Umans Dries: what changed
Umans Dries
Largest movements
- Receivables within one year -€40,101
down €40,101 (-14.9%), from €268,947 to €228,846
of which Trade receivables: -€39,626
- Deferred charges and accrued income -€16,665
down €16,665 (-92.4%), from €18,039 to €1,374
- Cash +€13,983
up €13,983 (+90.9%), from €15,381 to €29,364
mainly Trade debts (+€89,015) and Receivables within one year (+€40,101)
- Tangible fixed assets +€12,391
up €12,391 (+50.3%), from €24,623 to €37,013
of which Plant, machinery and equipment: +€12,582
- Reserves -€107,544
down €107,544 (-61.9%), from €173,878 to €66,334
- Trade debts +€89,015
up €89,015 (+113%), from €78,620 to €167,635
- Tax, wage and social debts -€13,867
down €13,867 (-56.3%), from €24,639 to €10,773
of which Taxes: -€15,232
- Gross operating margin -€103,348
down €103,348 (-28.9%), from €357,954 to €254,606
- Other operating charges -€24,857
down €24,857 (-72.2%), from €34,450 to €9,594
- Staff costs +€22,569
up €22,569 (+7.2%), from €311,487 to €334,055
- Financial charges +€4,633
up €4,633 (+146%), from €3,183 to €7,816
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,385 | €296,598 | -€31,787 | -9.7% |
| Fixed assets | 21/28 | €26,018 | €37,013 | +€10,996 | +42.3% |
| Tangible fixed assets | 22/27 | €24,623 | €37,013 | +€12,391 | +50.3% |
| Plant, machinery and equipment | 23 | €20,266 | €32,848 | +€12,582 | +62.1% |
| Furniture and vehicles | 24 | €4,357 | €4,166 | -€191 | -4.4% |
| Financial fixed assets | 28 | €1,395 | - | -€1,395 | |
| Current assets | 29/58 | €302,367 | €259,584 | -€42,783 | -14.1% |
| Amounts receivable within one year | 40/41 | €268,947 | €228,846 | -€40,101 | -14.9% |
| Trade receivables | 40 | €249,112 | €209,486 | -€39,626 | -15.9% |
| Other amounts receivable | 41 | €19,835 | €19,360 | -€475 | -2.4% |
| Cash at bank and in hand | 54/58 | €15,381 | €29,364 | +€13,983 | +90.9% |
| Deferred charges and accrued income | 490/1 | €18,039 | €1,374 | -€16,665 | -92.4% |
| Total equity and liabilities | 10/49 | €328,385 | €296,598 | -€31,787 | -9.7% |
| Equity | 10/15 | €182,447 | €76,334 | -€106,113 | -58.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €173,878 | €66,334 | -€107,544 | -61.9% |
| Distributable reserves | 133 | €173,878 | €66,334 | -€107,544 | -61.9% |
| Profit (loss) carried forward | 14 | -€1,431 | - | +€1,431 | |
| Amounts payable | 17/49 | €145,937 | €220,264 | +€74,327 | +50.9% |
| Amounts payable within one year | 42/48 | €145,937 | €220,264 | +€74,327 | +50.9% |
| Trade debts | 44 | €78,620 | €167,635 | +€89,015 | +113% |
| Suppliers | 440/4 | €78,620 | €167,635 | +€89,015 | +113% |
| Taxes, remuneration and social security | 45 | €24,639 | €10,773 | -€13,867 | -56.3% |
| Taxes | 450/3 | €17,055 | €1,823 | -€15,232 | -89.3% |
| Remuneration and social security | 454/9 | €7,584 | €8,950 | +€1,365 | +18.0% |
| Other amounts payable | 47/48 | €42,678 | €41,856 | -€822 | -1.9% |
| Remuneration, social security and pensions | 62 | €311,487 | €334,055 | +€22,569 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,661 | €9,377 | +€716 | +8.3% |
| Other operating charges | 640/8 | €34,450 | €9,594 | -€24,857 | -72.2% |
| Gross operating margin | 9900 | €357,954 | €254,606 | -€103,348 | -28.9% |
| Operating profit (loss) | 9901 | €3,356 | -€98,420 | -€101,775 | |
| Financial income | 75/76B | €55 | €122 | +€67 | +123% |
| Recurring financial income | 75 | €55 | €122 | +€67 | +123% |
| Financial charges | 65/66B | €3,183 | €7,816 | +€4,633 | +146% |
| Recurring financial charges | 65 | €3,183 | €7,816 | +€4,633 | +146% |
| Profit (loss) for the period before taxes | 9903 | €228 | -€106,113 | -€106,341 | |
| Income taxes | 67/77 | €1,658 | - | -€1,658 | |
| Profit (loss) for the period | 9904 | -€1,431 | -€106,113 | -€104,683 | -7,317% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,431 | -€106,113 | -€104,683 | -7,317% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.