UMANS HOLDING & MANAGEMENT: what changed
UMANS HOLDING & MANAGEMENT
Largest movements
- Receivables within one year -€37,639
down €37,639 (-72.2%), from €52,159 to €14,520
of which Other amounts receivable: -€50,000
- Other debts -€40,215
down €40,215 (-9.9%), from €405,239 to €365,024
- Gross operating margin +€1,058
up €1,058 (+6.5%), from €16,184 to €17,242
- Financial charges -€544
down €544 (-3.9%), from €14,052 to €13,508
- Taxes +€483
up €483 (+223%), from €217 to €700
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 | €834,301 | €795,940 | -€38,361 | -4.6% |
| Fixed assets | 21/28 | €781,075 | €781,075 | = | 0.0% |
| Financial fixed assets | 28 | €781,075 | €781,075 | = | 0.0% |
| Current assets | 29/58 | €53,226 | €14,865 | -€38,361 | -72.1% |
| Amounts receivable within one year | 40/41 | €52,159 | €14,520 | -€37,639 | -72.2% |
| Trade receivables | 40 | €2,159 | €14,520 | +€12,361 | +572% |
| Other amounts receivable | 41 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €1,067 | €345 | -€722 | -67.7% |
| Total equity and liabilities | 10/49 | €834,301 | €795,940 | -€38,361 | -4.6% |
| Equity | 10/15 | €413,921 | €415,791 | +€1,869 | +0.5% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €238,921 | €240,791 | +€1,869 | +0.8% |
| Distributable reserves | 133 | €238,921 | €240,791 | +€1,869 | +0.8% |
| Amounts payable | 17/49 | €420,379 | €380,149 | -€40,231 | -9.6% |
| Amounts payable within one year | 42/48 | €406,401 | €366,669 | -€39,732 | -9.8% |
| Taxes, remuneration and social security | 45 | €1,162 | €1,645 | +€483 | +41.6% |
| Taxes | 450/3 | €1,162 | €1,645 | +€483 | +41.6% |
| Other amounts payable | 47/48 | €405,239 | €365,024 | -€40,215 | -9.9% |
| Accrued charges and deferred income | 492/3 | €13,978 | €13,480 | -€499 | -3.6% |
| Other operating charges | 640/8 | €1,319 | €1,165 | -€154 | -11.7% |
| Gross operating margin | 9900 | €16,184 | €17,242 | +€1,058 | +6.5% |
| Operating profit (loss) | 9901 | €14,865 | €16,077 | +€1,213 | +8.2% |
| Financial charges | 65/66B | €14,052 | €13,508 | -€544 | -3.9% |
| Recurring financial charges | 65 | €14,052 | €13,508 | -€544 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €813 | €2,570 | +€1,757 | +216% |
| Income taxes | 67/77 | €217 | €700 | +€483 | +223% |
| Profit (loss) for the period | 9904 | €596 | €1,869 | +€1,274 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €596 | €1,869 | +€1,274 | +214% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.