UMANS KIM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
UMANS KIM
Largest movements
- Financial fixed assets +€64,800
new in 2025: €64,800
- Cash +€8,708
up €8,708 (+185.9%), from €4,685 to €13,393
mainly Debts after one year (+€35,826) and Net result for the year (+€16,566)
- Tangible fixed assets -€6,657
down €6,657 (-30.3%), from €21,978 to €15,320
of which Furniture and vehicles: -€6,250
- Receivables within one year +€1,776
up €1,776 (+69.9%), from €2,540 to €4,316
- Debts after one year +€35,826
up €35,826 (+829.4%), from €4,320 to €40,145
- Reserves +€16,474
new in 2025: €16,474
- Tax, wage and social debts +€9,143
up €9,143 (+405.7%), from €2,254 to €11,397
of which Taxes: +€9,892
- Other debts +€8,429
up €8,429 (+118.7%), from €7,100 to €15,529
- Current portion of long-term debt -€1,651
down €1,651 (-13.1%), from €12,589 to €10,938
- Gross operating margin +€25,693
up €25,693 (+303.8%), from €8,457 to €34,151
- Taxes +€6,555
up €6,555 (+435.5%), from €1,505 to €8,060
- Depreciation +€2,006
up €2,006 (+43.1%), from €4,651 to €6,657
- Financial charges +€713
up €713 (+85.7%), from €832 to €1,545
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,169 | €99,160 | +€68,991 | +228.7% |
| Fixed assets | 21/28 | €21,978 | €80,120 | +€58,143 | +264.6% |
| Tangible fixed assets | 22/27 | €21,978 | €15,320 | -€6,657 | -30.3% |
| Plant, machinery and equipment | 23 | €1,447 | €1,040 | -€407 | -28.1% |
| Furniture and vehicles | 24 | €20,531 | €14,281 | -€6,250 | -30.4% |
| Financial fixed assets | 28 | - | €64,800 | +€64,800 | |
| Current assets | 29/58 | €8,192 | €19,040 | +€10,848 | +132.4% |
| Amounts receivable within one year | 40/41 | €2,540 | €4,316 | +€1,776 | +69.9% |
| Trade receivables | 40 | €2,540 | €4,316 | +€1,776 | +69.9% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,685 | €13,393 | +€8,708 | +185.9% |
| Deferred charges and accrued income | 490/1 | €467 | €830 | +€364 | +78.0% |
| Total equity and liabilities | 10/49 | €30,169 | €99,160 | +€68,991 | +228.7% |
| Equity | 10/15 | €2,408 | €18,974 | +€16,566 | +688.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €16,474 | +€16,474 | |
| Distributable reserves | 133 | - | €16,474 | +€16,474 | |
| Profit (loss) carried forward | 14 | -€92 | €0 | +€92 | |
| Amounts payable | 17/49 | €27,762 | €80,187 | +€52,425 | +188.8% |
| Amounts payable after more than one year | 17 | €4,320 | €40,145 | +€35,826 | +829.4% |
| Financial debts | 170/4 | €4,320 | €40,145 | +€35,826 | +829.4% |
| Amounts payable within one year | 42/48 | €23,442 | €40,042 | +€16,600 | +70.8% |
| Current portion of amounts payable after more than one year | 42 | €12,589 | €10,938 | -€1,651 | -13.1% |
| Trade debts | 44 | €1,499 | €2,177 | +€678 | +45.2% |
| Suppliers | 440/4 | €1,499 | €2,177 | +€678 | +45.2% |
| Taxes, remuneration and social security | 45 | €2,254 | €11,397 | +€9,143 | +405.7% |
| Taxes | 450/3 | €1,505 | €11,397 | +€9,892 | +657.2% |
| Remuneration and social security | 454/9 | €748 | €0 | -€748 | -100.0% |
| Other amounts payable | 47/48 | €7,100 | €15,529 | +€8,429 | +118.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,651 | €6,657 | +€2,006 | +43.1% |
| Other operating charges | 640/8 | €1,562 | €1,323 | -€239 | -15.3% |
| Gross operating margin | 9900 | €8,457 | €34,151 | +€25,693 | +303.8% |
| Operating profit (loss) | 9901 | €2,244 | €26,171 | +€23,926 | +1066.0% |
| Financial charges | 65/66B | €832 | €1,545 | +€713 | +85.7% |
| Recurring financial charges | 65 | €832 | €1,545 | +€713 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | €1,413 | €24,626 | +€23,213 | +1642.9% |
| Income taxes | 67/77 | €1,505 | €8,060 | +€6,555 | +435.5% |
| Profit (loss) for the period | 9904 | -€92 | €16,566 | +€16,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92 | €16,566 | +€16,658 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.