UMANS SPLASH WASH: what changed
Two financial 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 SPLASH WASH
Largest movements
- Cash -€2,618
down €2,618 (-30.1%), from €8,707 to €6,089
mainly Net result for the year (-€4,185) and Tax, wage and social debts (-€376)
- Deferred charges and accrued income -€960
no longer reported in 2025 (was €960)
- Tangible fixed assets -€586
down €586 (-2.6%), from €22,159 to €21,573
of which Plant, machinery and equipment: -€586
- Profit (loss) carried forward -€4,185
down €4,185 (-8.5%), from -€49,429 to -€53,614
- Trade debts +€713
up €713 (+205%), from €348 to €1,061
- Tax, wage and social debts -€376
no longer reported in 2025 (was €376)
- Gross operating margin -€3,677
down €3,677, from €1,765 to -€1,912
- Other operating charges +€253
up €253 (+18.4%), from €1,376 to €1,628
- Financial income -€34
down €34 (-99.6%), from €34 to €0
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.
Derived cash bridge
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 | €31,901 | €28,053 | -€3,848 | -12.1% |
| Fixed assets | 21/28 | €22,159 | €21,573 | -€586 | -2.6% |
| Tangible fixed assets | 22/27 | €22,159 | €21,573 | -€586 | -2.6% |
| Land and buildings | 22 | €20,416 | €20,416 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,744 | €1,157 | -€586 | -33.6% |
| Current assets | 29/58 | €9,742 | €6,480 | -€3,262 | -33.5% |
| Amounts receivable within one year | 40/41 | €75 | €391 | +€316 | +421% |
| Trade receivables | 40 | €50 | €200 | +€150 | +300% |
| Other amounts receivable | 41 | €25 | €191 | +€166 | +661% |
| Cash at bank and in hand | 54/58 | €8,707 | €6,089 | -€2,618 | -30.1% |
| Deferred charges and accrued income | 490/1 | €960 | - | -€960 | |
| Total equity and liabilities | 10/49 | €31,901 | €28,053 | -€3,848 | -12.1% |
| Equity | 10/15 | €31,177 | €26,992 | -€4,185 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,006 | €62,006 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | - | -€3,099 | |
| Reserves not available under the articles | 1311 | €3,099 | - | -€3,099 | |
| Tax-exempt reserves | 132 | €2,748 | €2,748 | = | 0.0% |
| Distributable reserves | 133 | €56,160 | €59,259 | +€3,099 | +5.5% |
| Profit (loss) carried forward | 14 | -€49,429 | -€53,614 | -€4,185 | -8.5% |
| Amounts payable | 17/49 | €724 | €1,061 | +€336 | +46.4% |
| Amounts payable within one year | 42/48 | €724 | €1,061 | +€336 | +46.4% |
| Trade debts | 44 | €348 | €1,061 | +€713 | +205% |
| Suppliers | 440/4 | €348 | €1,061 | +€713 | +205% |
| Taxes, remuneration and social security | 45 | €376 | - | -€376 | |
| Taxes | 450/3 | €376 | - | -€376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €586 | -€9 | -1.5% |
| Other operating charges | 640/8 | €1,376 | €1,628 | +€253 | +18.4% |
| Gross operating margin | 9900 | €1,765 | -€1,912 | -€3,677 | |
| Operating profit (loss) | 9901 | -€206 | -€4,127 | -€3,921 | -1,902% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.6% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.6% |
| Financial charges | 65/66B | €67 | €58 | -€9 | -14.0% |
| Recurring financial charges | 65 | €67 | €58 | -€9 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€239 | -€4,185 | -€3,945 | -1,650% |
| Income taxes | 67/77 | -€9 | €0 | +€9 | |
| Profit (loss) for the period | 9904 | -€231 | -€4,185 | -€3,954 | -1,715% |
| Profit (loss) for the period to be appropriated | 9905 | -€231 | -€4,185 | -€3,954 | -1,715% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.