UMANS - WINTERS: 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.
What changed
UMANS - WINTERS
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €2.5m+€413,548
Equity
€4.8m
2024 · €4.1m+€652,165
Cash
€6.9m
2024 · €5.6m+€1.3m
Balance sheet total
€9.3m
2024 · €8.4m+€904,108
Largest movements
Assets
- Cash +€1.3m
up €1.3m (+23.0%), from €5.6m to €6.9m
mainly Net result for the year (+€2.9m) and Other debts (+€412,793)
- Tangible fixed assets -€256,557
down €256,557 (-21.1%), from €1.2m to €956,742
of which Furniture and vehicles: -€129,682
- Receivables within one year -€136,768
down €136,768 (-12.2%), from €1.1m to €987,245
of which Trade receivables: -€136,521
Equity and liabilities
- Reserves +€648,996
up €648,996 (+16.0%), from €4.1m to €4.7m
of which Distributable reserves: +€660,000
- Other debts +€412,793
up €412,793 (+19.0%), from €2.2m to €2.6m
- Trade debts -€150,550
down €150,550 (-8.2%), from €1.8m to €1.7m
Income statement
- Gross operating margin +€441,043
up €441,043 (+14.0%), from €3.1m to €3.6m
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.
Result 2024
€2.5m
Gross operating margin
+€441,043
Staff costs
-€14,018
Depreciation
-€19,799
Write-downs
-€213
Other operating charges
+€4
Financial income
+€15,506
Financial charges
+€643
Taxes
-€9,618
Result 2025
€2.9m
raises the resultlowers the result
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.
From operations
+€3.5m
Investment
€0
Financing
-€2.3m
Cash 2024
€5.6m
From operations (derived)
+€3.5m
Net result for the year
+€2.9m
Depreciation
+€256,557
Smaller working-capital items
-€9,786
Receivables within one year
+€136,768
Deferred charges and accrued income
-€8,526
Trade debts
-€150,550
Other debts
+€412,793
Financing
-€2.3m
Contributions, distributions and other
-€2.3m
Cash 2025
€6.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,426,434 | €9,330,542 | +€904,108 | +10.7% |
| Fixed assets | 21/28 | €1,215,007 | €958,449 | -€256,557 | -21.1% |
| Tangible fixed assets | 22/27 | €1,213,299 | €956,742 | -€256,557 | -21.1% |
| Land and buildings | 22 | €642,188 | €568,133 | -€74,055 | -11.5% |
| Plant, machinery and equipment | 23 | €185,891 | €133,071 | -€52,820 | -28.4% |
| Furniture and vehicles | 24 | €385,219 | €255,538 | -€129,682 | -33.7% |
| Financial fixed assets | 28 | €1,708 | €1,708 | = | 0.0% |
| Current assets | 29/58 | €7,211,428 | €8,372,093 | +€1.2m | +16.1% |
| Stocks and contracts in progress | 3 | €458,573 | €458,059 | -€514 | -0.1% |
| Stocks | 30/36 | €458,573 | €458,059 | -€514 | -0.1% |
| Amounts receivable within one year | 40/41 | €1,124,014 | €987,245 | -€136,768 | -12.2% |
| Trade receivables | 40 | €1,117,795 | €981,273 | -€136,521 | -12.2% |
| Other amounts receivable | 41 | €6,219 | €5,972 | -€247 | -4.0% |
| Cash at bank and in hand | 54/58 | €5,616,514 | €6,905,935 | +€1.3m | +23.0% |
| Deferred charges and accrued income | 490/1 | €12,327 | €20,853 | +€8,526 | +69.2% |
| Total equity and liabilities | 10/49 | €8,426,434 | €9,330,542 | +€904,108 | +10.7% |
| Equity | 10/15 | €4,124,925 | €4,777,090 | +€652,165 | +15.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,062,789 | €4,711,785 | +€648,996 | +16.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,056,589 | €1,045,585 | -€11,004 | -1.0% |
| Distributable reserves | 133 | €3,000,000 | €3,660,000 | +€660,000 | +22.0% |
| Profit (loss) carried forward | 14 | €136 | €3,305 | +€3,168 | +2,326% |
| Provisions and deferred taxes | 16 | €28,680 | €25,012 | -€3,668 | -12.8% |
| Deferred taxes | 168 | €28,680 | €25,012 | -€3,668 | -12.8% |
| Amounts payable | 17/49 | €4,272,829 | €4,528,440 | +€255,611 | +6.0% |
| Amounts payable within one year | 42/48 | €4,260,681 | €4,516,188 | +€255,507 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €1,833,193 | €1,682,643 | -€150,550 | -8.2% |
| Suppliers | 440/4 | €1,833,193 | €1,682,643 | -€150,550 | -8.2% |
| Taxes, remuneration and social security | 45 | €52,188 | €45,452 | -€6,736 | -12.9% |
| Taxes | 450/3 | €41,053 | €33,064 | -€7,990 | -19.5% |
| Remuneration and social security | 454/9 | €11,135 | €12,389 | +€1,254 | +11.3% |
| Other amounts payable | 47/48 | €2,175,300 | €2,588,093 | +€412,793 | +19.0% |
| Accrued charges and deferred income | 492/3 | €12,148 | €12,252 | +€103 | +0.9% |
| Remuneration, social security and pensions | 62 | €91,446 | €105,464 | +€14,018 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,758 | €256,557 | +€19,799 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,023 | €2,235 | +€213 | +10.5% |
| Other operating charges | 640/8 | €24,054 | €24,050 | -€4 | 0.0% |
| Gross operating margin | 9900 | €3,147,248 | €3,588,291 | +€441,043 | +14.0% |
| Operating profit (loss) | 9901 | €2,792,968 | €3,199,985 | +€407,017 | +14.6% |
| Financial income | 75/76B | €71,353 | €86,859 | +€15,506 | +21.7% |
| Recurring financial income | 75 | €71,353 | €86,859 | +€15,506 | +21.7% |
| Financial charges | 65/66B | €164,048 | €163,405 | -€643 | -0.4% |
| Recurring financial charges | 65 | €164,048 | €163,405 | -€643 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,700,273 | €3,123,439 | +€423,166 | +15.7% |
| Transfer from deferred taxes | 780 | €3,668 | €3,668 | = | 0.0% |
| Income taxes | 67/77 | €215,324 | €224,942 | +€9,618 | +4.5% |
| Profit (loss) for the period | 9904 | €2,488,617 | €2,902,165 | +€413,548 | +16.6% |
| Transfer from tax-exempt reserves | 789 | €11,004 | €11,004 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,499,620 | €2,913,168 | +€413,548 | +16.5% |
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 19 October 2026 via checked.be.