Umarell: 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.
Umarell
Largest movements
- Cash +€15,535
up €15,535 (+94.8%), from €16,378 to €31,913
mainly Net result for the year (+€30,746) and Depreciation (+€16,153)
- Tangible fixed assets -€1,653
down €1,653 (-3.1%), from €52,520 to €50,867
of which Furniture and vehicles: -€1,216
- Profit (loss) carried forward +€30,746
up €30,746 (+96.8%), from -€31,747 to -€1,001
- Debts after one year -€9,991
down €9,991 (-38.9%), from €25,716 to €15,725
- Tax, wage and social debts -€8,701
down €8,701 (-51.1%), from €17,029 to €8,328
of which Remuneration and social security: -€5,040
- Trade debts +€2,377
up €2,377 (+155%), from €1,535 to €3,912
- Current portion of long-term debt +€1,224
up €1,224 (+12.7%), from €9,614 to €10,838
- Gross operating margin +€74,253
up €74,253, from -€22,631 to €51,622
- Depreciation +€9,401
up €9,401 (+139%), from €6,752 to €16,153
- Taxes +€1,378
up €1,378 (+753%), from €183 to €1,561
- Financial charges -€938
down €938 (-30.7%), from €3,054 to €2,116
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 | €105,052 | €120,498 | +€15,447 | +14.7% |
| Fixed assets | 21/28 | €52,520 | €50,867 | -€1,653 | -3.1% |
| Tangible fixed assets | 22/27 | €52,520 | €50,867 | -€1,653 | -3.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,839 | €1,402 | -€437 | -23.8% |
| Furniture and vehicles | 24 | €50,681 | €49,466 | -€1,216 | -2.4% |
| Current assets | 29/58 | €52,531 | €69,631 | +€17,100 | +32.6% |
| Amounts receivable within one year | 40/41 | €35,385 | €36,249 | +€863 | +2.4% |
| Trade receivables | 40 | €30,378 | €29,992 | -€385 | -1.3% |
| Other amounts receivable | 41 | €5,008 | €6,256 | +€1,248 | +24.9% |
| Cash at bank and in hand | 54/58 | €16,378 | €31,913 | +€15,535 | +94.8% |
| Deferred charges and accrued income | 490/1 | €767 | €1,470 | +€702 | +91.5% |
| Total equity and liabilities | 10/49 | €105,052 | €120,498 | +€15,447 | +14.7% |
| Equity | 10/15 | €48,576 | €79,322 | +€30,746 | +63.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,323 | €75,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,323 | €75,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,747 | -€1,001 | +€30,746 | +96.8% |
| Amounts payable | 17/49 | €56,476 | €41,177 | -€15,299 | -27.1% |
| Amounts payable after more than one year | 17 | €25,716 | €15,725 | -€9,991 | -38.9% |
| Financial debts | 170/4 | €25,716 | €15,725 | -€9,991 | -38.9% |
| Amounts payable within one year | 42/48 | €30,367 | €25,452 | -€4,915 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €9,614 | €10,838 | +€1,224 | +12.7% |
| Trade debts | 44 | €1,535 | €3,912 | +€2,377 | +155% |
| Suppliers | 440/4 | €1,535 | €3,912 | +€2,377 | +155% |
| Taxes, remuneration and social security | 45 | €17,029 | €8,328 | -€8,701 | -51.1% |
| Taxes | 450/3 | €11,989 | €8,328 | -€3,661 | -30.5% |
| Remuneration and social security | 454/9 | €5,040 | €0 | -€5,040 | -100% |
| Other amounts payable | 47/48 | €2,189 | €2,374 | +€185 | +8.5% |
| Accrued charges and deferred income | 492/3 | €393 | €0 | -€393 | -100% |
| Non-recurring operating income | 76A | €983 | €0 | -€983 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €16,153 | +€9,401 | +139% |
| Other operating charges | 640/8 | €1,012 | €1,047 | +€35 | +3.5% |
| Gross operating margin | 9900 | -€22,631 | €51,622 | +€74,253 | |
| Operating profit (loss) | 9901 | -€30,394 | €34,423 | +€64,817 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,054 | €2,116 | -€938 | -30.7% |
| Recurring financial charges | 65 | €3,054 | €2,116 | -€938 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,448 | €32,307 | +€65,754 | |
| Income taxes | 67/77 | €183 | €1,561 | +€1,378 | +753% |
| Profit (loss) for the period | 9904 | -€33,631 | €30,746 | +€64,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,631 | €30,746 | +€64,377 |
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 21 October 2026 via checked.be.