UMASIB: 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.
UMASIB
Largest movements
- Tangible fixed assets -€18,048
down €18,048 (-33.3%), from €54,211 to €36,164
of which Furniture and vehicles: -€14,290
- Cash -€17,965
down €17,965 (-34.5%), from €52,092 to €34,127
mainly Other debts (-€34,190) and Debts after one year (-€12,391)
- Receivables within one year -€16,828
down €16,828 (-39.7%), from €42,422 to €25,594
of which Trade receivables: -€12,859
- Other debts -€34,190
down €34,190 (-87.1%), from €39,264 to €5,075
- Debts after one year -€12,391
no longer reported in 2025 (was €12,391)
- Tax, wage and social debts -€8,613
down €8,613 (-45.0%), from €19,141 to €10,527
of which Taxes: -€9,279
- Profit (loss) carried forward +€5,461
up €5,461, from -€4,632 to €829
- Trade debts -€1,501
down €1,501 (-15.7%), from €9,568 to €8,068
- Gross operating margin +€13,414
up €13,414 (+57.9%), from €23,151 to €36,566
- Taxes +€2,086
up €2,086 (+155.5%), from €1,341 to €3,427
- Depreciation +€1,526
up €1,526 (+7.7%), from €19,706 to €21,233
- Financial charges +€529
up €529 (+66.8%), from €791 to €1,320
- Other operating charges -€434
down €434 (-19.2%), from €2,255 to €1,821
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 | €148,726 | €96,885 | -€51,840 | -34.9% |
| Fixed assets | 21/28 | €54,211 | €37,164 | -€17,048 | -31.4% |
| Tangible fixed assets | 22/27 | €54,211 | €36,164 | -€18,048 | -33.3% |
| Land and buildings | 22 | €13,851 | €12,517 | -€1,334 | -9.6% |
| Plant, machinery and equipment | 23 | €7,961 | €5,537 | -€2,424 | -30.4% |
| Furniture and vehicles | 24 | €32,400 | €18,110 | -€14,290 | -44.1% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €94,514 | €59,721 | -€34,793 | -36.8% |
| Amounts receivable within one year | 40/41 | €42,422 | €25,594 | -€16,828 | -39.7% |
| Trade receivables | 40 | €38,094 | €25,236 | -€12,859 | -33.8% |
| Other amounts receivable | 41 | €4,328 | €358 | -€3,969 | -91.7% |
| Cash at bank and in hand | 54/58 | €52,092 | €34,127 | -€17,965 | -34.5% |
| Total equity and liabilities | 10/49 | €148,726 | €96,885 | -€51,840 | -34.9% |
| Equity | 10/15 | €54,142 | €59,603 | +€5,461 | +10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,375 | €46,375 | = | 0.0% |
| Distributable reserves | 133 | €46,375 | €46,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,632 | €829 | +€5,461 | |
| Amounts payable | 17/49 | €94,583 | €37,282 | -€57,301 | -60.6% |
| Amounts payable after more than one year | 17 | €12,391 | - | -€12,391 | |
| Financial debts | 170/4 | €12,391 | - | -€12,391 | |
| Amounts payable within one year | 42/48 | €81,292 | €36,382 | -€44,910 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €13,319 | €12,391 | -€927 | -7.0% |
| Financial debts | 43 | - | €321 | +€321 | |
| Credit institutions | 430/8 | - | €321 | +€321 | |
| Trade debts | 44 | €9,568 | €8,068 | -€1,501 | -15.7% |
| Suppliers | 440/4 | €9,568 | €8,068 | -€1,501 | -15.7% |
| Taxes, remuneration and social security | 45 | €19,141 | €10,527 | -€8,613 | -45.0% |
| Taxes | 450/3 | €17,641 | €8,361 | -€9,279 | -52.6% |
| Remuneration and social security | 454/9 | €1,500 | €2,166 | +€666 | +44.4% |
| Other amounts payable | 47/48 | €39,264 | €5,075 | -€34,190 | -87.1% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €3,692 | €3,378 | -€315 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,706 | €21,233 | +€1,526 | +7.7% |
| Other operating charges | 640/8 | €2,255 | €1,821 | -€434 | -19.2% |
| Gross operating margin | 9900 | €23,151 | €36,566 | +€13,414 | +57.9% |
| Operating profit (loss) | 9901 | -€2,502 | €10,134 | +€12,637 | |
| Financial income | 75/76B | €2 | €73 | +€71 | +2935.7% |
| Recurring financial income | 75 | €2 | €73 | +€71 | +2935.7% |
| Financial charges | 65/66B | €791 | €1,320 | +€529 | +66.8% |
| Recurring financial charges | 65 | €791 | €1,320 | +€529 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,291 | €8,887 | +€12,179 | |
| Income taxes | 67/77 | €1,341 | €3,427 | +€2,086 | +155.5% |
| Profit (loss) for the period | 9904 | -€4,632 | €5,461 | +€10,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,632 | €5,461 | +€10,093 |
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 7 October 2026 via checked.be.