UMBER: 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.
UMBER
Largest movements
- Cash +€29,282
up €29,282 (+14.9%), from €195,920 to €225,203
mainly Net result for the year (+€192,239) and Other debts (+€153,276)
- Receivables within one year +€16,854
up €16,854 (+27.8%), from €60,549 to €77,403
of which Trade receivables: +€20,765
- Tangible fixed assets -€8,350
down €8,350 (-74.2%), from €11,259 to €2,908
- Other debts +€153,276
up €153,276 (+120%), from €127,744 to €281,020
- Reserves -€118,055
down €118,055 (-98.7%), from €119,648 to €1,593
- Short-term financial debts -€12,704
no longer reported in 2025 (was €12,704)
- Current portion of long-term debt +€8,427
new in 2025: €8,427
- Tax, wage and social debts +€6,550
up €6,550 (+67.1%), from €9,766 to €16,316
- Gross operating margin +€103,280
up €103,280 (+61.3%), from €168,523 to €271,803
- Taxes +€21,776
up €21,776 (+52.5%), from €41,443 to €63,218
- Financial charges +€4,042
up €4,042 (+104%), from €3,903 to €7,945
- Depreciation +€3,516
up €3,516 (+55.5%), from €6,338 to €9,854
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 | €271,152 | €309,303 | +€38,150 | +14.1% |
| Fixed assets | 21/28 | €11,259 | €2,908 | -€8,350 | -74.2% |
| Tangible fixed assets | 22/27 | €11,259 | €2,908 | -€8,350 | -74.2% |
| Furniture and vehicles | 24 | €11,259 | €2,908 | -€8,350 | -74.2% |
| Current assets | 29/58 | €259,893 | €306,394 | +€46,501 | +17.9% |
| Amounts receivable within one year | 40/41 | €60,549 | €77,403 | +€16,854 | +27.8% |
| Trade receivables | 40 | €56,549 | €77,314 | +€20,765 | +36.7% |
| Other amounts receivable | 41 | €3,999 | €88 | -€3,911 | -97.8% |
| Current investments | 50/53 | €1,005 | €1,016 | +€10 | +1.0% |
| Cash at bank and in hand | 54/58 | €195,920 | €225,203 | +€29,282 | +14.9% |
| Deferred charges and accrued income | 490/1 | €2,419 | €2,773 | +€354 | +14.6% |
| Total equity and liabilities | 10/49 | €271,152 | €309,303 | +€38,150 | +14.1% |
| Equity | 10/15 | €119,848 | €1,793 | -€118,055 | -98.5% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €119,648 | €1,593 | -€118,055 | -98.7% |
| Distributable reserves | 133 | €119,648 | €1,593 | -€118,055 | -98.7% |
| Amounts payable | 17/49 | €151,304 | €307,510 | +€156,206 | +103% |
| Amounts payable within one year | 42/48 | €150,483 | €306,394 | +€155,911 | +104% |
| Current portion of amounts payable after more than one year | 42 | - | €8,427 | +€8,427 | |
| Financial debts | 43 | €12,704 | - | -€12,704 | |
| Credit institutions | 430/8 | €12,704 | - | -€12,704 | |
| Trade debts | 44 | €269 | €632 | +€362 | +134% |
| Suppliers | 440/4 | €269 | €632 | +€362 | +134% |
| Taxes, remuneration and social security | 45 | €9,766 | €16,316 | +€6,550 | +67.1% |
| Taxes | 450/3 | €9,766 | €16,316 | +€6,550 | +67.1% |
| Other amounts payable | 47/48 | €127,744 | €281,020 | +€153,276 | +120% |
| Accrued charges and deferred income | 492/3 | €821 | €1,116 | +€295 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,338 | €9,854 | +€3,516 | +55.5% |
| Other operating charges | 640/8 | €1,127 | €1,206 | +€79 | +7.0% |
| Gross operating margin | 9900 | €168,523 | €271,803 | +€103,280 | +61.3% |
| Operating profit (loss) | 9901 | €161,057 | €260,742 | +€99,685 | +61.9% |
| Financial income | 75/76B | €2,140 | €2,661 | +€520 | +24.3% |
| Recurring financial income | 75 | €2,140 | €2,661 | +€520 | +24.3% |
| Financial charges | 65/66B | €3,903 | €7,945 | +€4,042 | +104% |
| Recurring financial charges | 65 | €3,903 | €7,945 | +€4,042 | +104% |
| Profit (loss) for the period before taxes | 9903 | €159,294 | €255,458 | +€96,164 | +60.4% |
| Income taxes | 67/77 | €41,443 | €63,218 | +€21,776 | +52.5% |
| Profit (loss) for the period | 9904 | €117,851 | €192,239 | +€74,388 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €117,851 | €192,239 | +€74,388 | +63.1% |
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 18 October 2026 via checked.be.