UMBIRIVA: 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.
UMBIRIVA
Largest movements
- Cash +€205,930
up €205,930 (+115%), from €179,512 to €385,442
mainly Net result for the year (+€237,088) and Tax, wage and social debts (+€50,450)
- Tangible fixed assets +€44,733
up €44,733 (+1,217%), from €3,676 to €48,409
- Receivables within one year +€42,841
up €42,841 (+141%), from €30,369 to €73,210
of which Trade receivables: +€42,706
- Profit (loss) carried forward +€237,088
up €237,088 (+166%), from €142,670 to €379,758
- Tax, wage and social debts +€50,450
up €50,450 (+80.8%), from €62,426 to €112,876
- Other debts +€6,065
up €6,065 (+180%), from €3,362 to €9,427
- Gross operating margin +€136,463
up €136,463 (+72.0%), from €189,473 to €325,936
- Taxes +€30,936
up €30,936 (+68.7%), from €45,000 to €75,936
- Depreciation +€11,079
up €11,079 (+4,946%), from €224 to €11,303
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 | €213,557 | €507,061 | +€293,504 | +137% |
| Fixed assets | 21/28 | €3,676 | €48,409 | +€44,733 | +1,217% |
| Tangible fixed assets | 22/27 | €3,676 | €48,409 | +€44,733 | +1,217% |
| Furniture and vehicles | 24 | €3,676 | €48,409 | +€44,733 | +1,217% |
| Current assets | 29/58 | €209,881 | €458,652 | +€248,771 | +119% |
| Amounts receivable within one year | 40/41 | €30,369 | €73,210 | +€42,841 | +141% |
| Trade receivables | 40 | €30,369 | €73,075 | +€42,706 | +141% |
| Other amounts receivable | 41 | - | €135 | +€135 | |
| Cash at bank and in hand | 54/58 | €179,512 | €385,442 | +€205,930 | +115% |
| Total equity and liabilities | 10/49 | €213,557 | €507,061 | +€293,504 | +137% |
| Equity | 10/15 | €147,670 | €384,758 | +€237,088 | +161% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,670 | €379,758 | +€237,088 | +166% |
| Amounts payable | 17/49 | €65,887 | €122,303 | +€56,416 | +85.6% |
| Amounts payable within one year | 42/48 | €65,887 | €122,303 | +€56,416 | +85.6% |
| Trade debts | 44 | €99 | - | -€99 | |
| Suppliers | 440/4 | €99 | - | -€99 | |
| Taxes, remuneration and social security | 45 | €62,426 | €112,876 | +€50,450 | +80.8% |
| Taxes | 450/3 | €62,426 | €112,876 | +€50,450 | +80.8% |
| Other amounts payable | 47/48 | €3,362 | €9,427 | +€6,065 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €11,303 | +€11,079 | +4,946% |
| Other operating charges | 640/8 | €814 | €1,273 | +€459 | +56.4% |
| Gross operating margin | 9900 | €189,473 | €325,936 | +€136,463 | +72.0% |
| Operating profit (loss) | 9901 | €188,435 | €313,360 | +€124,925 | +66.3% |
| Financial charges | 65/66B | €765 | €336 | -€429 | -56.1% |
| Recurring financial charges | 65 | €765 | €336 | -€429 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €187,670 | €313,024 | +€125,354 | +66.8% |
| Income taxes | 67/77 | €45,000 | €75,936 | +€30,936 | +68.7% |
| Profit (loss) for the period | 9904 | €142,670 | €237,088 | +€94,418 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €142,670 | €237,088 | +€94,418 | +66.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.