Umbreit: 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.
Umbreit
Largest movements
- Receivables within one year +€22,589
up €22,589 (+61.2%), from €36,883 to €59,472
of which Other amounts receivable: +€30,738
- Cash +€16,932
up €16,932 (+22.0%), from €77,045 to €93,976
mainly Other debts (+€36,468) and Net result for the year (+€35,164)
- Tangible fixed assets -€14,181
down €14,181 (-38.5%), from €36,844 to €22,662
of which Furniture and vehicles: -€13,453
- Other debts +€36,468
up €36,468 (+5306.8%), from €687 to €37,155
- Debts after one year -€6,699
down €6,699 (-53.8%), from €12,444 to €5,744
- Reserves -€5,044
down €5,044 (-5.0%), from €100,432 to €95,388
- Depreciation +€8,417
up €8,417 (+146.0%), from €5,765 to €14,181
- Gross operating margin -€6,927
down €6,927 (-7.9%), from €87,597 to €80,670
- Financial charges -€2,521
down €2,521 (-15.4%), from €16,399 to €13,878
- Taxes -€1,311
down €1,311 (-7.2%), from €18,147 to €16,836
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 | €151,809 | €176,110 | +€24,302 | +16.0% |
| Fixed assets | 21/28 | €36,844 | €22,662 | -€14,181 | -38.5% |
| Tangible fixed assets | 22/27 | €36,844 | €22,662 | -€14,181 | -38.5% |
| Plant, machinery and equipment | 23 | €1,263 | €535 | -€728 | -57.6% |
| Furniture and vehicles | 24 | €35,580 | €22,127 | -€13,453 | -37.8% |
| Current assets | 29/58 | €114,965 | €153,448 | +€38,483 | +33.5% |
| Amounts receivable within one year | 40/41 | €36,883 | €59,472 | +€22,589 | +61.2% |
| Trade receivables | 40 | €21,761 | €13,612 | -€8,149 | -37.4% |
| Other amounts receivable | 41 | €15,122 | €45,860 | +€30,738 | +203.3% |
| Cash at bank and in hand | 54/58 | €77,045 | €93,976 | +€16,932 | +22.0% |
| Deferred charges and accrued income | 490/1 | €1,038 | - | -€1,038 | |
| Total equity and liabilities | 10/49 | €151,809 | €176,110 | +€24,302 | +16.0% |
| Equity | 10/15 | €110,432 | €105,388 | -€5,044 | -4.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,432 | €95,388 | -€5,044 | -5.0% |
| Distributable reserves | 133 | €100,432 | €95,388 | -€5,044 | -5.0% |
| Provisions and deferred taxes | 16 | €14,457 | €14,915 | +€457 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €14,457 | €14,915 | +€457 | +3.2% |
| Other liabilities and charges | 164/5 | €14,457 | €14,915 | +€457 | +3.2% |
| Amounts payable | 17/49 | €26,919 | €55,807 | +€28,888 | +107.3% |
| Amounts payable after more than one year | 17 | €12,444 | €5,744 | -€6,699 | -53.8% |
| Financial debts | 170/4 | €12,444 | €5,744 | -€6,699 | -53.8% |
| Amounts payable within one year | 42/48 | €14,475 | €50,063 | +€35,588 | +245.8% |
| Current portion of amounts payable after more than one year | 42 | €6,494 | €6,699 | +€205 | +3.2% |
| Financial debts | 43 | €159 | €194 | +€34 | +21.6% |
| Credit institutions | 430/8 | €159 | €194 | +€34 | +21.6% |
| Trade debts | 44 | €954 | €422 | -€531 | -55.7% |
| Suppliers | 440/4 | €954 | €422 | -€531 | -55.7% |
| Taxes, remuneration and social security | 45 | €6,181 | €5,592 | -€589 | -9.5% |
| Taxes | 450/3 | €6,181 | €5,592 | -€589 | -9.5% |
| Other amounts payable | 47/48 | €687 | €37,155 | +€36,468 | +5306.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,765 | €14,181 | +€8,417 | +146.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €353 | €457 | +€105 | +29.7% |
| Other operating charges | 640/8 | €661 | €400 | -€262 | -39.6% |
| Gross operating margin | 9900 | €87,597 | €80,670 | -€6,927 | -7.9% |
| Operating profit (loss) | 9901 | €80,818 | €65,631 | -€15,187 | -18.8% |
| Financial income | 75/76B | €222 | €246 | +€25 | +11.1% |
| Recurring financial income | 75 | €222 | €246 | +€25 | +11.1% |
| Financial charges | 65/66B | €16,399 | €13,878 | -€2,521 | -15.4% |
| Recurring financial charges | 65 | €16,399 | €13,878 | -€2,521 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €64,641 | €52,000 | -€12,641 | -19.6% |
| Income taxes | 67/77 | €18,147 | €16,836 | -€1,311 | -7.2% |
| Profit (loss) for the period | 9904 | €46,494 | €35,164 | -€11,330 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,494 | €35,164 | -€11,330 | -24.4% |
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.