Umbrië: 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.
Umbrië
Largest movements
- Cash +€20,951
up €20,951 (+30.2%), from €69,485 to €90,436
mainly Trade debts (+€31,670) and Net result for the year (+€14,360)
- Tangible fixed assets +€15,592
up €15,592 (+59.7%), from €26,103 to €41,695
of which Furniture and vehicles: +€22,454
- Receivables within one year +€15,430
new in 2025: €15,430
of which Trade receivables: +€13,445
- Trade debts +€31,670
up €31,670 (+2498.8%), from €1,267 to €32,937
- Reserves +€14,360
up €14,360 (+83.0%), from €17,311 to €31,670
- Tax, wage and social debts +€4,285
up €4,285 (+46.9%), from €9,139 to €13,424
of which Taxes: +€4,451
- Other debts +€1,516
up €1,516 (+2.3%), from €67,343 to €68,859
- Depreciation -€2,204
down €2,204 (-20.5%), from €10,760 to €8,555
- Staff costs +€2,015
up €2,015 (+42.0%), from €4,799 to €6,814
- Other operating charges +€1,632
up €1,632 (+190.9%), from €855 to €2,488
- Gross operating margin -€1,567
down €1,567 (-3.8%), from €41,424 to €39,857
- Financial charges +€1,424
up €1,424 (+301.8%), from €472 to €1,896
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 | €96,061 | €147,891 | +€51,830 | +54.0% |
| Fixed assets | 21/28 | €26,103 | €41,695 | +€15,592 | +59.7% |
| Tangible fixed assets | 22/27 | €26,103 | €41,695 | +€15,592 | +59.7% |
| Plant, machinery and equipment | 23 | €6,504 | €4,831 | -€1,672 | -25.7% |
| Furniture and vehicles | 24 | €2,816 | €25,271 | +€22,454 | +797.3% |
| Other tangible fixed assets | 26 | €16,783 | €11,593 | -€5,190 | -30.9% |
| Current assets | 29/58 | €69,958 | €106,195 | +€36,238 | +51.8% |
| Amounts receivable within one year | 40/41 | - | €15,430 | +€15,430 | |
| Trade receivables | 40 | - | €13,445 | +€13,445 | |
| Other amounts receivable | 41 | - | €1,985 | +€1,985 | |
| Cash at bank and in hand | 54/58 | €69,485 | €90,436 | +€20,951 | +30.2% |
| Deferred charges and accrued income | 490/1 | €473 | €329 | -€143 | -30.3% |
| Total equity and liabilities | 10/49 | €96,061 | €147,891 | +€51,830 | +54.0% |
| Equity | 10/15 | €18,311 | €32,670 | +€14,360 | +78.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,311 | €31,670 | +€14,360 | +83.0% |
| Distributable reserves | 133 | €17,311 | €31,670 | +€14,360 | +83.0% |
| Amounts payable | 17/49 | €77,750 | €115,220 | +€37,470 | +48.2% |
| Amounts payable within one year | 42/48 | €77,750 | €115,220 | +€37,470 | +48.2% |
| Trade debts | 44 | €1,267 | €32,937 | +€31,670 | +2498.8% |
| Suppliers | 440/4 | €1,267 | €32,937 | +€31,670 | +2498.8% |
| Taxes, remuneration and social security | 45 | €9,139 | €13,424 | +€4,285 | +46.9% |
| Taxes | 450/3 | €8,974 | €13,424 | +€4,451 | +49.6% |
| Remuneration and social security | 454/9 | €166 | €0 | -€166 | -100.0% |
| Other amounts payable | 47/48 | €67,343 | €68,859 | +€1,516 | +2.3% |
| Remuneration, social security and pensions | 62 | €4,799 | €6,814 | +€2,015 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,760 | €8,555 | -€2,204 | -20.5% |
| Other operating charges | 640/8 | €855 | €2,488 | +€1,632 | +190.9% |
| Gross operating margin | 9900 | €41,424 | €39,857 | -€1,567 | -3.8% |
| Operating profit (loss) | 9901 | €25,010 | €22,000 | -€3,010 | -12.0% |
| Financial income | 75/76B | €145 | €254 | +€108 | +74.5% |
| Recurring financial income | 75 | €145 | €254 | +€108 | +74.5% |
| Financial charges | 65/66B | €472 | €1,896 | +€1,424 | +301.8% |
| Recurring financial charges | 65 | €472 | €1,896 | +€1,424 | +301.8% |
| Profit (loss) for the period before taxes | 9903 | €24,684 | €20,358 | -€4,326 | -17.5% |
| Income taxes | 67/77 | €7,373 | €5,998 | -€1,374 | -18.6% |
| Profit (loss) for the period | 9904 | €17,311 | €14,360 | -€2,951 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,311 | €14,360 | -€2,951 | -17.0% |
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 3 October 2026 via checked.be.