Umbris: 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.
Umbris
Largest movements
- Receivables within one year +€391,395
up €391,395 (+58.5%), from €668,519 to €1.1m
of which Trade receivables: +€375,924
- Cash +€325,912
up €325,912 (+80.4%), from €405,257 to €731,169
mainly Trade debts (+€710,417) and Depreciation (+€87,827)
- Tangible fixed assets +€56,431
up €56,431 (+20.9%), from €269,498 to €325,928
of which Plant, machinery and equipment: +€101,623
- Stocks and contracts +€47,197
up €47,197 (+12.8%), from €369,330 to €416,527
- Trade debts +€710,417
up €710,417 (+152%), from €468,346 to €1.2m
- Profit (loss) carried forward +€61,029
up €61,029 (+8.5%), from €717,491 to €778,519
- Advances received +€32,430
up €32,430 (+6.1%), from €532,858 to €565,288
- Gross operating margin -€43,396
down €43,396 (-10.4%), from €415,710 to €372,314
- Staff costs -€19,306
down €19,306 (-9.2%), from €209,811 to €190,504
- Other operating charges -€5,105
down €5,105 (-59.2%), from €8,620 to €3,515
- Depreciation +€4,232
up €4,232 (+5.1%), from €83,595 to €87,827
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 | €1,786,679 | €2,587,539 | +€800,859 | +44.8% |
| Fixed assets | 21/28 | €271,683 | €325,928 | +€54,245 | +20.0% |
| Intangible fixed assets | 21 | €2,185 | €0 | -€2,185 | -100% |
| Tangible fixed assets | 22/27 | €269,498 | €325,928 | +€56,431 | +20.9% |
| Plant, machinery and equipment | 23 | €120,381 | €222,004 | +€101,623 | +84.4% |
| Furniture and vehicles | 24 | €149,117 | €103,924 | -€45,193 | -30.3% |
| Current assets | 29/58 | €1,514,997 | €2,261,610 | +€746,614 | +49.3% |
| Stocks and contracts in progress | 3 | €369,330 | €416,527 | +€47,197 | +12.8% |
| Contracts in progress | 37 | €369,330 | €416,527 | +€47,197 | +12.8% |
| Amounts receivable within one year | 40/41 | €668,519 | €1,059,914 | +€391,395 | +58.5% |
| Trade receivables | 40 | €653,965 | €1,029,889 | +€375,924 | +57.5% |
| Other amounts receivable | 41 | €14,554 | €30,025 | +€15,471 | +106% |
| Cash at bank and in hand | 54/58 | €405,257 | €731,169 | +€325,912 | +80.4% |
| Deferred charges and accrued income | 490/1 | €71,891 | €54,000 | -€17,890 | -24.9% |
| Total equity and liabilities | 10/49 | €1,786,679 | €2,587,539 | +€800,859 | +44.8% |
| Equity | 10/15 | €737,951 | €798,979 | +€61,029 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €717,491 | €778,519 | +€61,029 | +8.5% |
| Amounts payable | 17/49 | €1,048,729 | €1,788,559 | +€739,831 | +70.5% |
| Amounts payable after more than one year | 17 | €3,597 | €0 | -€3,597 | -100% |
| Financial debts | 170/4 | €3,597 | €0 | -€3,597 | -100% |
| Amounts payable within one year | 42/48 | €1,041,549 | €1,785,209 | +€743,660 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €16,044 | €3,597 | -€12,447 | -77.6% |
| Financial debts | 43 | €6,744 | €0 | -€6,744 | -100% |
| Credit institutions | 430/8 | €6,744 | €0 | -€6,744 | -100% |
| Trade debts | 44 | €468,346 | €1,178,763 | +€710,417 | +152% |
| Suppliers | 440/4 | €468,346 | €1,178,763 | +€710,417 | +152% |
| Advances received on contracts in progress | 46 | €532,858 | €565,288 | +€32,430 | +6.1% |
| Taxes, remuneration and social security | 45 | €17,557 | €32,561 | +€15,004 | +85.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €17,557 | €32,561 | +€15,004 | +85.5% |
| Other amounts payable | 47/48 | €0 | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €3,583 | €3,350 | -€233 | -6.5% |
| Non-recurring operating income | 76A | €57,746 | €1,818 | -€55,928 | -96.9% |
| Remuneration, social security and pensions | 62 | €209,811 | €190,504 | -€19,306 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,595 | €87,827 | +€4,232 | +5.1% |
| Other operating charges | 640/8 | €8,620 | €3,515 | -€5,105 | -59.2% |
| Gross operating margin | 9900 | €415,710 | €372,314 | -€43,396 | -10.4% |
| Operating profit (loss) | 9901 | €113,684 | €90,467 | -€23,217 | -20.4% |
| Financial income | 75/76B | €0 | €2,903 | +€2,903 | |
| Recurring financial income | 75 | €0 | €2,903 | +€2,903 | |
| Financial charges | 65/66B | €8,307 | €6,521 | -€1,785 | -21.5% |
| Recurring financial charges | 65 | €8,307 | €6,521 | -€1,785 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €105,378 | €86,849 | -€18,529 | -17.6% |
| Income taxes | 67/77 | €17,787 | €20,820 | +€3,033 | +17.1% |
| Profit (loss) for the period | 9904 | €87,591 | €66,029 | -€21,562 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,591 | €66,029 | -€21,562 | -24.6% |
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 14 October 2026 via checked.be.