UMBROSA: 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.
What changed
UMBROSA
NACE 16.230, Manufacture of other builders' carpentry and joinery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,056
2024 · -€159,107+€190,163
Equity
€2.4m
2024 · €2.3m+€31,056
Cash
€473,358
2024 · €339,825+€133,533
Balance sheet total
€4.8m
2024 · €5.0m-€274,619
Largest movements
Assets
- Receivables within one year -€519,087
down €519,087 (-42.9%), from €1.2m to €691,717
of which Trade receivables: -€529,474
- Cash +€133,533
up €133,533 (+39.3%), from €339,825 to €473,358
mainly Depreciation (+€523,089) and Receivables within one year (+€519,087)
- Stocks and contracts +€127,044
up €127,044 (+8.0%), from €1.6m to €1.7m
- Intangible fixed assets -€122,189
down €122,189 (-13.3%), from €921,046 to €798,857
- Deferred charges and accrued income +€62,943
up €62,943 (+108.4%), from €58,085 to €121,027
Equity and liabilities
- Debts after one year -€356,408
down €356,408 (-43.7%), from €814,685 to €458,277
- Trade debts +€180,416
up €180,416 (+25.2%), from €714,530 to €894,946
- Current portion of long-term debt -€103,487
down €103,487 (-17.6%), from €587,266 to €483,779
Income statement
- Staff costs -€190,646
down €190,646 (-11.4%), from €1.7m to €1.5m
- Financial charges -€28,264
down €28,264 (-22.8%), from €123,948 to €95,684
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.
Result 2024
-€159,107
Gross operating margin
+€8,858
Staff costs
+€190,646
Depreciation
-€13,720
Other operating charges
-€457
Other operating items
-€16,266
Financial income
-€6,853
Financial charges
+€28,264
Taxes
-€309
Result 2025
€31,056
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.
From operations
+€1.0m
Investment
-€444,037
Financing
-€459,895
Cash 2024
€339,825
From operations (derived)
+€1.0m
Net result for the year
+€31,056
Depreciation
+€523,089
Stocks and contracts
-€127,044
Receivables within one year
+€519,087
Deferred charges and accrued income
-€62,943
Trade debts
+€180,416
Tax, wage and social debts
-€19,196
Other debts
-€7,000
Investment (derived)
-€444,037
Investment in fixed assets (net)
-€444,037
Financing
-€459,895
Debts after one year
-€356,408
Current portion of long-term debt
-€103,487
Cash 2025
€473,358
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,026,952 | €4,752,332 | -€274,619 | -5.5% |
| Fixed assets | 21/28 | €1,820,384 | €1,741,331 | -€79,053 | -4.3% |
| Intangible fixed assets | 21 | €921,046 | €798,857 | -€122,189 | -13.3% |
| Tangible fixed assets | 22/27 | €588,171 | €631,307 | +€43,136 | +7.3% |
| Land and buildings | 22 | €149,659 | €169,272 | +€19,613 | +13.1% |
| Plant, machinery and equipment | 23 | €311,914 | €322,209 | +€10,295 | +3.3% |
| Furniture and vehicles | 24 | €126,598 | €139,826 | +€13,228 | +10.4% |
| Financial fixed assets | 28 | €311,167 | €311,167 | = | 0.0% |
| Current assets | 29/58 | €3,206,568 | €3,011,001 | -€195,566 | -6.1% |
| Stocks and contracts in progress | 3 | €1,597,855 | €1,724,899 | +€127,044 | +8.0% |
| Stocks | 30/36 | €1,597,855 | €1,724,899 | +€127,044 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,210,803 | €691,717 | -€519,087 | -42.9% |
| Trade receivables | 40 | €1,179,493 | €650,019 | -€529,474 | -44.9% |
| Other amounts receivable | 41 | €31,310 | €41,698 | +€10,388 | +33.2% |
| Cash at bank and in hand | 54/58 | €339,825 | €473,358 | +€133,533 | +39.3% |
| Deferred charges and accrued income | 490/1 | €58,085 | €121,027 | +€62,943 | +108.4% |
| Total equity and liabilities | 10/49 | €5,026,952 | €4,752,332 | -€274,619 | -5.5% |
| Equity | 10/15 | €2,319,031 | €2,350,087 | +€31,056 | +1.3% |
| Contributions | 10/11 | €3,356,822 | €3,356,822 | = | 0.0% |
| Capital | 10 | €3,356,822 | €3,356,822 | = | 0.0% |
| Issued capital | 100 | €3,356,822 | €3,356,822 | = | 0.0% |
| Reserves | 13 | €24,320 | €24,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Legal reserve | 130 | €1,376 | €1,376 | = | 0.0% |
| Other | 1319 | €25 | €25 | = | 0.0% |
| Distributable reserves | 133 | €22,920 | €22,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,062,111 | -€1,031,055 | +€31,056 | +2.9% |
| Amounts payable | 17/49 | €2,707,920 | €2,402,245 | -€305,675 | -11.3% |
| Amounts payable after more than one year | 17 | €814,685 | €458,277 | -€356,408 | -43.7% |
| Financial debts | 170/4 | €814,685 | €458,277 | -€356,408 | -43.7% |
| Amounts payable within one year | 42/48 | €1,893,235 | €1,943,968 | +€50,733 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €587,266 | €483,779 | -€103,487 | -17.6% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €714,530 | €894,946 | +€180,416 | +25.2% |
| Suppliers | 440/4 | €714,530 | €894,946 | +€180,416 | +25.2% |
| Taxes, remuneration and social security | 45 | €231,439 | €212,243 | -€19,196 | -8.3% |
| Taxes | 450/3 | €14,053 | €18,574 | +€4,520 | +32.2% |
| Remuneration and social security | 454/9 | €217,385 | €193,670 | -€23,716 | -10.9% |
| Other amounts payable | 47/48 | €60,000 | €53,000 | -€7,000 | -11.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €3,966 | +€3,966 | |
| Remuneration, social security and pensions | 62 | €1,674,914 | €1,484,268 | -€190,646 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509,369 | €523,089 | +€13,720 | +2.7% |
| Other operating charges | 640/8 | €21,459 | €21,916 | +€457 | +2.1% |
| Non-recurring operating charges | 66A | €12,712 | €28,977 | +€16,266 | +128.0% |
| Gross operating margin | 9900 | €2,171,240 | €2,180,099 | +€8,858 | +0.4% |
| Operating profit (loss) | 9901 | -€47,214 | €121,848 | +€169,062 | |
| Financial income | 75/76B | €13,267 | €6,414 | -€6,853 | -51.7% |
| Recurring financial income | 75 | €13,267 | €6,414 | -€6,853 | -51.7% |
| Financial charges | 65/66B | €123,948 | €95,684 | -€28,264 | -22.8% |
| Recurring financial charges | 65 | €123,948 | €95,684 | -€28,264 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€157,894 | €32,578 | +€190,473 | |
| Income taxes | 67/77 | €1,213 | €1,522 | +€309 | +25.5% |
| Profit (loss) for the period | 9904 | -€159,107 | €31,056 | +€190,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€159,107 | €31,056 | +€190,163 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.