UMC SERVICES: 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.
UMC SERVICES
Largest movements
- Cash -€16,236
down €16,236 (-62.4%), from €26,033 to €9,797
mainly Stocks and contracts (-€11,767) and Current investments (-€10,939)
- Stocks and contracts +€11,767
up €11,767 (+304.7%), from €3,861 to €15,628
- Current investments +€10,939
new in 2024: €10,939
- Receivables within one year +€1,640
up €1,640 (+4.1%), from €40,156 to €41,797
of which Other amounts receivable: +€4,982
- Profit (loss) carried forward +€8,640
up €8,640 (+30.4%), from €28,426 to €37,066
- Trade debts -€5,926
down €5,926 (-17.3%), from €34,173 to €28,247
- Tax, wage and social debts +€5,217
up €5,217 (+45.4%), from €11,479 to €16,696
of which Taxes: +€5,217
- Turnover -€19,342
down €19,342 (-9.9%), from €195,582 to €176,241
- Purchases and services -€10,992
down €10,992 (-6.4%), from €171,424 to €160,432
- Gross operating margin -€3,979
down €3,979 (-16.5%), from €24,158 to €20,179
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,448 | €85,257 | +€7,810 | +10.1% |
| Fixed assets | 21/28 | €7,397 | €7,097 | -€300 | -4.1% |
| Intangible fixed assets | 21 | €1,800 | €1,500 | -€300 | -16.7% |
| Financial fixed assets | 28 | €5,597 | €5,597 | = | 0.0% |
| Current assets | 29/58 | €70,051 | €78,161 | +€8,110 | +11.6% |
| Stocks and contracts in progress | 3 | €3,861 | €15,628 | +€11,767 | +304.7% |
| Stocks | 30/36 | €3,861 | €15,628 | +€11,767 | +304.7% |
| Amounts receivable within one year | 40/41 | €40,156 | €41,797 | +€1,640 | +4.1% |
| Trade receivables | 40 | €30,453 | €27,111 | -€3,342 | -11.0% |
| Other amounts receivable | 41 | €9,704 | €14,686 | +€4,982 | +51.3% |
| Current investments | 50/53 | - | €10,939 | +€10,939 | |
| Cash at bank and in hand | 54/58 | €26,033 | €9,797 | -€16,236 | -62.4% |
| Total equity and liabilities | 10/49 | €77,448 | €85,257 | +€7,810 | +10.1% |
| Equity | 10/15 | €30,595 | €39,235 | +€8,640 | +28.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €169 | €169 | = | 0.0% |
| Non-distributable reserves | 130/1 | €169 | - | -€169 | |
| Reserves not available under the articles | 1311 | €169 | - | -€169 | |
| Distributable reserves | 133 | - | €169 | +€169 | |
| Profit (loss) carried forward | 14 | €28,426 | €37,066 | +€8,640 | +30.4% |
| Amounts payable | 17/49 | €46,853 | €46,022 | -€830 | -1.8% |
| Amounts payable within one year | 42/48 | €46,853 | €46,022 | -€830 | -1.8% |
| Trade debts | 44 | €34,173 | €28,247 | -€5,926 | -17.3% |
| Suppliers | 440/4 | €34,173 | €28,247 | -€5,926 | -17.3% |
| Taxes, remuneration and social security | 45 | €11,479 | €16,696 | +€5,217 | +45.4% |
| Taxes | 450/3 | €10,982 | €16,199 | +€5,217 | +47.5% |
| Remuneration and social security | 454/9 | €497 | €497 | = | 0.0% |
| Other amounts payable | 47/48 | €1,201 | €1,079 | -€121 | -10.1% |
| Turnover | 70 | €195,582 | €176,241 | -€19,342 | -9.9% |
| Non-recurring operating income | 76A | - | €4,370 | +€4,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | €171,424 | €160,432 | -€10,992 | -6.4% |
| Remuneration, social security and pensions | 62 | €760 | - | -€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | €7,259 | €6,077 | -€1,182 | -16.3% |
| Gross operating margin | 9900 | €24,158 | €20,179 | -€3,979 | -16.5% |
| Operating profit (loss) | 9901 | €15,839 | €13,802 | -€2,037 | -12.9% |
| Financial income | 75/76B | - | €110 | +€110 | |
| Recurring financial income | 75 | - | €110 | +€110 | |
| Financial charges | 65/66B | €968 | €598 | -€369 | -38.2% |
| Recurring financial charges | 65 | €968 | €598 | -€369 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €14,871 | €13,314 | -€1,557 | -10.5% |
| Income taxes | 67/77 | €4,866 | €4,674 | -€192 | -3.9% |
| Profit (loss) for the period | 9904 | €10,005 | €8,640 | -€1,365 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,005 | €8,640 | -€1,365 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.