UMÉ'O: 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.
UMÉ'O
Largest movements
- Cash -€8,914
down €8,914 (-14.4%), from €61,826 to €52,912
mainly Net result for the year (-€8,506) and Trade debts (-€393)
- Profit (loss) carried forward -€8,506
down €8,506 (-34.6%), from -€24,597 to -€33,103
- Gross operating margin -€5,269
down €5,269 (-172%), from -€3,061 to -€8,330
- Taxes +€137
new in 2025: €137
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 | €87,972 | €79,072 | -€8,899 | -10.1% |
| Fixed assets | 21/28 | €4,389 | €4,389 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,389 | €4,389 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,389 | €4,389 | = | 0.0% |
| Current assets | 29/58 | €83,583 | €74,684 | -€8,899 | -10.6% |
| Amounts receivable within one year | 40/41 | €21,757 | €21,771 | +€15 | +0.1% |
| Other amounts receivable | 41 | €21,757 | €21,771 | +€15 | +0.1% |
| Cash at bank and in hand | 54/58 | €61,826 | €52,912 | -€8,914 | -14.4% |
| Total equity and liabilities | 10/49 | €87,972 | €79,072 | -€8,899 | -10.1% |
| Equity | 10/15 | €87,094 | €78,588 | -€8,506 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,492 | €105,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,632 | €103,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,597 | -€33,103 | -€8,506 | -34.6% |
| Amounts payable | 17/49 | €877 | €484 | -€393 | -44.8% |
| Amounts payable within one year | 42/48 | €877 | €484 | -€393 | -44.8% |
| Trade debts | 44 | €877 | €484 | -€393 | -44.8% |
| Suppliers | 440/4 | €877 | €484 | -€393 | -44.8% |
| Other operating charges | 640/8 | €436 | €450 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€3,061 | -€8,330 | -€5,269 | -172% |
| Operating profit (loss) | 9901 | -€3,497 | -€8,779 | -€5,283 | -151% |
| Financial income | 75/76B | €552 | €506 | -€47 | -8.4% |
| Recurring financial income | 75 | €552 | €506 | -€47 | -8.4% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,040 | -€8,369 | -€5,329 | -175% |
| Income taxes | 67/77 | - | €137 | +€137 | |
| Profit (loss) for the period | 9904 | -€3,040 | -€8,506 | -€5,466 | -180% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,040 | -€8,506 | -€5,466 | -180% |
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 18 October 2026 via checked.be.