úmëa: 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.
úmëa
Largest movements
- Cash +€10,177
up €10,177 (+754.0%), from €1,350 to €11,527
mainly Other debts (+€20,008) and Depreciation (+€5,233)
- Receivables within one year +€10,109
up €10,109 (+267.1%), from €3,784 to €13,893
of which Trade receivables: +€10,275
- Tangible fixed assets -€5,233
down €5,233 (-51.8%), from €10,103 to €4,869
of which Furniture and vehicles: -€2,757
- Other debts +€20,008
up €20,008 (+25.2%), from €79,368 to €99,376
- Profit (loss) carried forward -€2,918
down €2,918 (-2.6%), from -€112,046 to -€114,963
- Debts after one year -€2,206
down €2,206 (-47.2%), from €4,671 to €2,465
- Tax, wage and social debts +€1,206
new in 2025: €1,206
- Trade debts -€1,192
no longer reported in 2025 (was €1,192)
- Other operating charges +€13,445
up €13,445 (+521.7%), from €2,577 to €16,022
- Gross operating margin +€13,343
up €13,343 (+235.7%), from €5,662 to €19,005
- Depreciation -€609
down €609 (-10.4%), from €5,842 to €5,233
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 | €15,327 | €30,290 | +€14,963 | +97.6% |
| Fixed assets | 21/28 | €10,103 | €4,869 | -€5,233 | -51.8% |
| Tangible fixed assets | 22/27 | €10,103 | €4,869 | -€5,233 | -51.8% |
| Plant, machinery and equipment | 23 | €1,827 | €312 | -€1,515 | -82.9% |
| Furniture and vehicles | 24 | €5,514 | €2,757 | -€2,757 | -50.0% |
| Other tangible fixed assets | 26 | €2,761 | €1,800 | -€961 | -34.8% |
| Current assets | 29/58 | €5,224 | €25,420 | +€20,196 | +386.6% |
| Amounts receivable within one year | 40/41 | €3,784 | €13,893 | +€10,109 | +267.1% |
| Trade receivables | 40 | €1,119 | €11,393 | +€10,275 | +918.4% |
| Other amounts receivable | 41 | €2,666 | €2,500 | -€166 | -6.2% |
| Cash at bank and in hand | 54/58 | €1,350 | €11,527 | +€10,177 | +754.0% |
| Deferred charges and accrued income | 490/1 | €90 | - | -€90 | |
| Total equity and liabilities | 10/49 | €15,327 | €30,290 | +€14,963 | +97.6% |
| Equity | 10/15 | -€72,046 | -€74,963 | -€2,918 | -4.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,046 | -€114,963 | -€2,918 | -2.6% |
| Amounts payable | 17/49 | €87,372 | €105,253 | +€17,881 | +20.5% |
| Amounts payable after more than one year | 17 | €4,671 | €2,465 | -€2,206 | -47.2% |
| Financial debts | 170/4 | €4,671 | €2,465 | -€2,206 | -47.2% |
| Amounts payable within one year | 42/48 | €82,701 | €102,788 | +€20,087 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €2,141 | €2,206 | +€65 | +3.0% |
| Trade debts | 44 | €1,192 | - | -€1,192 | |
| Suppliers | 440/4 | €1,192 | - | -€1,192 | |
| Taxes, remuneration and social security | 45 | - | €1,206 | +€1,206 | |
| Taxes | 450/3 | - | €1,206 | +€1,206 | |
| Other amounts payable | 47/48 | €79,368 | €99,376 | +€20,008 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,842 | €5,233 | -€609 | -10.4% |
| Other operating charges | 640/8 | €2,577 | €16,022 | +€13,445 | +521.7% |
| Gross operating margin | 9900 | €5,662 | €19,005 | +€13,343 | +235.7% |
| Operating profit (loss) | 9901 | -€2,757 | -€2,251 | +€507 | +18.4% |
| Financial charges | 65/66B | €640 | €667 | +€27 | +4.3% |
| Recurring financial charges | 65 | €640 | €667 | +€27 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,397 | -€2,918 | +€479 | +14.1% |
| Profit (loss) for the period | 9904 | -€3,397 | -€2,918 | +€479 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,397 | -€2,918 | +€479 | +14.1% |
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 10 October 2026 via checked.be.