UMEDIA: 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.
What changed
UMEDIA
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€82,081
2024 · €103,507-€21,426
Equity
€262,088
2024 · €180,007+€82,081
Cash
€17,962
2024 · €45,023-€27,061
Balance sheet total
€3.8m
2024 · €3.2m+€617,565
Largest movements
Assets
- Receivables within one year +€592,859
up €592,859 (+24.8%), from €2.4m to €3.0m
of which Trade receivables: +€570,686
Equity and liabilities
- Other debts +€822,163
up €822,163 (+263.0%), from €312,656 to €1.1m
- Debts after one year -€172,088
down €172,088 (-52.7%), from €326,431 to €154,343
- Profit (loss) carried forward +€82,081
up €82,081 (+74.1%), from €110,707 to €192,788
- Current portion of long-term debt -€78,434
down €78,434 (-33.0%), from €237,667 to €159,233
Income statement
- Staff costs -€146,600
down €146,600 (-18.8%), from €777,993 to €631,393
- Turnover -€86,600
down €86,600 (-3.1%), from €2.8m to €2.7m
- Other operating income -€43,461
down €43,461 (-80.0%), from €54,335 to €10,874
- Services and other goods +€36,021
up €36,021 (+2.2%), from €1.6m to €1.7m
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
€103,507
Turnover
-€86,600
Other operating income
-€43,461
Services and other goods
-€36,021
Staff costs
+€146,600
Depreciation
-€13,407
Other operating charges
-€3,548
Other operating items
+€19,661
Financial income
-€12,471
Financial charges
+€7,930
Taxes
-€110
Result 2025
€82,081
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
+€280,160
Investment
-€56,073
Financing
-€251,147
Cash 2024
€45,023
From operations (derived)
+€280,160
Net result for the year
+€82,081
Depreciation
+€39,295
Receivables within one year
-€592,859
Deferred charges and accrued income
-€34,988
Trade debts
+€9,201
Tax, wage and social debts
-€12,702
Other debts
+€822,163
Accrued charges and deferred income
-€32,031
Investment (derived)
-€56,073
Investment in fixed assets (net)
-€56,073
Financing
-€251,147
Debts after one year
-€172,088
Current portion of long-term debt
-€78,434
Short-term financial debts
-€625
Cash 2025
€17,962
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,220,672 | €3,838,236 | +€617,565 | +19.2% |
| Fixed assets | 21/28 | €623,493 | €640,272 | +€16,779 | +2.7% |
| Intangible fixed assets | 21 | €12,039 | €31,297 | +€19,258 | +160.0% |
| Tangible fixed assets | 22/27 | €101,008 | €98,529 | -€2,479 | -2.5% |
| Furniture and vehicles | 24 | €18,914 | €27,305 | +€8,391 | +44.4% |
| Other tangible fixed assets | 26 | €82,094 | €71,224 | -€10,870 | -13.2% |
| Financial fixed assets | 28 | €510,446 | €510,446 | = | 0.0% |
| Affiliated companies | 280/1 | €509,610 | €509,610 | = | 0.0% |
| Participating interests | 280 | €509,610 | €509,610 | = | 0.0% |
| Other financial fixed assets | 284/8 | €836 | €836 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €836 | €836 | = | 0.0% |
| Current assets | 29/58 | €2,597,178 | €3,197,964 | +€600,786 | +23.1% |
| Amounts receivable within one year | 40/41 | €2,393,627 | €2,986,486 | +€592,859 | +24.8% |
| Trade receivables | 40 | €1,706,092 | €2,276,778 | +€570,686 | +33.4% |
| Other amounts receivable | 41 | €687,535 | €709,708 | +€22,173 | +3.2% |
| Current investments | 50/53 | €0 | €0 | = | |
| Other investments | 51/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €45,023 | €17,962 | -€27,061 | -60.1% |
| Deferred charges and accrued income | 490/1 | €158,528 | €193,516 | +€34,988 | +22.1% |
| Total equity and liabilities | 10/49 | €3,220,672 | €3,838,236 | +€617,565 | +19.2% |
| Equity | 10/15 | €180,007 | €262,088 | +€82,081 | +45.6% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,707 | €192,788 | +€82,081 | +74.1% |
| Amounts payable | 17/49 | €3,040,665 | €3,576,149 | +€535,484 | +17.6% |
| Amounts payable after more than one year | 17 | €326,431 | €154,343 | -€172,088 | -52.7% |
| Financial debts | 170/4 | €326,431 | €154,343 | -€172,088 | -52.7% |
| Subordinated loans | 170 | €0 | €0 | = | |
| Other loans | 174 | €326,431 | €154,343 | -€172,088 | -52.7% |
| Amounts payable within one year | 42/48 | €2,680,588 | €3,420,190 | +€739,602 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €237,667 | €159,233 | -€78,434 | -33.0% |
| Financial debts | 43 | €3,575 | €2,950 | -€625 | -17.5% |
| Credit institutions | 430/8 | €3,575 | €2,950 | -€625 | -17.5% |
| Trade debts | 44 | €2,013,941 | €2,023,141 | +€9,201 | +0.5% |
| Suppliers | 440/4 | €2,013,941 | €2,023,141 | +€9,201 | +0.5% |
| Taxes, remuneration and social security | 45 | €112,750 | €100,048 | -€12,702 | -11.3% |
| Taxes | 450/3 | €21,355 | €22,395 | +€1,041 | +4.9% |
| Remuneration and social security | 454/9 | €91,395 | €77,653 | -€13,743 | -15.0% |
| Other amounts payable | 47/48 | €312,656 | €1,134,818 | +€822,163 | +263.0% |
| Accrued charges and deferred income | 492/3 | €33,646 | €1,616 | -€32,031 | -95.2% |
| Operating income | 70/76A | €2,953,053 | €2,687,735 | -€265,317 | -9.0% |
| Turnover | 70 | €2,763,461 | €2,676,861 | -€86,600 | -3.1% |
| Other operating income | 74 | €54,335 | €10,874 | -€43,461 | -80.0% |
| Non-recurring operating income | 76A | €135,257 | - | -€135,257 | |
| Operating charges | 60/66A | €2,782,610 | €2,534,068 | -€248,541 | -8.9% |
| Goods for resale, raw materials and consumables | 60 | €0 | €0 | = | |
| Purchases | 600/8 | €0 | €0 | = | |
| Services and other goods | 61 | €1,614,791 | €1,650,812 | +€36,021 | +2.2% |
| Remuneration, social security and pensions | 62 | €777,993 | €631,393 | -€146,600 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,888 | €39,295 | +€13,407 | +51.8% |
| Other operating charges | 640/8 | €125,174 | €128,722 | +€3,548 | +2.8% |
| Non-recurring operating charges | 66A | €238,764 | €83,846 | -€154,918 | -64.9% |
| Operating profit (loss) | 9901 | €170,443 | €153,667 | -€16,776 | -9.8% |
| Financial income | 75/76B | €36,500 | €24,029 | -€12,471 | -34.2% |
| Recurring financial income | 75 | €36,500 | €24,029 | -€12,471 | -34.2% |
| Income from financial fixed assets | 750 | €36,491 | €24,029 | -€12,462 | -34.2% |
| Other financial income | 752/9 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €103,076 | €95,146 | -€7,930 | -7.7% |
| Recurring financial charges | 65 | €103,076 | €95,146 | -€7,930 | -7.7% |
| Debt charges | 650 | €45,172 | €52,593 | +€7,421 | +16.4% |
| Other financial charges | 652/9 | €57,904 | €42,553 | -€15,352 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €103,867 | €82,550 | -€21,317 | -20.5% |
| Income taxes | 67/77 | €360 | €469 | +€110 | +30.5% |
| Taxes | 670/3 | €360 | €469 | +€110 | +30.5% |
| Profit (loss) for the period | 9904 | €103,507 | €82,081 | -€21,426 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,507 | €82,081 | -€21,426 | -20.7% |
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 9 October 2026 via checked.be.