Umedia Visual Effects: 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 Visual Effects
NACE 59.120, Post-production of films, video and television programmes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€827,050
2024 · €82,314-€909,364
Equity
-€910,357
2024 · -€83,307-€827,050
Cash
€40,136
2024 · €80,255-€40,118
Balance sheet total
€2.6m
2024 · €3.3m-€763,434
Largest movements
Assets
- Receivables within one year -€833,426
down €833,426 (-27.9%), from €3.0m to €2.2m
of which Trade receivables: -€1.1m
- Tangible fixed assets +€88,778
up €88,778 (+102%), from €86,728 to €175,506
of which Furniture and vehicles: +€88,778
- Cash -€40,118
down €40,118 (-50.0%), from €80,255 to €40,136
mainly Net result for the year (-€827,050) and Trade debts (-€195,959)
Equity and liabilities
- Profit (loss) carried forward -€827,050
down €827,050 (-127%), from -€653,767 to -€1.5m
- Accrued charges and deferred income +€269,244
up €269,244 (+477%), from €56,500 to €325,744
- Trade debts -€195,959
down €195,959 (-8.7%), from €2.3m to €2.1m
- Debts after one year +€38,236
up €38,236, from €0 to €38,236
Income statement
- Gross operating margin -€959,699
down €959,699 (-65.8%), from €1.5m to €498,899
- Staff costs +€77,593
up €77,593 (+6.6%), from €1.2m to €1.3m
- Depreciation +€17,870
up €17,870 (+57.8%), from €30,909 to €48,779
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
€82,314
Gross operating margin
-€959,699
Staff costs
-€77,593
Depreciation
-€17,870
Other operating charges
-€106
Other operating items
+€129,802
Financial income
+€8,449
Financial charges
+€7,531
Taxes
+€123
Result 2025
-€827,050
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€58,649
Investment
-€132,550
Financing
+€33,783
Cash 2024
€80,255
From operations (derived)
+€58,649
Net result for the year
-€827,050
Depreciation
+€48,779
Receivables within one year
+€833,426
Deferred charges and accrued income
-€26,339
Trade debts
-€195,959
Tax, wage and social debts
-€29,689
Other debts
-€13,762
Accrued charges and deferred income
+€269,244
Investment (derived)
-€132,550
Investment in fixed assets (net)
-€132,550
Financing
+€33,783
Debts after one year
+€38,236
Current portion of long-term debt
-€5,378
Short-term financial debts
+€925
Cash 2025
€40,136
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,345,690 | €2,582,256 | -€763,434 | -22.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €142,666 | €226,437 | +€83,771 | +58.7% |
| Intangible fixed assets | 21 | €25,938 | €19,931 | -€6,007 | -23.2% |
| Tangible fixed assets | 22/27 | €86,728 | €175,506 | +€88,778 | +102% |
| Furniture and vehicles | 24 | €86,728 | €175,506 | +€88,778 | +102% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €30,000 | €31,000 | +€1,000 | +3.3% |
| Current assets | 29/58 | €3,203,024 | €2,355,819 | -€847,205 | -26.5% |
| Amounts receivable within one year | 40/41 | €2,988,210 | €2,154,784 | -€833,426 | -27.9% |
| Trade receivables | 40 | €2,974,320 | €1,840,849 | -€1.1m | -38.1% |
| Other amounts receivable | 41 | €13,890 | €313,936 | +€300,045 | +2,160% |
| Cash at bank and in hand | 54/58 | €80,255 | €40,136 | -€40,118 | -50.0% |
| Deferred charges and accrued income | 490/1 | €134,559 | €160,898 | +€26,339 | +19.6% |
| Total equity and liabilities | 10/49 | €3,345,690 | €2,582,256 | -€763,434 | -22.8% |
| Equity | 10/15 | -€83,307 | -€910,357 | -€827,050 | -993% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Capital | 10 | €518,600 | €518,600 | = | 0.0% |
| Issued capital | 100 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,860 | €51,860 | = | 0.0% |
| Legal reserve | 130 | €51,860 | €51,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€653,767 | -€1,480,817 | -€827,050 | -127% |
| Amounts payable | 17/49 | €3,428,997 | €3,492,613 | +€63,616 | +1.9% |
| Amounts payable after more than one year | 17 | €0 | €38,236 | +€38,236 | |
| Financial debts | 170/4 | €0 | €38,236 | +€38,236 | |
| Amounts payable within one year | 42/48 | €3,372,497 | €3,128,633 | -€243,863 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €17,142 | €11,764 | -€5,378 | -31.4% |
| Financial debts | 43 | €8,195 | €9,120 | +€925 | +11.3% |
| Credit institutions | 430/8 | €8,195 | €9,120 | +€925 | +11.3% |
| Trade debts | 44 | €2,252,927 | €2,056,968 | -€195,959 | -8.7% |
| Suppliers | 440/4 | €2,252,927 | €2,056,968 | -€195,959 | -8.7% |
| Taxes, remuneration and social security | 45 | €215,137 | €185,448 | -€29,689 | -13.8% |
| Taxes | 450/3 | €39,339 | €43,829 | +€4,490 | +11.4% |
| Remuneration and social security | 454/9 | €175,798 | €141,619 | -€34,179 | -19.4% |
| Other amounts payable | 47/48 | €879,096 | €865,334 | -€13,762 | -1.6% |
| Accrued charges and deferred income | 492/3 | €56,500 | €325,744 | +€269,244 | +477% |
| Non-recurring operating income | 76A | €47,488 | €500,000 | +€452,512 | +953% |
| Remuneration, social security and pensions | 62 | €1,176,898 | €1,254,491 | +€77,593 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,909 | €48,779 | +€17,870 | +57.8% |
| Other operating charges | 640/8 | €968 | €1,073 | +€106 | +11.0% |
| Non-recurring operating charges | 66A | €129,802 | - | -€129,802 | |
| Gross operating margin | 9900 | €1,458,598 | €498,899 | -€959,699 | -65.8% |
| Operating profit (loss) | 9901 | €120,022 | -€805,444 | -€925,466 | |
| Financial income | 75/76B | €3,460 | €11,909 | +€8,449 | +244% |
| Recurring financial income | 75 | €3,460 | €11,909 | +€8,449 | +244% |
| Financial charges | 65/66B | €40,293 | €32,761 | -€7,531 | -18.7% |
| Recurring financial charges | 65 | €40,293 | €32,761 | -€7,531 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €83,190 | -€826,297 | -€909,486 | |
| Income taxes | 67/77 | €876 | €753 | -€123 | -14.0% |
| Profit (loss) for the period | 9904 | €82,314 | -€827,050 | -€909,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,314 | -€827,050 | -€909,364 |
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 13 October 2026 via checked.be.