UMERIS: what changed
Two fiscal 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.
UMERIS
Largest movements
- Intangible fixed assets -€55,250
down €55,250 (-86.3%), from €63,989 to €8,739
- Cash -€13,136
down €13,136 (-20.8%), from €63,138 to €50,002
mainly Trade debts (-€37,575) and Tax, wage and social debts (-€29,098)
- Tangible fixed assets -€10,475
down €10,475 (-45.0%), from €23,282 to €12,807
of which Furniture and vehicles: -€10,144
- Trade debts -€37,575
down €37,575 (-63.6%), from €59,107 to €21,531
- Profit (loss) carried forward +€33,169
up €33,169 (+29.9%), from €111,040 to €144,209
- Tax, wage and social debts -€29,098
down €29,098 (-29.5%), from €98,797 to €69,699
of which Remuneration and social security: -€18,620
- Other debts -€28,198
down €28,198 (-57.0%), from €49,479 to €21,281
- Accrued charges and deferred income -€14,143
down €14,143 (-60.8%), from €23,263 to €9,120
- Staff costs -€164,815
down €164,815 (-17.7%), from €929,927 to €765,111
- Gross operating margin -€151,112
down €151,112 (-15.1%), from €1.0m to €851,083
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 | €419,251 | €345,271 | -€73,980 | -17.6% |
| Fixed assets | 21/28 | €167,061 | €101,336 | -€65,725 | -39.3% |
| Intangible fixed assets | 21 | €63,989 | €8,739 | -€55,250 | -86.3% |
| Tangible fixed assets | 22/27 | €23,282 | €12,807 | -€10,475 | -45.0% |
| Plant, machinery and equipment | 23 | €1,254 | €923 | -€330 | -26.4% |
| Furniture and vehicles | 24 | €22,028 | €11,884 | -€10,144 | -46.1% |
| Financial fixed assets | 28 | €79,790 | €79,790 | = | 0.0% |
| Current assets | 29/58 | €252,190 | €243,935 | -€8,255 | -3.3% |
| Amounts receivable within one year | 40/41 | €175,216 | €179,300 | +€4,083 | +2.3% |
| Trade receivables | 40 | €162,799 | €175,213 | +€12,414 | +7.6% |
| Other amounts receivable | 41 | €12,417 | €4,086 | -€8,331 | -67.1% |
| Cash at bank and in hand | 54/58 | €63,138 | €50,002 | -€13,136 | -20.8% |
| Deferred charges and accrued income | 490/1 | €13,836 | €14,633 | +€798 | +5.8% |
| Total equity and liabilities | 10/49 | €419,251 | €345,271 | -€73,980 | -17.6% |
| Equity | 10/15 | €129,673 | €162,842 | +€33,169 | +25.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,633 | €17,633 | = | 0.0% |
| Distributable reserves | 133 | €17,633 | €17,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,040 | €144,209 | +€33,169 | +29.9% |
| Amounts payable | 17/49 | €289,578 | €182,429 | -€107,149 | -37.0% |
| Amounts payable after more than one year | 17 | €28,405 | €30,337 | +€1,932 | +6.8% |
| Financial debts | 170/4 | €28,405 | €30,337 | +€1,932 | +6.8% |
| Amounts payable within one year | 42/48 | €237,909 | €142,972 | -€94,937 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €29,747 | €30,068 | +€322 | +1.1% |
| Financial debts | 43 | €780 | €393 | -€388 | -49.7% |
| Other loans | 439 | €780 | €393 | -€388 | -49.7% |
| Trade debts | 44 | €59,107 | €21,531 | -€37,575 | -63.6% |
| Suppliers | 440/4 | €59,107 | €21,531 | -€37,575 | -63.6% |
| Taxes, remuneration and social security | 45 | €98,797 | €69,699 | -€29,098 | -29.5% |
| Taxes | 450/3 | €58,861 | €48,383 | -€10,478 | -17.8% |
| Remuneration and social security | 454/9 | €39,936 | €21,316 | -€18,620 | -46.6% |
| Other amounts payable | 47/48 | €49,479 | €21,281 | -€28,198 | -57.0% |
| Accrued charges and deferred income | 492/3 | €23,263 | €9,120 | -€14,143 | -60.8% |
| Remuneration, social security and pensions | 62 | €929,927 | €765,111 | -€164,815 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,240 | €19,566 | +€326 | +1.7% |
| Other operating charges | 640/8 | €5,088 | €5,024 | -€65 | -1.3% |
| Non-recurring operating charges | 66A | €5,048 | €0 | -€5,048 | -100.0% |
| Gross operating margin | 9900 | €1,002,195 | €851,083 | -€151,112 | -15.1% |
| Operating profit (loss) | 9901 | €42,891 | €61,382 | +€18,491 | +43.1% |
| Financial income | 75/76B | €59 | €1,941 | +€1,882 | +3209.7% |
| Recurring financial income | 75 | €59 | €1,941 | +€1,882 | +3209.7% |
| Financial charges | 65/66B | €7,020 | €7,190 | +€171 | +2.4% |
| Recurring financial charges | 65 | €7,020 | €7,190 | +€171 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €35,930 | €56,132 | +€20,202 | +56.2% |
| Income taxes | 67/77 | €14,127 | €22,964 | +€8,837 | +62.6% |
| Profit (loss) for the period | 9904 | €21,803 | €33,169 | +€11,366 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,803 | €33,169 | +€11,366 | +52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.