UMI: 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.
UMI
Largest movements
- Stocks and contracts -€170,000
down €170,000 (-53.1%), from €320,000 to €150,000
- Cash +€115,153
up €115,153 (+732988.9%), from €16 to €115,168
mainly Stocks and contracts (+€170,000) and Net result for the year (+€77,838)
- Other debts -€148,799
down €148,799 (-42.3%), from €351,658 to €202,860
- Profit (loss) carried forward +€77,838
up €77,838, from -€42,027 to €35,811
- Tax, wage and social debts +€17,219
new in 2024: €17,219
- Gross operating margin +€99,642
up €99,642, from -€7,681 to €91,961
- Taxes +€13,469
new in 2024: €13,469
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,016 | €265,889 | -€54,126 | -16.9% |
| Current assets | 29/58 | €320,016 | €265,889 | -€54,126 | -16.9% |
| Stocks and contracts in progress | 3 | €320,000 | €150,000 | -€170,000 | -53.1% |
| Stocks | 30/36 | €320,000 | €150,000 | -€170,000 | -53.1% |
| Amounts receivable within one year | 40/41 | - | €721 | +€721 | |
| Other amounts receivable | 41 | - | €721 | +€721 | |
| Cash at bank and in hand | 54/58 | €16 | €115,168 | +€115,153 | +732988.9% |
| Total equity and liabilities | 10/49 | €320,016 | €265,889 | -€54,126 | -16.9% |
| Equity | 10/15 | -€32,027 | €45,811 | +€77,838 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,027 | €35,811 | +€77,838 | |
| Amounts payable | 17/49 | €352,043 | €220,079 | -€131,964 | -37.5% |
| Amounts payable within one year | 42/48 | €352,043 | €220,079 | -€131,964 | -37.5% |
| Trade debts | 44 | €384 | - | -€384 | |
| Suppliers | 440/4 | €384 | - | -€384 | |
| Taxes, remuneration and social security | 45 | - | €17,219 | +€17,219 | |
| Taxes | 450/3 | - | €17,219 | +€17,219 | |
| Other amounts payable | 47/48 | €351,658 | €202,860 | -€148,799 | -42.3% |
| Other operating charges | 640/8 | €244 | €535 | +€292 | +119.8% |
| Gross operating margin | 9900 | -€7,681 | €91,961 | +€99,642 | |
| Operating profit (loss) | 9901 | -€7,925 | €91,426 | +€99,350 | |
| Financial charges | 65/66B | €79 | €119 | +€41 | +51.8% |
| Recurring financial charges | 65 | €79 | €119 | +€41 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,003 | €91,307 | +€99,310 | |
| Income taxes | 67/77 | - | €13,469 | +€13,469 | |
| Profit (loss) for the period | 9904 | -€8,003 | €77,838 | +€85,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,003 | €77,838 | +€85,841 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.