UMIBE: 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.
UMIBE
Largest movements
- Receivables within one year +€10,940
up €10,940 (+100.2%), from €10,921 to €21,861
of which Trade receivables: +€8,924
- Tangible fixed assets -€4,450
down €4,450 (-65.1%), from €6,832 to €2,381
of which Furniture and vehicles: -€4,357
- Deferred charges and accrued income +€3,478
up €3,478 (+3169.3%), from €110 to €3,588
- Cash -€1,832
down €1,832 (-12.1%), from €15,117 to €13,285
mainly Receivables within one year (-€10,940) and Deferred charges and accrued income (-€3,478)
- Profit (loss) carried forward +€5,762
up €5,762 (+24.5%), from €23,531 to €29,293
- Tax, wage and social debts +€4,687
up €4,687 (+188.6%), from €2,485 to €7,172
- Trade debts -€1,162
down €1,162 (-41.3%), from €2,812 to €1,650
- Other debts -€1,151
no longer reported in 2025 (was €1,151)
- Gross operating margin -€28,279
down €28,279 (-69.8%), from €40,503 to €12,225
- Taxes -€5,693
down €5,693 (-75.3%), from €7,560 to €1,867
- Depreciation -€4,220
down €4,220 (-48.7%), from €8,671 to €4,450
- Other operating charges -€637
down €637 (-87.7%), from €726 to €89
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 | €32,979 | €41,115 | +€8,136 | +24.7% |
| Fixed assets | 21/28 | €6,832 | €2,381 | -€4,450 | -65.1% |
| Tangible fixed assets | 22/27 | €6,832 | €2,381 | -€4,450 | -65.1% |
| Plant, machinery and equipment | 23 | €194 | €100 | -€93 | -48.2% |
| Furniture and vehicles | 24 | €6,638 | €2,281 | -€4,357 | -65.6% |
| Current assets | 29/58 | €26,148 | €38,734 | +€12,586 | +48.1% |
| Amounts receivable within one year | 40/41 | €10,921 | €21,861 | +€10,940 | +100.2% |
| Trade receivables | 40 | €10,460 | €19,384 | +€8,924 | +85.3% |
| Other amounts receivable | 41 | €461 | €2,477 | +€2,016 | +437.4% |
| Cash at bank and in hand | 54/58 | €15,117 | €13,285 | -€1,832 | -12.1% |
| Deferred charges and accrued income | 490/1 | €110 | €3,588 | +€3,478 | +3169.3% |
| Total equity and liabilities | 10/49 | €32,979 | €41,115 | +€8,136 | +24.7% |
| Equity | 10/15 | €26,531 | €32,293 | +€5,762 | +21.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,531 | €29,293 | +€5,762 | +24.5% |
| Amounts payable | 17/49 | €6,448 | €8,822 | +€2,374 | +36.8% |
| Amounts payable within one year | 42/48 | €6,448 | €8,822 | +€2,374 | +36.8% |
| Trade debts | 44 | €2,812 | €1,650 | -€1,162 | -41.3% |
| Suppliers | 440/4 | €2,812 | €1,650 | -€1,162 | -41.3% |
| Taxes, remuneration and social security | 45 | €2,485 | €7,172 | +€4,687 | +188.6% |
| Taxes | 450/3 | €2,485 | €7,172 | +€4,687 | +188.6% |
| Other amounts payable | 47/48 | €1,151 | - | -€1,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,671 | €4,450 | -€4,220 | -48.7% |
| Other operating charges | 640/8 | €726 | €89 | -€637 | -87.7% |
| Gross operating margin | 9900 | €40,503 | €12,225 | -€28,279 | -69.8% |
| Operating profit (loss) | 9901 | €31,106 | €7,685 | -€23,421 | -75.3% |
| Financial income | 75/76B | €68 | €77 | +€9 | +13.6% |
| Recurring financial income | 75 | €68 | €77 | +€9 | +13.6% |
| Financial charges | 65/66B | €84 | €134 | +€50 | +60.0% |
| Recurring financial charges | 65 | €84 | €134 | +€50 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €31,091 | €7,629 | -€23,462 | -75.5% |
| Income taxes | 67/77 | €7,560 | €1,867 | -€5,693 | -75.3% |
| Profit (loss) for the period | 9904 | €23,531 | €5,762 | -€17,769 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,531 | €5,762 | -€17,769 | -75.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.