UMIDRA: 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.
UMIDRA
Largest movements
- Intangible fixed assets -€1,154
no longer reported in 2025 (was €1,154)
- Receivables within one year -€867
down €867 (-87.4%), from €991 to €124
of which Trade receivables: -€438
- Deferred charges and accrued income -€341
down €341 (-79.1%), from €430 to €90
- Cash +€94
up €94 (+70.1%), from €134 to €228
mainly Depreciation (+€1,154) and Receivables within one year (+€867)
- Profit (loss) carried forward -€1,627
down €1,627 (-30.1%), from -€5,413 to -€7,040
- Trade debts -€639
no longer reported in 2025 (was €639)
- Gross operating margin -€2,418
down €2,418, from €2,398 to -€20
- Depreciation -€1,654
down €1,654 (-58.9%), from €2,808 to €1,154
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 | €9,227 | €6,960 | -€2,267 | -24.6% |
| Fixed assets | 21/28 | €1,154 | - | -€1,154 | |
| Intangible fixed assets | 21 | €1,154 | - | -€1,154 | |
| Current assets | 29/58 | €8,073 | €6,960 | -€1,113 | -13.8% |
| Stocks and contracts in progress | 3 | €6,517 | €6,517 | = | 0.0% |
| Stocks | 30/36 | €6,517 | €6,517 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €991 | €124 | -€867 | -87.4% |
| Trade receivables | 40 | €479 | €41 | -€438 | -91.4% |
| Other amounts receivable | 41 | €512 | €83 | -€428 | -83.7% |
| Cash at bank and in hand | 54/58 | €134 | €228 | +€94 | +70.1% |
| Deferred charges and accrued income | 490/1 | €430 | €90 | -€341 | -79.1% |
| Total equity and liabilities | 10/49 | €9,227 | €6,960 | -€2,267 | -24.6% |
| Equity | 10/15 | €4,587 | €2,960 | -€1,627 | -35.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,413 | -€7,040 | -€1,627 | -30.1% |
| Amounts payable | 17/49 | €4,639 | €4,000 | -€639 | -13.8% |
| Amounts payable within one year | 42/48 | €4,639 | €4,000 | -€639 | -13.8% |
| Trade debts | 44 | €639 | - | -€639 | |
| Suppliers | 440/4 | €639 | - | -€639 | |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €1,154 | -€1,654 | -58.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,398 | -€20 | -€2,418 | |
| Operating profit (loss) | 9901 | -€797 | -€1,574 | -€776 | -97.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €61 | €54 | -€7 | -11.5% |
| Recurring financial charges | 65 | €61 | €54 | -€7 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€858 | -€1,627 | -€769 | -89.6% |
| Profit (loss) for the period | 9904 | -€858 | -€1,627 | -€769 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€858 | -€1,627 | -€769 | -89.6% |
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.