UMIFIJY: 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.
UMIFIJY
Largest movements
- Tangible fixed assets -€86,471
down €86,471 (-4.5%), from €1.9m to €1.8m
of which Land and buildings: -€86,031
- Debts after one year -€109,373
down €109,373 (-5.6%), from €1.9m to €1.8m
- Financial income +€5,819
up €5,819 (+187%), from €3,119 to €8,938
- Gross operating margin +€5,733
up €5,733 (+5.9%), from €96,526 to €102,259
- Financial charges +€2,952
up €2,952 (+34.8%), from €8,484 to €11,436
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.
Derived cash bridge
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 | €1,985,336 | €1,893,135 | -€92,202 | -4.6% |
| Fixed assets | 21/28 | €1,929,544 | €1,843,074 | -€86,471 | -4.5% |
| Tangible fixed assets | 22/27 | €1,929,544 | €1,843,074 | -€86,471 | -4.5% |
| Land and buildings | 22 | €1,921,624 | €1,835,594 | -€86,031 | -4.5% |
| Plant, machinery and equipment | 23 | €7,920 | €7,480 | -€440 | -5.6% |
| Current assets | 29/58 | €55,792 | €50,061 | -€5,731 | -10.3% |
| Amounts receivable within one year | 40/41 | €31,723 | €41,527 | +€9,804 | +30.9% |
| Trade receivables | 40 | - | €7,993 | +€7,993 | |
| Other amounts receivable | 41 | €31,723 | €33,534 | +€1,811 | +5.7% |
| Cash at bank and in hand | 54/58 | €24,069 | €8,534 | -€15,535 | -64.5% |
| Total equity and liabilities | 10/49 | €1,985,336 | €1,893,135 | -€92,202 | -4.6% |
| Equity | 10/15 | €36,811 | €45,974 | +€9,163 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,184 | €4,298 | +€11,482 | |
| Investment grants | 15 | €37,795 | €35,476 | -€2,319 | -6.1% |
| Amounts payable | 17/49 | €1,948,526 | €1,847,160 | -€101,365 | -5.2% |
| Amounts payable after more than one year | 17 | €1,942,120 | €1,832,746 | -€109,373 | -5.6% |
| Financial debts | 170/4 | €1,942,120 | €1,832,746 | -€109,373 | -5.6% |
| Amounts payable within one year | 42/48 | €6,406 | €14,414 | +€8,008 | +125% |
| Trade debts | 44 | €6,269 | €6,092 | -€177 | -2.8% |
| Suppliers | 440/4 | €6,269 | €6,092 | -€177 | -2.8% |
| Other amounts payable | 47/48 | €137 | €8,322 | +€8,186 | +5,981% |
| Remuneration, social security and pensions | 62 | €960 | €968 | +€7 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,311 | €87,311 | +€0 | 0.0% |
| Gross operating margin | 9900 | €96,526 | €102,259 | +€5,733 | +5.9% |
| Operating profit (loss) | 9901 | €8,255 | €13,981 | +€5,725 | +69.4% |
| Financial income | 75/76B | €3,119 | €8,938 | +€5,819 | +187% |
| Recurring financial income | 75 | €3,119 | €8,938 | +€5,819 | +187% |
| Financial charges | 65/66B | €8,484 | €11,436 | +€2,952 | +34.8% |
| Recurring financial charges | 65 | €8,484 | €11,436 | +€2,952 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €2,890 | €11,482 | +€8,592 | +297% |
| Profit (loss) for the period | 9904 | €2,890 | €11,482 | +€8,592 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €2,890 | €11,482 | +€8,592 | +297% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.