UMINA: 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.
UMINA
Largest movements
- Tangible fixed assets +€79,756
up €79,756 (+591.2%), from €13,490 to €93,246
of which Furniture and vehicles: +€81,658
- Cash -€15,604
down €15,604 (-65.8%), from €23,714 to €8,110
mainly Investment in fixed assets (net) (-€82,618) and Net result for the year (-€14,133)
- Receivables within one year +€11,171
up €11,171 (+399.8%), from €2,794 to €13,965
- Trade debts +€82,748
up €82,748 (+2378.5%), from €3,479 to €86,227
- Profit (loss) carried forward -€14,133
down €14,133 (-1740.5%), from -€812 to -€14,945
- Other debts +€8,051
up €8,051 (+202.8%), from €3,970 to €12,021
- Debts after one year -€4,111
down €4,111 (-30.2%), from €13,612 to €9,501
- Tax, wage and social debts +€2,147
up €2,147 (+39.2%), from €5,480 to €7,627
of which Remuneration and social security: +€1,619
- Gross operating margin -€37,156
down €37,156 (-97.9%), from €37,965 to €809
- Staff costs -€12,431
down €12,431 (-54.6%), from €22,766 to €10,335
- Depreciation +€1,142
up €1,142 (+66.4%), from €1,720 to €2,862
- Other operating charges -€882
down €882 (-67.5%), from €1,306 to €424
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 | €42,076 | €116,942 | +€74,866 | +177.9% |
| Fixed assets | 21/28 | €13,740 | €93,496 | +€79,756 | +580.5% |
| Tangible fixed assets | 22/27 | €13,490 | €93,246 | +€79,756 | +591.2% |
| Plant, machinery and equipment | 23 | €12,446 | €10,544 | -€1,902 | -15.3% |
| Furniture and vehicles | 24 | €1,044 | €82,702 | +€81,658 | +7821.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €28,336 | €23,446 | -€4,890 | -17.3% |
| Stocks and contracts in progress | 3 | €1,354 | €1,371 | +€17 | +1.3% |
| Stocks | 30/36 | €1,354 | €1,371 | +€17 | +1.3% |
| Amounts receivable within one year | 40/41 | €2,794 | €13,965 | +€11,171 | +399.8% |
| Trade receivables | 40 | €2,794 | €13,965 | +€11,171 | +399.8% |
| Cash at bank and in hand | 54/58 | €23,714 | €8,110 | -€15,604 | -65.8% |
| Deferred charges and accrued income | 490/1 | €474 | - | -€474 | |
| Total equity and liabilities | 10/49 | €42,076 | €116,942 | +€74,866 | +177.9% |
| Equity | 10/15 | €11,588 | -€2,545 | -€14,133 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€812 | -€14,945 | -€14,133 | -1740.5% |
| Amounts payable | 17/49 | €30,488 | €119,487 | +€88,999 | +291.9% |
| Amounts payable after more than one year | 17 | €13,612 | €9,501 | -€4,111 | -30.2% |
| Financial debts | 170/4 | €13,612 | €9,501 | -€4,111 | -30.2% |
| Amounts payable within one year | 42/48 | €16,876 | €109,986 | +€93,110 | +551.7% |
| Current portion of amounts payable after more than one year | 42 | €3,947 | €4,111 | +€164 | +4.2% |
| Trade debts | 44 | €3,479 | €86,227 | +€82,748 | +2378.5% |
| Suppliers | 440/4 | €3,479 | €86,227 | +€82,748 | +2378.5% |
| Taxes, remuneration and social security | 45 | €5,480 | €7,627 | +€2,147 | +39.2% |
| Taxes | 450/3 | €1,519 | €2,047 | +€528 | +34.8% |
| Remuneration and social security | 454/9 | €3,961 | €5,580 | +€1,619 | +40.9% |
| Other amounts payable | 47/48 | €3,970 | €12,021 | +€8,051 | +202.8% |
| Remuneration, social security and pensions | 62 | €22,766 | €10,335 | -€12,431 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €2,862 | +€1,142 | +66.4% |
| Other operating charges | 640/8 | €1,306 | €424 | -€882 | -67.5% |
| Gross operating margin | 9900 | €37,965 | €809 | -€37,156 | -97.9% |
| Operating profit (loss) | 9901 | €12,173 | -€12,812 | -€24,985 | |
| Financial charges | 65/66B | €1,604 | €1,321 | -€283 | -17.6% |
| Recurring financial charges | 65 | €1,604 | €1,321 | -€283 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €10,569 | -€14,133 | -€24,702 | |
| Income taxes | 67/77 | €272 | - | -€272 | |
| Profit (loss) for the period | 9904 | €10,297 | -€14,133 | -€24,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,297 | -€14,133 | -€24,430 |
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 10 October 2026 via checked.be.