UMINO: 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.
UMINO
Largest movements
- Cash +€16,359
up €16,359 (+229%), from €7,138 to €23,497
mainly Depreciation (+€17,589) and Net result for the year (+€8,269)
- Tangible fixed assets -€10,543
down €10,543 (-8.3%), from €127,499 to €116,956
of which Furniture and vehicles: -€10,052
- Deferred charges and accrued income +€4,230
up €4,230 (+331%), from €1,280 to €5,510
- Receivables within one year -€2,855
down €2,855 (-60.2%), from €4,743 to €1,888
of which Other amounts receivable: -€2,822
- Reserves +€8,269
up €8,269 (+16.4%), from €50,517 to €58,786
of which Distributable reserves: +€8,269
- Debts after one year -€4,747
down €4,747 (-8.4%), from €56,307 to €51,560
- Trade debts +€1,866
up €1,866 (+119%), from €1,564 to €3,430
- Gross operating margin +€13,995
up €13,995 (+63.3%), from €22,098 to €36,093
- Taxes +€3,697
up €3,697 (+223%), from €1,659 to €5,356
- Other operating charges -€921
down €921 (-21.2%), from €4,349 to €3,428
- Depreciation +€641
up €641 (+3.8%), from €16,948 to €17,589
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.
Derived cash bridge
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 | €142,700 | €148,979 | +€6,279 | +4.4% |
| Fixed assets | 21/28 | €128,591 | €117,588 | -€11,003 | -8.6% |
| Intangible fixed assets | 21 | €1,092 | €632 | -€460 | -42.1% |
| Tangible fixed assets | 22/27 | €127,499 | €116,956 | -€10,543 | -8.3% |
| Land and buildings | 22 | €86,331 | €84,357 | -€1,975 | -2.3% |
| Plant, machinery and equipment | 23 | €13,615 | €15,099 | +€1,484 | +10.9% |
| Furniture and vehicles | 24 | €27,553 | €17,501 | -€10,052 | -36.5% |
| Current assets | 29/58 | €14,109 | €31,391 | +€17,282 | +122% |
| Stocks and contracts in progress | 3 | €949 | €496 | -€452 | -47.7% |
| Stocks | 30/36 | €949 | €496 | -€452 | -47.7% |
| Amounts receivable within one year | 40/41 | €4,743 | €1,888 | -€2,855 | -60.2% |
| Trade receivables | 40 | €103 | €71 | -€33 | -31.7% |
| Other amounts receivable | 41 | €4,639 | €1,817 | -€2,822 | -60.8% |
| Cash at bank and in hand | 54/58 | €7,138 | €23,497 | +€16,359 | +229% |
| Deferred charges and accrued income | 490/1 | €1,280 | €5,510 | +€4,230 | +331% |
| Total equity and liabilities | 10/49 | €142,700 | €148,979 | +€6,279 | +4.4% |
| Equity | 10/15 | €65,402 | €73,670 | +€8,269 | +12.6% |
| Contributions | 10/11 | €17,400 | €17,400 | = | 0.0% |
| Reserves | 13 | €50,517 | €58,786 | +€8,269 | +16.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,657 | €56,926 | +€8,269 | +17.0% |
| Profit (loss) carried forward | 14 | -€2,515 | -€2,515 | = | 0.0% |
| Amounts payable | 17/49 | €77,298 | €75,308 | -€1,990 | -2.6% |
| Amounts payable after more than one year | 17 | €56,307 | €51,560 | -€4,747 | -8.4% |
| Financial debts | 170/4 | €56,307 | €51,560 | -€4,747 | -8.4% |
| Amounts payable within one year | 42/48 | €20,991 | €23,748 | +€2,757 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €4,638 | €4,747 | +€109 | +2.4% |
| Trade debts | 44 | €1,564 | €3,430 | +€1,866 | +119% |
| Suppliers | 440/4 | €1,564 | €3,430 | +€1,866 | +119% |
| Taxes, remuneration and social security | 45 | €2,999 | €3,022 | +€23 | +0.8% |
| Taxes | 450/3 | €622 | €3,022 | +€2,400 | +386% |
| Remuneration and social security | 454/9 | €2,377 | - | -€2,377 | |
| Other amounts payable | 47/48 | €11,791 | €12,549 | +€759 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,948 | €17,589 | +€641 | +3.8% |
| Other operating charges | 640/8 | €4,349 | €3,428 | -€921 | -21.2% |
| Gross operating margin | 9900 | €22,098 | €36,093 | +€13,995 | +63.3% |
| Operating profit (loss) | 9901 | €801 | €15,076 | +€14,275 | +1,783% |
| Financial charges | 65/66B | €1,657 | €1,452 | -€206 | -12.4% |
| Recurring financial charges | 65 | €1,657 | €1,452 | -€206 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€856 | €13,624 | +€14,481 | |
| Income taxes | 67/77 | €1,659 | €5,356 | +€3,697 | +223% |
| Profit (loss) for the period | 9904 | -€2,515 | €8,269 | +€10,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,515 | €8,269 | +€10,784 |
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 14 October 2026 via checked.be.