UMIYO: 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.
UMIYO
Largest movements
- Receivables within one year -€4,519
down €4,519 (-60.4%), from €7,481 to €2,962
- Cash -€1,133
down €1,133 (-77.6%), from €1,461 to €328
mainly Net result for the year (-€3,346) and Tax, wage and social debts (-€1,562)
- Profit (loss) carried forward -€3,346
down €3,346, from €1,073 to -€2,272
- Tax, wage and social debts -€1,562
down €1,562 (-99.2%), from €1,574 to €12
- Trade debts -€1,306
no longer reported in 2025 (was €1,306)
- Other debts +€562
up €562 (+14.1%), from €3,988 to €4,550
- Gross operating margin -€4,022
down €4,022, from €1,517 to -€2,505
- Other operating charges +€753
up €753 (+1,507%), from €50 to €803
- Taxes -€394
no longer reported in 2025 (was €394)
- Financial charges +€37
new in 2025: €37
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 | €8,942 | €3,290 | -€5,652 | -63.2% |
| Current assets | 29/58 | €8,942 | €3,290 | -€5,652 | -63.2% |
| Amounts receivable within one year | 40/41 | €7,481 | €2,962 | -€4,519 | -60.4% |
| Trade receivables | 40 | €7,481 | €2,962 | -€4,519 | -60.4% |
| Cash at bank and in hand | 54/58 | €1,461 | €328 | -€1,133 | -77.6% |
| Total equity and liabilities | 10/49 | €8,942 | €3,290 | -€5,652 | -63.2% |
| Equity | 10/15 | €2,073 | -€1,272 | -€3,346 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,073 | -€2,272 | -€3,346 | |
| Amounts payable | 17/49 | €6,868 | €4,562 | -€2,306 | -33.6% |
| Amounts payable within one year | 42/48 | €6,868 | €4,562 | -€2,306 | -33.6% |
| Trade debts | 44 | €1,306 | - | -€1,306 | |
| Suppliers | 440/4 | €1,306 | - | -€1,306 | |
| Taxes, remuneration and social security | 45 | €1,574 | €12 | -€1,562 | -99.2% |
| Taxes | 450/3 | €1,574 | €12 | -€1,562 | -99.2% |
| Other amounts payable | 47/48 | €3,988 | €4,550 | +€562 | +14.1% |
| Other operating charges | 640/8 | €50 | €803 | +€753 | +1,507% |
| Gross operating margin | 9900 | €1,517 | -€2,505 | -€4,022 | |
| Operating profit (loss) | 9901 | €1,467 | -€3,309 | -€4,776 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | €1,467 | -€3,346 | -€4,813 | |
| Income taxes | 67/77 | €394 | - | -€394 | |
| Profit (loss) for the period | 9904 | €1,073 | -€3,346 | -€4,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,073 | -€3,346 | -€4,419 |
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 17 October 2026 via checked.be.