Umndeni: 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.
Umndeni
Largest movements
- Cash +€15,217
up €15,217 (+98.7%), from €15,412 to €30,629
mainly Depreciation (+€10,571) and Net result for the year (+€3,872)
- Tangible fixed assets -€10,571
down €10,571 (-25.4%), from €41,575 to €31,005
- Receivables within one year -€2,274
down €2,274 (-28.4%), from €7,995 to €5,721
- Profit (loss) carried forward +€3,872
up €3,872 (+156.0%), from €2,482 to €6,355
- Tax, wage and social debts -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin +€2,633
up €2,633 (+19.8%), from €13,321 to €15,954
- Other operating charges -€1,422
down €1,422 (-58.9%), from €2,416 to €994
- Taxes -€1,069
down €1,069 (-63.4%), from €1,686 to €617
- Depreciation -€319
down €319 (-2.9%), from €10,890 to €10,571
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 | €64,982 | €67,355 | +€2,372 | +3.7% |
| Fixed assets | 21/28 | €41,575 | €31,005 | -€10,571 | -25.4% |
| Tangible fixed assets | 22/27 | €41,575 | €31,005 | -€10,571 | -25.4% |
| Furniture and vehicles | 24 | €41,575 | €31,005 | -€10,571 | -25.4% |
| Current assets | 29/58 | €23,407 | €36,350 | +€12,943 | +55.3% |
| Amounts receivable within one year | 40/41 | €7,995 | €5,721 | -€2,274 | -28.4% |
| Other amounts receivable | 41 | €7,995 | €5,721 | -€2,274 | -28.4% |
| Cash at bank and in hand | 54/58 | €15,412 | €30,629 | +€15,217 | +98.7% |
| Total equity and liabilities | 10/49 | €64,982 | €67,355 | +€2,372 | +3.7% |
| Equity | 10/15 | €63,482 | €67,355 | +€3,872 | +6.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,482 | €6,355 | +€3,872 | +156.0% |
| Amounts payable | 17/49 | €1,500 | €0 | -€1,500 | -100.0% |
| Amounts payable within one year | 42/48 | €1,500 | €0 | -€1,500 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,500 | - | -€1,500 | |
| Taxes | 450/3 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,890 | €10,571 | -€319 | -2.9% |
| Other operating charges | 640/8 | €2,416 | €994 | -€1,422 | -58.9% |
| Gross operating margin | 9900 | €13,321 | €15,954 | +€2,633 | +19.8% |
| Operating profit (loss) | 9901 | €16 | €4,390 | +€4,374 | +27717.5% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €25 | €41 | +€16 | +63.3% |
| Recurring financial charges | 65 | €25 | €41 | +€16 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | -€9 | €4,489 | +€4,499 | |
| Income taxes | 67/77 | €1,686 | €617 | -€1,069 | -63.4% |
| Profit (loss) for the period | 9904 | -€1,696 | €3,872 | +€5,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,696 | €3,872 | +€5,568 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.