Umondi: what changed
Two fiscal 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.
Umondi
Largest movements
- Cash +€6,106
up €6,106 (+34.9%), from €17,507 to €23,613
mainly Net result for the year (+€26,104) and Depreciation (+€25,548)
- Tangible fixed assets -€5,087
down €5,087 (-5.0%), from €101,626 to €96,538
of which Furniture and vehicles: -€17,045
- Deferred charges and accrued income -€3,629
down €3,629 (-48.9%), from €7,419 to €3,790
- Receivables within one year -€2,473
down €2,473 (-11.4%), from €21,615 to €19,142
of which Trade receivables: -€2,119
- Debts after one year -€30,000
down €30,000 (-0.7%), from €4.5m to €4.5m
- Profit (loss) carried forward +€26,104
up €26,104 (+0.5%), from -€5.2m to -€5.2m
- Other debts -€25,890
down €25,890 (-41.0%), from €63,199 to €37,309
- Trade debts +€20,553
up €20,553 (+429.4%), from €4,786 to €25,339
- Tax, wage and social debts +€4,149
up €4,149 (+26.3%), from €15,755 to €19,905
of which Taxes: +€3,666
- Gross operating margin +€23,542
up €23,542 (+13.5%), from €173,870 to €197,412
- Taxes +€5,277
up €5,277 (+93.5%), from €5,646 to €10,923
- Other operating charges -€3,485
down €3,485 (-62.1%), from €5,608 to €2,123
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 | €148,167 | €143,084 | -€5,083 | -3.4% |
| Fixed assets | 21/28 | €101,626 | €96,538 | -€5,087 | -5.0% |
| Tangible fixed assets | 22/27 | €101,626 | €96,538 | -€5,087 | -5.0% |
| Land and buildings | 22 | €348 | €174 | -€174 | -50.0% |
| Plant, machinery and equipment | 23 | €7,774 | €25,006 | +€17,232 | +221.7% |
| Furniture and vehicles | 24 | €36,519 | €19,474 | -€17,045 | -46.7% |
| Other tangible fixed assets | 26 | €56,985 | €51,885 | -€5,100 | -8.9% |
| Current assets | 29/58 | €46,541 | €46,545 | +€5 | 0.0% |
| Amounts receivable within one year | 40/41 | €21,615 | €19,142 | -€2,473 | -11.4% |
| Trade receivables | 40 | €21,261 | €19,142 | -€2,119 | -10.0% |
| Other amounts receivable | 41 | €354 | €0 | -€354 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,507 | €23,613 | +€6,106 | +34.9% |
| Deferred charges and accrued income | 490/1 | €7,419 | €3,790 | -€3,629 | -48.9% |
| Total equity and liabilities | 10/49 | €148,167 | €143,084 | -€5,083 | -3.4% |
| Equity | 10/15 | -€4,455,574 | -€4,429,470 | +€26,104 | +0.6% |
| Contributions | 10/11 | €718,600 | €718,600 | = | 0.0% |
| Capital | 10 | €718,600 | €718,600 | = | 0.0% |
| Issued capital | 100 | €718,600 | €718,600 | = | 0.0% |
| Reserves | 13 | €40,289 | €40,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,429 | €38,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,214,462 | -€5,188,358 | +€26,104 | +0.5% |
| Amounts payable | 17/49 | €4,603,740 | €4,572,553 | -€31,187 | -0.7% |
| Amounts payable after more than one year | 17 | €4,520,000 | €4,490,000 | -€30,000 | -0.7% |
| Financial debts | 170/4 | €4,520,000 | €4,490,000 | -€30,000 | -0.7% |
| Amounts payable within one year | 42/48 | €83,740 | €82,553 | -€1,187 | -1.4% |
| Financial debts | 43 | €0 | €1 | +€1 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €1 | +€1 | |
| Trade debts | 44 | €4,786 | €25,339 | +€20,553 | +429.4% |
| Suppliers | 440/4 | €4,786 | €25,339 | +€20,553 | +429.4% |
| Taxes, remuneration and social security | 45 | €15,755 | €19,905 | +€4,149 | +26.3% |
| Taxes | 450/3 | €1,092 | €4,757 | +€3,666 | +335.8% |
| Remuneration and social security | 454/9 | €14,664 | €15,147 | +€484 | +3.3% |
| Other amounts payable | 47/48 | €63,199 | €37,309 | -€25,890 | -41.0% |
| Remuneration, social security and pensions | 62 | €132,782 | €132,286 | -€496 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,231 | €25,548 | -€683 | -2.6% |
| Other operating charges | 640/8 | €5,608 | €2,123 | -€3,485 | -62.1% |
| Gross operating margin | 9900 | €173,870 | €197,412 | +€23,542 | +13.5% |
| Operating profit (loss) | 9901 | €9,248 | €37,454 | +€28,206 | +305.0% |
| Financial income | 75/76B | €11 | €39 | +€29 | +275.3% |
| Recurring financial income | 75 | €11 | €39 | +€29 | +275.3% |
| Financial charges | 65/66B | €538 | €467 | -€71 | -13.2% |
| Recurring financial charges | 65 | €538 | €467 | -€71 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €8,721 | €37,027 | +€28,306 | +324.6% |
| Income taxes | 67/77 | €5,646 | €10,923 | +€5,277 | +93.5% |
| Profit (loss) for the period | 9904 | €3,075 | €26,104 | +€23,029 | +748.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,075 | €26,104 | +€23,029 | +748.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.