UMONS VENTURE: 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.
UMONS VENTURE
Largest movements
- Current investments -€120,000
down €120,000 (-100%), from €120,000 to €0
- Cash +€96,052
up €96,052 (+87.9%), from €109,325 to €205,377
mainly Current investments (+€120,000) and Net result for the year (+€4,913)
- Receivables within one year +€8,625
up €8,625 (+22.5%), from €38,390 to €47,015
of which Trade receivables: +€8,087
- Accrued charges and deferred income -€19,845
down €19,845 (-62.8%), from €31,585 to €11,741
- Profit (loss) carried forward +€4,913
up €4,913 (+0.5%), from -€938,294 to -€933,381
- Gross operating margin -€13,048
down €13,048 (-75.7%), from €17,233 to €4,185
- Financial income +€705
up €705 (+119%), from €592 to €1,297
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 | €334,191 | €318,642 | -€15,549 | -4.7% |
| Fixed assets | 21/28 | €66,250 | €66,250 | = | 0.0% |
| Financial fixed assets | 28 | €66,250 | €66,250 | = | 0.0% |
| Current assets | 29/58 | €267,941 | €252,392 | -€15,549 | -5.8% |
| Amounts receivable within one year | 40/41 | €38,390 | €47,015 | +€8,625 | +22.5% |
| Trade receivables | 40 | €16,216 | €24,303 | +€8,087 | +49.9% |
| Other amounts receivable | 41 | €22,174 | €22,712 | +€538 | +2.4% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100% |
| Cash at bank and in hand | 54/58 | €109,325 | €205,377 | +€96,052 | +87.9% |
| Deferred charges and accrued income | 490/1 | €226 | €0 | -€226 | -100% |
| Total equity and liabilities | 10/49 | €334,191 | €318,642 | -€15,549 | -4.7% |
| Equity | 10/15 | €301,706 | €306,619 | +€4,913 | +1.6% |
| Contributions | 10/11 | €1,240,000 | €1,240,000 | = | 0.0% |
| Capital | 10 | €1,240,000 | €1,240,000 | = | 0.0% |
| Issued capital | 100 | €1,240,000 | €1,240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€938,294 | -€933,381 | +€4,913 | +0.5% |
| Amounts payable | 17/49 | €32,485 | €12,024 | -€20,462 | -63.0% |
| Amounts payable within one year | 42/48 | €900 | €283 | -€617 | -68.6% |
| Trade debts | 44 | €900 | €283 | -€617 | -68.6% |
| Suppliers | 440/4 | €900 | €283 | -€617 | -68.6% |
| Accrued charges and deferred income | 492/3 | €31,585 | €11,741 | -€19,845 | -62.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,233 | €4,185 | -€13,048 | -75.7% |
| Operating profit (loss) | 9901 | €16,846 | €3,785 | -€13,061 | -77.5% |
| Financial income | 75/76B | €592 | €1,297 | +€705 | +119% |
| Recurring financial income | 75 | €592 | €1,297 | +€705 | +119% |
| Financial charges | 65/66B | €191 | €227 | +€36 | +19.0% |
| Recurring financial charges | 65 | €191 | €227 | +€36 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €17,247 | €4,855 | -€12,392 | -71.8% |
| Income taxes | 67/77 | €57 | -€57 | -€115 | |
| Profit (loss) for the period | 9904 | €17,190 | €4,913 | -€12,277 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,190 | €4,913 | -€12,277 | -71.4% |
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 23 October 2026 via checked.be.