UMOR: 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.
UMOR
Largest movements
- Receivables within one year -€8,366
down €8,366 (-33.1%), from €25,303 to €16,937
of which Other amounts receivable: -€5,032
- Deferred charges and accrued income -€2,661
down €2,661 (-41.0%), from €6,496 to €3,835
- Cash -€493
down €493 (-4.1%), from €12,089 to €11,596
mainly Trade debts (-€14,438) and Other debts (-€5,174)
- Trade debts -€14,438
down €14,438 (-56.6%), from €25,502 to €11,063
- Other debts -€5,174
down €5,174 (-100.0%), from €5,174 to €0
- Profit (loss) carried forward +€5,034
up €5,034 (+435.6%), from €1,156 to €6,190
- Tax, wage and social debts +€3,058
up €3,058 (+148.7%), from €2,056 to €5,114
of which Taxes: +€1,683
- Gross operating margin +€17,358
up €17,358 (+59.2%), from €29,343 to €46,700
- Staff costs +€14,290
up €14,290 (+60.0%), from €23,797 to €38,087
- Other operating charges -€2,266
down €2,266 (-56.2%), from €4,031 to €1,765
- Taxes +€1,416
up €1,416 (+427.7%), from €331 to €1,747
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 | €43,888 | €32,368 | -€11,520 | -26.2% |
| Current assets | 29/58 | €43,888 | €32,368 | -€11,520 | -26.2% |
| Amounts receivable within one year | 40/41 | €25,303 | €16,937 | -€8,366 | -33.1% |
| Trade receivables | 40 | €4,129 | €795 | -€3,334 | -80.7% |
| Other amounts receivable | 41 | €21,174 | €16,142 | -€5,032 | -23.8% |
| Cash at bank and in hand | 54/58 | €12,089 | €11,596 | -€493 | -4.1% |
| Deferred charges and accrued income | 490/1 | €6,496 | €3,835 | -€2,661 | -41.0% |
| Total equity and liabilities | 10/49 | €43,888 | €32,368 | -€11,520 | -26.2% |
| Equity | 10/15 | €11,156 | €16,190 | +€5,034 | +45.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,156 | €6,190 | +€5,034 | +435.6% |
| Amounts payable | 17/49 | €32,732 | €16,178 | -€16,554 | -50.6% |
| Amounts payable within one year | 42/48 | €32,732 | €16,178 | -€16,554 | -50.6% |
| Trade debts | 44 | €25,502 | €11,063 | -€14,438 | -56.6% |
| Suppliers | 440/4 | €25,502 | €11,063 | -€14,438 | -56.6% |
| Taxes, remuneration and social security | 45 | €2,056 | €5,114 | +€3,058 | +148.7% |
| Taxes | 450/3 | €433 | €2,116 | +€1,683 | +388.6% |
| Remuneration and social security | 454/9 | €1,623 | €2,998 | +€1,375 | +84.7% |
| Other amounts payable | 47/48 | €5,174 | €0 | -€5,174 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,797 | €38,087 | +€14,290 | +60.0% |
| Other operating charges | 640/8 | €4,031 | €1,765 | -€2,266 | -56.2% |
| Gross operating margin | 9900 | €29,343 | €46,700 | +€17,358 | +59.2% |
| Operating profit (loss) | 9901 | €1,514 | €6,848 | +€5,334 | +352.2% |
| Financial income | 75/76B | €1 | €28 | +€27 | +2346.5% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +2346.5% |
| Financial charges | 65/66B | €29 | €94 | +€66 | +230.7% |
| Recurring financial charges | 65 | €29 | €94 | +€66 | +230.7% |
| Profit (loss) for the period before taxes | 9903 | €1,487 | €6,782 | +€5,295 | +356.1% |
| Income taxes | 67/77 | €331 | €1,747 | +€1,416 | +427.7% |
| Profit (loss) for the period | 9904 | €1,156 | €5,034 | +€3,878 | +335.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,156 | €5,034 | +€3,878 | +335.6% |
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 11 October 2026 via checked.be.