UMS-CONCEPTS: 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.
UMS-CONCEPTS
Largest movements
- Cash +€7,444
new in 2025: €7,444
mainly Net result for the year (+€8,542) and Deferred charges and accrued income (+€5,860)
- Deferred charges and accrued income -€5,860
no longer reported in 2025 (was €5,860)
- Receivables within one year -€1,116
down €1,116 (-31.9%), from €3,505 to €2,389
- Tangible fixed assets -€321
down €321 (-13.2%), from €2,424 to €2,103
- Other debts -€9,427
down €9,427 (-41.2%), from €22,906 to €13,480
- Profit (loss) carried forward +€8,542
up €8,542 (+27.2%), from -€31,417 to -€22,876
- Tax, wage and social debts +€934
up €934 (+89.7%), from €1,042 to €1,976
- Gross operating margin +€2,427
up €2,427 (+29.0%), from €8,358 to €10,785
- Other operating charges -€346
down €346 (-33.5%), from €1,033 to €687
- Financial income +€283
up €283 (+3076.5%), from €9 to €292
- Taxes -€237
down €237 (-26.7%), from €887 to €650
- Depreciation -€117
down €117 (-9.9%), from €1,175 to €1,058
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 | €11,789 | €11,936 | +€147 | +1.2% |
| Fixed assets | 21/28 | €2,424 | €2,103 | -€321 | -13.2% |
| Tangible fixed assets | 22/27 | €2,424 | €2,103 | -€321 | -13.2% |
| Plant, machinery and equipment | 23 | €2,424 | €2,103 | -€321 | -13.2% |
| Current assets | 29/58 | €9,365 | €9,833 | +€468 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,505 | €2,389 | -€1,116 | -31.9% |
| Trade receivables | 40 | €3,505 | €2,389 | -€1,116 | -31.9% |
| Cash at bank and in hand | 54/58 | - | €7,444 | +€7,444 | |
| Deferred charges and accrued income | 490/1 | €5,860 | - | -€5,860 | |
| Total equity and liabilities | 10/49 | €11,789 | €11,936 | +€147 | +1.2% |
| Equity | 10/15 | -€12,191 | -€3,650 | +€8,542 | +70.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Capital | 10 | €12,600 | €12,600 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €5,992 | €5,992 | = | 0.0% |
| Reserves | 13 | €6,626 | €6,626 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,260 | €1,260 | = | 0.0% |
| Legal reserve | 130 | €1,260 | €1,260 | = | 0.0% |
| Distributable reserves | 133 | €5,366 | €5,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,417 | -€22,876 | +€8,542 | +27.2% |
| Amounts payable | 17/49 | €23,981 | €15,586 | -€8,395 | -35.0% |
| Amounts payable within one year | 42/48 | €23,981 | €15,586 | -€8,395 | -35.0% |
| Trade debts | 44 | €33 | €130 | +€98 | +298.2% |
| Suppliers | 440/4 | €33 | €130 | +€98 | +298.2% |
| Taxes, remuneration and social security | 45 | €1,042 | €1,976 | +€934 | +89.7% |
| Taxes | 450/3 | €1,042 | €1,976 | +€934 | +89.7% |
| Other amounts payable | 47/48 | €22,906 | €13,480 | -€9,427 | -41.2% |
| Non-recurring operating income | 76A | - | €14,931 | +€14,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €1,058 | -€117 | -9.9% |
| Other operating charges | 640/8 | €1,033 | €687 | -€346 | -33.5% |
| Gross operating margin | 9900 | €8,358 | €10,785 | +€2,427 | +29.0% |
| Operating profit (loss) | 9901 | €6,150 | €9,040 | +€2,890 | +47.0% |
| Financial income | 75/76B | €9 | €292 | +€283 | +3076.5% |
| Recurring financial income | 75 | €9 | €292 | +€283 | +3076.5% |
| Financial charges | 65/66B | €142 | €140 | -€2 | -1.1% |
| Recurring financial charges | 65 | €142 | €140 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €6,018 | €9,192 | +€3,174 | +52.7% |
| Income taxes | 67/77 | €887 | €650 | -€237 | -26.7% |
| Profit (loss) for the period | 9904 | €5,131 | €8,542 | +€3,411 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,131 | €8,542 | +€3,411 | +66.5% |
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 3 October 2026 via checked.be.