Umugisha Consulting: 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.
Umugisha Consulting
Largest movements
- Receivables within one year -€245
no longer reported in 2025 (was €245)
- Cash -€28
down €28 (-96.8%), from €29 to €1
mainly Tax, wage and social debts (-€2,499) and Net result for the year (-€1,654)
- Other debts +€3,552
up €3,552 (+6,551%), from €54 to €3,606
- Tax, wage and social debts -€2,499
no longer reported in 2025 (was €2,499)
- Profit (loss) carried forward -€1,654
down €1,654 (-59.7%), from -€2,772 to -€4,426
- Short-term financial debts +€479
new in 2025: €479
- Trade debts -€151
down €151 (-38.5%), from €393 to €242
- Gross operating margin +€8,131
up €8,131 (+85.3%), from -€9,537 to -€1,406
- Financial charges -€110
down €110 (-37.6%), from €292 to €182
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 | €274 | €1 | -€273 | -99.7% |
| Current assets | 29/58 | €274 | €1 | -€273 | -99.7% |
| Amounts receivable within one year | 40/41 | €245 | - | -€245 | |
| Other amounts receivable | 41 | €245 | - | -€245 | |
| Cash at bank and in hand | 54/58 | €29 | €1 | -€28 | -96.8% |
| Total equity and liabilities | 10/49 | €274 | €1 | -€273 | -99.7% |
| Equity | 10/15 | -€2,672 | -€4,326 | -€1,654 | -61.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,772 | -€4,426 | -€1,654 | -59.7% |
| Amounts payable | 17/49 | €2,946 | €4,327 | +€1,380 | +46.9% |
| Amounts payable within one year | 42/48 | €2,946 | €4,327 | +€1,380 | +46.9% |
| Financial debts | 43 | - | €479 | +€479 | |
| Credit institutions | 430/8 | - | €479 | +€479 | |
| Trade debts | 44 | €393 | €242 | -€151 | -38.5% |
| Suppliers | 440/4 | €393 | €242 | -€151 | -38.5% |
| Taxes, remuneration and social security | 45 | €2,499 | - | -€2,499 | |
| Taxes | 450/3 | €2,499 | - | -€2,499 | |
| Other amounts payable | 47/48 | €54 | €3,606 | +€3,552 | +6,551% |
| Other operating charges | 640/8 | €28 | €66 | +€38 | +138% |
| Gross operating margin | 9900 | -€9,537 | -€1,406 | +€8,131 | +85.3% |
| Operating profit (loss) | 9901 | -€9,564 | -€1,471 | +€8,093 | +84.6% |
| Financial charges | 65/66B | €292 | €182 | -€110 | -37.6% |
| Recurring financial charges | 65 | €292 | €182 | -€110 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,856 | -€1,654 | +€8,203 | +83.2% |
| Profit (loss) for the period | 9904 | -€9,856 | -€1,654 | +€8,203 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,856 | -€1,654 | +€8,203 | +83.2% |
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 28 October 2026 via checked.be.