UMUMENTUM: 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.
UMUMENTUM
Largest movements
- Intangible fixed assets +€25,557
up €25,557 (+150%), from €16,995 to €42,553
- Cash -€4,004
down €4,004 (-35.3%), from €11,358 to €7,354
mainly Investment in fixed assets (net) (-€27,265)
- Receivables within one year -€1,765
down €1,765 (-12.1%), from €14,581 to €12,816
of which Other amounts receivable: -€1,454
- Tangible fixed assets -€744
down €744 (-56.7%), from €1,311 to €568
- Trade debts +€6,565
up €6,565 (+705%), from €932 to €7,496
- Profit (loss) carried forward +€5,278
up €5,278 (+16.6%), from €31,787 to €37,065
- Other debts +€3,875
up €3,875 (+4,303%), from €90 to €3,965
- Tax, wage and social debts +€3,326
up €3,326 (+37.2%), from €8,937 to €12,263
- Depreciation +€1,703
up €1,703 (+228%), from €748 to €2,451
- Other operating charges +€826
new in 2024: €826
- Financial charges -€335
down €335 (-63.3%), from €529 to €194
- Gross operating margin +€327
up €327 (+3.1%), from €10,669 to €10,995
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,246 | €63,290 | +€19,044 | +43.0% |
| Fixed assets | 21/28 | €18,307 | €43,120 | +€24,813 | +136% |
| Intangible fixed assets | 21 | €16,995 | €42,553 | +€25,557 | +150% |
| Tangible fixed assets | 22/27 | €1,311 | €568 | -€744 | -56.7% |
| Furniture and vehicles | 24 | €1,311 | €568 | -€744 | -56.7% |
| Current assets | 29/58 | €25,939 | €20,170 | -€5,769 | -22.2% |
| Amounts receivable within one year | 40/41 | €14,581 | €12,816 | -€1,765 | -12.1% |
| Trade receivables | 40 | €10,627 | €10,316 | -€311 | -2.9% |
| Other amounts receivable | 41 | €3,954 | €2,500 | -€1,454 | -36.8% |
| Cash at bank and in hand | 54/58 | €11,358 | €7,354 | -€4,004 | -35.3% |
| Total equity and liabilities | 10/49 | €44,246 | €63,290 | +€19,044 | +43.0% |
| Equity | 10/15 | €34,287 | €39,565 | +€5,278 | +15.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,787 | €37,065 | +€5,278 | +16.6% |
| Amounts payable | 17/49 | €9,959 | €23,725 | +€13,766 | +138% |
| Amounts payable within one year | 42/48 | €9,959 | €23,725 | +€13,766 | +138% |
| Trade debts | 44 | €932 | €7,496 | +€6,565 | +705% |
| Suppliers | 440/4 | €932 | €7,496 | +€6,565 | +705% |
| Taxes, remuneration and social security | 45 | €8,937 | €12,263 | +€3,326 | +37.2% |
| Taxes | 450/3 | €8,937 | €12,263 | +€3,326 | +37.2% |
| Other amounts payable | 47/48 | €90 | €3,965 | +€3,875 | +4,303% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €2,451 | +€1,703 | +228% |
| Other operating charges | 640/8 | - | €826 | +€826 | |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €10,669 | €10,995 | +€327 | +3.1% |
| Operating profit (loss) | 9901 | €9,921 | €7,668 | -€2,252 | -22.7% |
| Financial income | 75/76B | €2 | €6 | +€3 | +137% |
| Recurring financial income | 75 | €2 | €6 | +€3 | +137% |
| Financial charges | 65/66B | €529 | €194 | -€335 | -63.3% |
| Recurring financial charges | 65 | €529 | €194 | -€335 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €9,394 | €7,480 | -€1,914 | -20.4% |
| Income taxes | 67/77 | €2,177 | €2,202 | +€25 | +1.1% |
| Profit (loss) for the period | 9904 | €7,217 | €5,278 | -€1,939 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,217 | €5,278 | -€1,939 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.