UOMO M.C.: 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.
UOMO M.C.
Largest movements
- Stocks and contracts +€65,548
up €65,548 (+28.3%), from €231,998 to €297,546
- Receivables within one year -€13,660
down €13,660 (-5.7%), from €238,792 to €225,132
of which Other amounts receivable: -€12,271
- Cash -€9,563
down €9,563 (-29.5%), from €32,405 to €22,842
mainly Stocks and contracts (-€65,548) and Debts after one year (-€36,249)
- Other debts +€50,399
up €50,399 (+70.9%), from €71,133 to €121,532
- Tax, wage and social debts +€38,550
up €38,550 (+50.5%), from €76,409 to €114,959
of which Taxes: +€41,502
- Debts after one year -€36,249
down €36,249 (-63.2%), from €57,395 to €21,146
- Profit (loss) carried forward -€26,047
down €26,047, from €8,549 to -€17,498
- Trade debts +€10,201
up €10,201 (+8.8%), from €115,452 to €125,653
- Gross operating margin -€152,890
down €152,890 (-86.2%), from €177,426 to €24,536
- Staff costs -€115,055
no longer reported in 2024 (was €115,055)
- Write-downs -€35,164
no longer reported in 2024 (was €35,164)
- Other operating charges +€11,541
new in 2024: €11,541
- Financial charges -€4,081
down €4,081 (-13.1%), from €31,140 to €27,059
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 | €620,245 | €661,445 | +€41,200 | +6.6% |
| Fixed assets | 21/28 | €2,250 | €1,125 | -€1,125 | -50.0% |
| Tangible fixed assets | 22/27 | €2,250 | €1,125 | -€1,125 | -50.0% |
| Plant, machinery and equipment | 23 | €2,250 | €1,125 | -€1,125 | -50.0% |
| Current assets | 29/58 | €617,995 | €660,320 | +€42,325 | +6.8% |
| Amounts receivable after more than one year | 29 | €114,800 | €114,800 | = | 0.0% |
| Other amounts receivable | 291 | €114,800 | €114,800 | = | 0.0% |
| Stocks and contracts in progress | 3 | €231,998 | €297,546 | +€65,548 | +28.3% |
| Stocks | 30/36 | €231,998 | €297,546 | +€65,548 | +28.3% |
| Amounts receivable within one year | 40/41 | €238,792 | €225,132 | -€13,660 | -5.7% |
| Trade receivables | 40 | €122,389 | €121,000 | -€1,389 | -1.1% |
| Other amounts receivable | 41 | €116,403 | €104,132 | -€12,271 | -10.5% |
| Cash at bank and in hand | 54/58 | €32,405 | €22,842 | -€9,563 | -29.5% |
| Total equity and liabilities | 10/49 | €620,245 | €661,445 | +€41,200 | +6.6% |
| Equity | 10/15 | €107,802 | €81,755 | -€26,047 | -24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €80,661 | €80,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €78,802 | €78,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,549 | -€17,498 | -€26,047 | |
| Amounts payable | 17/49 | €512,443 | €579,690 | +€67,247 | +13.1% |
| Amounts payable after more than one year | 17 | €57,395 | €21,146 | -€36,249 | -63.2% |
| Financial debts | 170/4 | €57,395 | €21,146 | -€36,249 | -63.2% |
| Amounts payable within one year | 42/48 | €455,048 | €558,544 | +€103,496 | +22.7% |
| Financial debts | 43 | €192,054 | €196,400 | +€4,346 | +2.3% |
| Credit institutions | 430/8 | €192,054 | €196,400 | +€4,346 | +2.3% |
| Trade debts | 44 | €115,452 | €125,653 | +€10,201 | +8.8% |
| Suppliers | 440/4 | €115,452 | €125,653 | +€10,201 | +8.8% |
| Taxes, remuneration and social security | 45 | €76,409 | €114,959 | +€38,550 | +50.5% |
| Taxes | 450/3 | €60,974 | €102,476 | +€41,502 | +68.1% |
| Remuneration and social security | 454/9 | €15,435 | €12,483 | -€2,952 | -19.1% |
| Other amounts payable | 47/48 | €71,133 | €121,532 | +€50,399 | +70.9% |
| Remuneration, social security and pensions | 62 | €115,055 | - | -€115,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €1,125 | -€973 | -46.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,164 | - | -€35,164 | |
| Other operating charges | 640/8 | - | €11,541 | +€11,541 | |
| Gross operating margin | 9900 | €177,426 | €24,536 | -€152,890 | -86.2% |
| Operating profit (loss) | 9901 | €25,109 | €11,870 | -€13,239 | -52.7% |
| Financial income | 75/76B | €10 | €1,017 | +€1,007 | +10,070% |
| Recurring financial income | 75 | €10 | €1,017 | +€1,007 | +10,070% |
| Financial charges | 65/66B | €31,140 | €27,059 | -€4,081 | -13.1% |
| Recurring financial charges | 65 | €31,140 | €27,059 | -€4,081 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,021 | -€14,172 | -€8,151 | -135% |
| Income taxes | 67/77 | €13,130 | €11,875 | -€1,255 | -9.6% |
| Profit (loss) for the period | 9904 | -€19,151 | -€26,047 | -€6,896 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,151 | -€26,047 | -€6,896 | -36.0% |
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 27 October 2026 via checked.be.