Bureau YM: 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.
Bureau YM
Largest movements
- Cash +€2,335
up €2,335 (+68.6%), from €3,404 to €5,739
mainly Net result for the year (+€1,462) and Other debts (+€1,255)
- Receivables within one year -€430
down €430 (-2.1%), from €20,285 to €19,855
of which Other amounts receivable: -€4,284
- Profit (loss) carried forward +€1,462
up €1,462 (+12.2%), from €11,963 to €13,425
- Other debts +€1,255
up €1,255 (+27.7%), from €4,526 to €5,781
- Tax, wage and social debts -€838
down €838 (-26.8%), from €3,130 to €2,292
- Trade debts +€273
up €273 (+302%), from €90 to €363
- Financial charges -€763
down €763 (-31.8%), from €2,395 to €1,633
- Taxes +€201
up €201 (+36.3%), from €554 to €755
- Gross operating margin -€125
down €125 (-2.7%), from €4,671 to €4,546
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 | €25,304 | €27,200 | +€1,896 | +7.5% |
| Current assets | 29/58 | €25,304 | €27,200 | +€1,896 | +7.5% |
| Amounts receivable within one year | 40/41 | €20,285 | €19,855 | -€430 | -2.1% |
| Trade receivables | 40 | €6,310 | €10,164 | +€3,854 | +61.1% |
| Other amounts receivable | 41 | €13,975 | €9,691 | -€4,284 | -30.7% |
| Cash at bank and in hand | 54/58 | €3,404 | €5,739 | +€2,335 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,615 | €1,606 | -€10 | -0.6% |
| Total equity and liabilities | 10/49 | €25,304 | €27,200 | +€1,896 | +7.5% |
| Equity | 10/15 | €16,963 | €18,425 | +€1,462 | +8.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,963 | €13,425 | +€1,462 | +12.2% |
| Amounts payable | 17/49 | €8,341 | €8,775 | +€434 | +5.2% |
| Amounts payable within one year | 42/48 | €8,341 | €8,775 | +€434 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €594 | €339 | -€256 | -43.0% |
| Trade debts | 44 | €90 | €363 | +€273 | +302% |
| Suppliers | 440/4 | €90 | €363 | +€273 | +302% |
| Taxes, remuneration and social security | 45 | €3,130 | €2,292 | -€838 | -26.8% |
| Taxes | 450/3 | €3,130 | €2,292 | -€838 | -26.8% |
| Other amounts payable | 47/48 | €4,526 | €5,781 | +€1,255 | +27.7% |
| Other operating charges | 640/8 | €675 | €697 | +€22 | +3.2% |
| Gross operating margin | 9900 | €4,671 | €4,546 | -€125 | -2.7% |
| Operating profit (loss) | 9901 | €3,996 | €3,849 | -€147 | -3.7% |
| Financial charges | 65/66B | €2,395 | €1,633 | -€763 | -31.8% |
| Recurring financial charges | 65 | €2,395 | €1,633 | -€763 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €1,601 | €2,217 | +€616 | +38.5% |
| Income taxes | 67/77 | €554 | €755 | +€201 | +36.3% |
| Profit (loss) for the period | 9904 | €1,047 | €1,462 | +€415 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €1,462 | +€415 | +39.6% |
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 24 October 2026 via checked.be.