Chez Yemma: 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.
Chez Yemma
Largest movements
- Cash -€4,158
down €4,158 (-44.8%), from €9,287 to €5,129
mainly Net result for the year (-€8,670) and Tax, wage and social debts (-€2,888)
- Receivables within one year -€1,535
down €1,535 (-13.8%), from €11,114 to €9,579
of which Trade receivables: -€9,880
- Profit (loss) carried forward -€8,670
down €8,670 (-65.9%), from €13,154 to €4,484
- Trade debts +€5,660
up €5,660 (+1,027%), from €551 to €6,211
- Tax, wage and social debts -€2,888
down €2,888 (-46.8%), from €6,166 to €3,277
- Contributions +€1,000
new in 2025: €1,000
- Other debts -€817
no longer reported in 2025 (was €817)
- Gross operating margin -€20,302
down €20,302, from €13,570 to -€6,732
- Taxes -€2,699
down €2,699, from €2,682 to -€18
- Financial charges +€2,188
up €2,188 (+1,558%), from €140 to €2,328
- Financial income +€372
new in 2025: €372
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 | €20,688 | €14,972 | -€5,716 | -27.6% |
| Current assets | 29/58 | €20,688 | €14,972 | -€5,716 | -27.6% |
| Amounts receivable within one year | 40/41 | €11,114 | €9,579 | -€1,535 | -13.8% |
| Trade receivables | 40 | €11,114 | €1,234 | -€9,880 | -88.9% |
| Other amounts receivable | 41 | - | €8,345 | +€8,345 | |
| Cash at bank and in hand | 54/58 | €9,287 | €5,129 | -€4,158 | -44.8% |
| Deferred charges and accrued income | 490/1 | €287 | €263 | -€23 | -8.1% |
| Total equity and liabilities | 10/49 | €20,688 | €14,972 | -€5,716 | -27.6% |
| Equity | 10/15 | €13,154 | €5,484 | -€7,670 | -58.3% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €13,154 | €4,484 | -€8,670 | -65.9% |
| Amounts payable | 17/49 | €7,534 | €9,488 | +€1,954 | +25.9% |
| Amounts payable within one year | 42/48 | €7,534 | €9,488 | +€1,954 | +25.9% |
| Trade debts | 44 | €551 | €6,211 | +€5,660 | +1,027% |
| Suppliers | 440/4 | €551 | €6,211 | +€5,660 | +1,027% |
| Taxes, remuneration and social security | 45 | €6,166 | €3,277 | -€2,888 | -46.8% |
| Taxes | 450/3 | €6,166 | €3,277 | -€2,888 | -46.8% |
| Other amounts payable | 47/48 | €817 | - | -€817 | |
| Other operating charges | 640/8 | €46 | - | -€46 | |
| Gross operating margin | 9900 | €13,570 | -€6,732 | -€20,302 | |
| Operating profit (loss) | 9901 | €13,524 | -€6,732 | -€20,256 | |
| Financial income | 75/76B | - | €372 | +€372 | |
| Recurring financial income | 75 | - | €372 | +€372 | |
| Financial charges | 65/66B | €140 | €2,328 | +€2,188 | +1,558% |
| Recurring financial charges | 65 | €140 | €2,328 | +€2,188 | +1,558% |
| Profit (loss) for the period before taxes | 9903 | €13,384 | -€8,688 | -€22,072 | |
| Income taxes | 67/77 | €2,682 | -€18 | -€2,699 | |
| Profit (loss) for the period | 9904 | €10,702 | -€8,670 | -€19,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,702 | -€8,670 | -€19,372 |
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 19 October 2026 via checked.be.