Y&M: what changed
Two fiscal 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.
Y&M
Largest movements
- Receivables within one year +€1,975
up €1,975 (+38.4%), from €5,147 to €7,122
of which Trade receivables: +€1,978
- Tangible fixed assets -€1,745
down €1,745 (-32.3%), from €5,408 to €3,662
of which Furniture and vehicles: -€1,350
- Trade debts +€505
up €505 (+49.3%), from €1,023 to €1,528
- Gross operating margin -€6,271
down €6,271 (-62.3%), from €10,057 to €3,787
- Taxes -€1,443
down €1,443 (-56.8%), from €2,541 to €1,098
- Other operating charges +€310
up €310 (+36.5%), from €850 to €1,160
- Depreciation +€270
up €270 (+18.3%), from €1,476 to €1,745
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.
Cash bridge derived
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 | €41,787 | €41,802 | +€15 | 0.0% |
| Fixed assets | 21/28 | €5,408 | €3,662 | -€1,745 | -32.3% |
| Tangible fixed assets | 22/27 | €5,408 | €3,662 | -€1,745 | -32.3% |
| Plant, machinery and equipment | 23 | €984 | €589 | -€395 | -40.2% |
| Furniture and vehicles | 24 | €4,423 | €3,074 | -€1,350 | -30.5% |
| Current assets | 29/58 | €36,379 | €38,140 | +€1,760 | +4.8% |
| Amounts receivable within one year | 40/41 | €5,147 | €7,122 | +€1,975 | +38.4% |
| Trade receivables | 40 | €5,144 | €7,122 | +€1,978 | +38.4% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Current investments | 50/53 | €20,279 | €20,364 | +€85 | +0.4% |
| Cash at bank and in hand | 54/58 | €10,577 | €10,424 | -€152 | -1.4% |
| Deferred charges and accrued income | 490/1 | €377 | €229 | -€147 | -39.1% |
| Total equity and liabilities | 10/49 | €41,787 | €41,802 | +€15 | 0.0% |
| Equity | 10/15 | €38,928 | €38,716 | -€212 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,328 | €20,328 | = | 0.0% |
| Distributable reserves | 133 | €20,328 | €20,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€212 | -€212 | |
| Amounts payable | 17/49 | €2,859 | €3,086 | +€227 | +7.9% |
| Amounts payable within one year | 42/48 | €2,859 | €3,086 | +€227 | +7.9% |
| Trade debts | 44 | €1,023 | €1,528 | +€505 | +49.3% |
| Suppliers | 440/4 | €1,023 | €1,528 | +€505 | +49.3% |
| Taxes, remuneration and social security | 45 | €1,628 | €1,372 | -€256 | -15.7% |
| Taxes | 450/3 | €1,628 | €1,372 | -€256 | -15.7% |
| Other amounts payable | 47/48 | €208 | €186 | -€22 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,476 | €1,745 | +€270 | +18.3% |
| Other operating charges | 640/8 | €850 | €1,160 | +€310 | +36.5% |
| Gross operating margin | 9900 | €10,057 | €3,787 | -€6,271 | -62.3% |
| Operating profit (loss) | 9901 | €7,732 | €882 | -€6,850 | -88.6% |
| Financial income | 75/76B | €81 | €120 | +€39 | +48.5% |
| Recurring financial income | 75 | €81 | €120 | +€39 | +48.5% |
| Financial charges | 65/66B | €77 | €116 | +€39 | +51.5% |
| Recurring financial charges | 65 | €77 | €116 | +€39 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €7,736 | €886 | -€6,850 | -88.5% |
| Income taxes | 67/77 | €2,541 | €1,098 | -€1,443 | -56.8% |
| Profit (loss) for the period | 9904 | €5,195 | -€212 | -€5,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,195 | -€212 | -€5,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.