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
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,469
down €2,469 (-29.8%), from €8,280 to €5,811
- Financial charges +€113
up €113 (+1.2%), from €9,356 to €9,468
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 | €1,393,863 | €1,394,830 | +€967 | +0.1% |
| Fixed assets | 21/28 | €1,384,887 | €1,384,887 | = | 0.0% |
| Tangible fixed assets | 22/27 | €231,935 | €231,935 | = | 0.0% |
| Land and buildings | 22 | €231,935 | €231,935 | = | 0.0% |
| Financial fixed assets | 28 | €1,152,952 | €1,152,952 | = | 0.0% |
| Current assets | 29/58 | €8,976 | €9,943 | +€967 | +10.8% |
| Amounts receivable within one year | 40/41 | €831 | €671 | -€161 | -19.3% |
| Trade receivables | 40 | €779 | €369 | -€410 | -52.7% |
| Other amounts receivable | 41 | €53 | €302 | +€250 | +473.9% |
| Cash at bank and in hand | 54/58 | €7,867 | €9,273 | +€1,406 | +17.9% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €1,393,863 | €1,394,830 | +€967 | +0.1% |
| Equity | 10/15 | €363,585 | €358,319 | -€5,266 | -1.4% |
| Contributions | 10/11 | €242,200 | €242,200 | = | 0.0% |
| Reserves | 13 | €121,385 | €116,119 | -€5,266 | -4.3% |
| Non-distributable reserves | 130/1 | €11,400 | €11,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,400 | €11,400 | = | 0.0% |
| Distributable reserves | 133 | €109,985 | €104,719 | -€5,266 | -4.8% |
| Amounts payable | 17/49 | €1,030,278 | €1,036,511 | +€6,233 | +0.6% |
| Amounts payable after more than one year | 17 | €1,017,783 | €1,028,113 | +€10,330 | +1.0% |
| Financial debts | 170/4 | €1,017,783 | €1,028,113 | +€10,330 | +1.0% |
| Amounts payable within one year | 42/48 | €450 | €450 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €450 | €450 | = | 0.0% |
| Taxes | 450/3 | €450 | €450 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,045 | €7,949 | -€4,096 | -34.0% |
| Other operating charges | 640/8 | €1,427 | €1,448 | +€21 | +1.5% |
| Gross operating margin | 9900 | €8,280 | €5,811 | -€2,469 | -29.8% |
| Operating profit (loss) | 9901 | €6,852 | €4,363 | -€2,490 | -36.3% |
| Financial charges | 65/66B | €9,356 | €9,468 | +€113 | +1.2% |
| Recurring financial charges | 65 | €9,356 | €9,468 | +€113 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,503 | -€5,106 | -€2,603 | -104.0% |
| Income taxes | 67/77 | €158 | €160 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | -€2,662 | -€5,266 | -€2,604 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,662 | -€5,266 | -€2,604 | -97.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.