Y & M GROUP: 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.
Y & M GROUP
Largest movements
- Cash -€21,800
down €21,800 (-96.0%), from €22,718 to €918
mainly Other debts (-€12,785) and Receivables within one year (-€4,863)
- Receivables within one year +€4,863
new in 2024: €4,863
- Other debts -€12,785
down €12,785 (-40.9%), from €31,285 to €18,500
- Profit (loss) carried forward -€2,938
down €2,938 (-18.8%), from -€15,651 to -€18,589
- Trade debts -€1,215
down €1,215 (-58.3%), from €2,085 to €870
- Gross operating margin +€807
up €807 (+24.1%), from -€3,351 to -€2,545
- Financial income +€147
new in 2024: €147
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 | €37,718 | €20,780 | -€16,938 | -44.9% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €22,718 | €5,780 | -€16,938 | -74.6% |
| Amounts receivable within one year | 40/41 | - | €4,863 | +€4,863 | |
| Other amounts receivable | 41 | - | €4,863 | +€4,863 | |
| Cash at bank and in hand | 54/58 | €22,718 | €918 | -€21,800 | -96.0% |
| Total equity and liabilities | 10/49 | €37,718 | €20,780 | -€16,938 | -44.9% |
| Equity | 10/15 | €4,349 | €1,411 | -€2,938 | -67.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,651 | -€18,589 | -€2,938 | -18.8% |
| Amounts payable | 17/49 | €33,369 | €19,370 | -€13,999 | -42.0% |
| Amounts payable within one year | 42/48 | €33,369 | €19,370 | -€13,999 | -42.0% |
| Trade debts | 44 | €2,085 | €870 | -€1,215 | -58.3% |
| Suppliers | 440/4 | €2,085 | €870 | -€1,215 | -58.3% |
| Other amounts payable | 47/48 | €31,285 | €18,500 | -€12,785 | -40.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€3,351 | -€2,545 | +€807 | +24.1% |
| Operating profit (loss) | 9901 | -€3,736 | -€2,932 | +€804 | +21.5% |
| Financial income | 75/76B | - | €147 | +€147 | |
| Recurring financial income | 75 | - | €147 | +€147 | |
| Financial charges | 65/66B | €141 | €153 | +€13 | +9.1% |
| Recurring financial charges | 65 | €141 | €153 | +€13 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,876 | -€2,938 | +€938 | +24.2% |
| Profit (loss) for the period | 9904 | -€3,876 | -€2,938 | +€938 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,876 | -€2,938 | +€938 | +24.2% |
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 16 October 2026 via checked.be.