Y.M.S. Services: 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.S. Services
Largest movements
- Tangible fixed assets -€11,605
down €11,605 (-26.7%), from €43,386 to €31,781
- Cash +€2,845
up €2,845 (+56.5%), from €5,032 to €7,877
mainly Depreciation (+€20,595) and Trade debts (+€1,709)
- Other debts -€7,483
down €7,483 (-18.6%), from €40,328 to €32,845
- Profit (loss) carried forward -€3,721
down €3,721 (-176%), from -€2,116 to -€5,837
- Trade debts +€1,709
up €1,709 (+450%), from €380 to €2,089
- Tax, wage and social debts +€1,483
up €1,483 (+4,060%), from €37 to €1,520
of which Remuneration and social security: +€1,439
- Turnover +€53,812
up €53,812 (+297%), from €18,119 to €71,931
- Gross operating margin +€35,624
up €35,624 (+2,627%), from €1,356 to €36,980
- Purchases and services +€18,188
up €18,188 (+109%), from €16,763 to €34,951
- Staff costs +€17,033
new in 2025: €17,033
- Depreciation +€16,962
up €16,962 (+467%), from €3,633 to €20,595
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 | €48,628 | €40,617 | -€8,011 | -16.5% |
| Fixed assets | 21/28 | €43,596 | €32,191 | -€11,405 | -26.2% |
| Tangible fixed assets | 22/27 | €43,386 | €31,781 | -€11,605 | -26.7% |
| Furniture and vehicles | 24 | €43,386 | €31,781 | -€11,605 | -26.7% |
| Financial fixed assets | 28 | €210 | €410 | +€200 | +95.2% |
| Current assets | 29/58 | €5,032 | €8,426 | +€3,394 | +67.4% |
| Amounts receivable within one year | 40/41 | - | €333 | +€333 | |
| Other amounts receivable | 41 | - | €333 | +€333 | |
| Cash at bank and in hand | 54/58 | €5,032 | €7,877 | +€2,845 | +56.5% |
| Deferred charges and accrued income | 490/1 | - | €215 | +€215 | |
| Total equity and liabilities | 10/49 | €48,628 | €40,617 | -€8,011 | -16.5% |
| Equity | 10/15 | €7,884 | €4,163 | -€3,721 | -47.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,116 | -€5,837 | -€3,721 | -176% |
| Amounts payable | 17/49 | €40,744 | €36,454 | -€4,290 | -10.5% |
| Amounts payable within one year | 42/48 | €40,744 | €36,454 | -€4,290 | -10.5% |
| Trade debts | 44 | €380 | €2,089 | +€1,709 | +450% |
| Suppliers | 440/4 | €380 | €2,089 | +€1,709 | +450% |
| Taxes, remuneration and social security | 45 | €37 | €1,520 | +€1,483 | +4,060% |
| Taxes | 450/3 | €37 | €81 | +€45 | +122% |
| Remuneration and social security | 454/9 | - | €1,439 | +€1,439 | |
| Other amounts payable | 47/48 | €40,328 | €32,845 | -€7,483 | -18.6% |
| Turnover | 70 | €18,119 | €71,931 | +€53,812 | +297% |
| Non-recurring operating income | 76A | - | €36,041 | +€36,041 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,763 | €34,951 | +€18,188 | +109% |
| Remuneration, social security and pensions | 62 | - | €17,033 | +€17,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,633 | €20,595 | +€16,962 | +467% |
| Other operating charges | 640/8 | €596 | €2,953 | +€2,358 | +396% |
| Gross operating margin | 9900 | €1,356 | €36,980 | +€35,624 | +2,627% |
| Operating profit (loss) | 9901 | -€2,873 | -€3,602 | -€729 | -25.4% |
| Financial income | 75/76B | €757 | - | -€757 | |
| Recurring financial income | 75 | €757 | - | -€757 | |
| Financial charges | 65/66B | - | €119 | +€119 | |
| Recurring financial charges | 65 | - | €119 | +€119 | |
| Profit (loss) for the period before taxes | 9903 | -€2,116 | -€3,721 | -€1,605 | -75.9% |
| Profit (loss) for the period | 9904 | -€2,116 | -€3,721 | -€1,605 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,116 | -€3,721 | -€1,605 | -75.9% |
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 25 October 2026 via checked.be.