Yajumar: what changed
What changed
Yajumar
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€74,239
2024 · €27,922+€46,317
Equity
€434,350
2024 · €360,111+€74,239
Cash
€5,634
2024 · €8,043-€2,409
Balance sheet total
€1.3m
2024 · €1.3m+€13,016
Largest movements
Assets
- Tangible fixed assets +€30,900
up €30,900 (+2.4%), from €1.3m to €1.3m
of which Plant, machinery and equipment: +€24,598
- Receivables within one year -€15,853
down €15,853 (-50.0%), from €31,714 to €15,861
of which Other amounts receivable: -€17,543
Equity and liabilities
- Debts after one year -€130,324
down €130,324 (-18.8%), from €694,706 to €564,382
- Other debts +€105,634
up €105,634 (+321%), from €32,871 to €138,505
- Reserves +€74,239
up €74,239 (+24.8%), from €299,793 to €374,032
- Tax, wage and social debts -€28,840
down €28,840 (-79.5%), from €36,263 to €7,424
- Short-term financial debts -€16,593
down €16,593 (-33.2%), from €50,000 to €33,407
Income statement
- Gross operating margin +€55,433
up €55,433 (+28.4%), from €195,428 to €250,861
- Taxes +€10,787
up €10,787 (+35.0%), from €30,816 to €41,603
- Financial charges +€7,493
up €7,493 (+36.6%), from €20,455 to €27,948
- Depreciation -€6,293
down €6,293 (-5.7%), from €110,439 to €104,146
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,922
Gross operating margin
+€55,433
Depreciation
+€6,293
Other operating charges
+€1,292
Financial income
+€1,579
Financial charges
-€7,493
Taxes
-€10,787
Result 2025
€74,239
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€278,510
Investment
-€135,046
Financing
-€145,873
Cash 2024
€8,043
From operations (derived)
+€278,510
Net result for the year
+€74,239
Depreciation
+€104,146
Receivables within one year
+€15,853
Deferred charges and accrued income
-€378
Trade debts
+€5,309
Tax, wage and social debts
-€28,840
Other debts
+€105,634
Accrued charges and deferred income
+€2,546
Investment (derived)
-€135,046
Investment in fixed assets (net)
-€135,046
Financing
-€145,873
Debts after one year
-€130,324
Current portion of long-term debt
+€1,044
Short-term financial debts
-€16,593
Cash 2025
€5,634
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,322,638 | €1,335,653 | +€13,016 | +1.0% |
| Fixed assets | 21/28 | €1,276,602 | €1,307,502 | +€30,900 | +2.4% |
| Tangible fixed assets | 22/27 | €1,276,602 | €1,307,502 | +€30,900 | +2.4% |
| Land and buildings | 22 | €1,154,260 | €1,174,578 | +€20,318 | +1.8% |
| Plant, machinery and equipment | 23 | €29,006 | €53,604 | +€24,598 | +84.8% |
| Furniture and vehicles | 24 | €93,336 | €79,319 | -€14,017 | -15.0% |
| Current assets | 29/58 | €46,036 | €28,151 | -€17,884 | -38.8% |
| Amounts receivable within one year | 40/41 | €31,714 | €15,861 | -€15,853 | -50.0% |
| Trade receivables | 40 | €5,978 | €7,667 | +€1,690 | +28.3% |
| Other amounts receivable | 41 | €25,737 | €8,194 | -€17,543 | -68.2% |
| Cash at bank and in hand | 54/58 | €8,043 | €5,634 | -€2,409 | -30.0% |
| Deferred charges and accrued income | 490/1 | €6,278 | €6,656 | +€378 | +6.0% |
| Total equity and liabilities | 10/49 | €1,322,638 | €1,335,653 | +€13,016 | +1.0% |
| Equity | 10/15 | €360,111 | €434,350 | +€74,239 | +20.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €40,317 | €40,317 | = | 0.0% |
| Reserves | 13 | €299,793 | €374,032 | +€74,239 | +24.8% |
| Distributable reserves | 133 | €299,793 | €374,032 | +€74,239 | +24.8% |
| Amounts payable | 17/49 | €962,527 | €901,304 | -€61,223 | -6.4% |
| Amounts payable after more than one year | 17 | €694,706 | €564,382 | -€130,324 | -18.8% |
| Financial debts | 170/4 | €694,706 | €564,382 | -€130,324 | -18.8% |
| Amounts payable within one year | 42/48 | €264,701 | €331,256 | +€66,555 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €129,280 | €130,324 | +€1,044 | +0.8% |
| Financial debts | 43 | €50,000 | €33,407 | -€16,593 | -33.2% |
| Credit institutions | 430/8 | €50,000 | €33,407 | -€16,593 | -33.2% |
| Trade debts | 44 | €16,286 | €21,595 | +€5,309 | +32.6% |
| Suppliers | 440/4 | €16,286 | €21,595 | +€5,309 | +32.6% |
| Taxes, remuneration and social security | 45 | €36,263 | €7,424 | -€28,840 | -79.5% |
| Taxes | 450/3 | €36,263 | €7,424 | -€28,840 | -79.5% |
| Other amounts payable | 47/48 | €32,871 | €138,505 | +€105,634 | +321% |
| Accrued charges and deferred income | 492/3 | €3,120 | €5,666 | +€2,546 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,439 | €104,146 | -€6,293 | -5.7% |
| Other operating charges | 640/8 | €7,277 | €5,984 | -€1,292 | -17.8% |
| Gross operating margin | 9900 | €195,428 | €250,861 | +€55,433 | +28.4% |
| Operating profit (loss) | 9901 | €77,712 | €140,730 | +€63,018 | +81.1% |
| Financial income | 75/76B | €1,480 | €3,059 | +€1,579 | +107% |
| Recurring financial income | 75 | €1,480 | €659 | -€821 | -55.5% |
| Non-recurring financial income | 76B | - | €2,400 | +€2,400 | |
| Financial charges | 65/66B | €20,455 | €27,948 | +€7,493 | +36.6% |
| Recurring financial charges | 65 | €20,455 | €27,948 | +€7,493 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €58,738 | €115,842 | +€57,104 | +97.2% |
| Income taxes | 67/77 | €30,816 | €41,603 | +€10,787 | +35.0% |
| Profit (loss) for the period | 9904 | €27,922 | €74,239 | +€46,317 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €27,922 | €74,239 | +€46,317 | +166% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.