YAKIMMO: 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.
YAKIMMO
Largest movements
- Cash +€133,065
up €133,065 (+147.1%), from €90,457 to €223,521
mainly Other debts (+€124,849) and Depreciation (+€14,239)
- Intangible fixed assets -€9,322
down €9,322 (-12.9%), from €72,113 to €62,791
- Other debts +€124,849
up €124,849 (+136.0%), from €91,780 to €216,629
- Trade debts -€22,062
down €22,062 (-31.7%), from €69,637 to €47,575
- Accrued charges and deferred income +€12,960
up €12,960 (+600.0%), from €2,160 to €15,120
- Tax, wage and social debts +€9,319
up €9,319 (+294.0%), from €3,170 to €12,490
of which Taxes: +€11,649
- Debts after one year -€6,972
down €6,972 (-20.8%), from €33,445 to €26,473
- Gross operating margin +€13,877
up €13,877 (+21.0%), from €66,155 to €80,032
- Staff costs +€9,136
up €9,136 (+22.0%), from €41,475 to €50,610
- Other operating charges +€5,714
up €5,714 (+506.5%), from €1,128 to €6,842
- Taxes +€1,619
up €1,619 (+191.6%), from €845 to €2,464
- Depreciation -€1,364
down €1,364 (-8.7%), from €15,603 to €14,239
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 | €223,602 | €341,872 | +€118,270 | +52.9% |
| Fixed assets | 21/28 | €81,008 | €67,069 | -€13,939 | -17.2% |
| Intangible fixed assets | 21 | €72,113 | €62,791 | -€9,322 | -12.9% |
| Tangible fixed assets | 22/27 | €7,151 | €4,034 | -€3,117 | -43.6% |
| Plant, machinery and equipment | 23 | €3,309 | €2,339 | -€970 | -29.3% |
| Furniture and vehicles | 24 | €3,842 | €1,696 | -€2,147 | -55.9% |
| Financial fixed assets | 28 | €1,744 | €244 | -€1,500 | -86.0% |
| Current assets | 29/58 | €142,595 | €274,803 | +€132,208 | +92.7% |
| Amounts receivable within one year | 40/41 | €49,791 | €48,696 | -€1,095 | -2.2% |
| Trade receivables | 40 | €18,961 | €33,439 | +€14,478 | +76.4% |
| Other amounts receivable | 41 | €30,830 | €15,257 | -€15,573 | -50.5% |
| Cash at bank and in hand | 54/58 | €90,457 | €223,521 | +€133,065 | +147.1% |
| Deferred charges and accrued income | 490/1 | €2,347 | €2,586 | +€238 | +10.2% |
| Total equity and liabilities | 10/49 | €223,602 | €341,872 | +€118,270 | +52.9% |
| Equity | 10/15 | €13,426 | €16,613 | +€3,187 | +23.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,426 | €11,613 | +€3,187 | +37.8% |
| Amounts payable | 17/49 | €210,176 | €325,259 | +€115,083 | +54.8% |
| Amounts payable after more than one year | 17 | €33,445 | €26,473 | -€6,972 | -20.8% |
| Financial debts | 170/4 | €33,445 | €26,473 | -€6,972 | -20.8% |
| Amounts payable within one year | 42/48 | €174,571 | €283,666 | +€109,095 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €9,983 | €6,972 | -€3,011 | -30.2% |
| Trade debts | 44 | €69,637 | €47,575 | -€22,062 | -31.7% |
| Suppliers | 440/4 | €69,637 | €47,575 | -€22,062 | -31.7% |
| Taxes, remuneration and social security | 45 | €3,170 | €12,490 | +€9,319 | +294.0% |
| Taxes | 450/3 | €841 | €12,490 | +€11,649 | +1385.8% |
| Remuneration and social security | 454/9 | €2,330 | - | -€2,330 | |
| Other amounts payable | 47/48 | €91,780 | €216,629 | +€124,849 | +136.0% |
| Accrued charges and deferred income | 492/3 | €2,160 | €15,120 | +€12,960 | +600.0% |
| Remuneration, social security and pensions | 62 | €41,475 | €50,610 | +€9,136 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,603 | €14,239 | -€1,364 | -8.7% |
| Other operating charges | 640/8 | €1,128 | €6,842 | +€5,714 | +506.5% |
| Gross operating margin | 9900 | €66,155 | €80,032 | +€13,877 | +21.0% |
| Operating profit (loss) | 9901 | €7,949 | €8,341 | +€392 | +4.9% |
| Financial income | 75/76B | €1,449 | €382 | -€1,068 | -73.7% |
| Recurring financial income | 75 | €1,449 | €382 | -€1,068 | -73.7% |
| Financial charges | 65/66B | €2,664 | €3,071 | +€408 | +15.3% |
| Recurring financial charges | 65 | €2,664 | €3,071 | +€408 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €6,735 | €5,652 | -€1,083 | -16.1% |
| Income taxes | 67/77 | €845 | €2,464 | +€1,619 | +191.6% |
| Profit (loss) for the period | 9904 | €5,890 | €3,187 | -€2,703 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,890 | €3,187 | -€2,703 | -45.9% |
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 6 October 2026 via checked.be.