YALM: 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.
YALM
Largest movements
- Cash -€11,823
down €11,823 (-58.9%), from €20,059 to €8,235
mainly Trade debts (-€6,980) and Other debts (-€4,361)
- Receivables within one year +€2,840
up €2,840 (+946.6%), from €300 to €3,140
of which Other amounts receivable: +€1,902
- Tangible fixed assets -€1,824
down €1,824 (-33.5%), from €5,437 to €3,613
- Trade debts -€6,980
no longer reported in 2025 (was €6,980)
- Other debts -€4,361
no longer reported in 2025 (was €4,361)
- Profit (loss) carried forward +€404
up €404 (+3.2%), from €12,802 to €13,206
- Gross operating margin -€1,745
down €1,745 (-37.2%), from €4,694 to €2,949
- Taxes -€311
down €311 (-69.0%), from €451 to €140
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 | €25,796 | €14,988 | -€10,807 | -41.9% |
| Fixed assets | 21/28 | €5,437 | €3,613 | -€1,824 | -33.5% |
| Tangible fixed assets | 22/27 | €5,437 | €3,613 | -€1,824 | -33.5% |
| Furniture and vehicles | 24 | €5,437 | €3,613 | -€1,824 | -33.5% |
| Current assets | 29/58 | €20,359 | €11,375 | -€8,983 | -44.1% |
| Amounts receivable within one year | 40/41 | €300 | €3,140 | +€2,840 | +946.6% |
| Trade receivables | 40 | €60 | €998 | +€938 | +1563.8% |
| Other amounts receivable | 41 | €240 | €2,142 | +€1,902 | +792.4% |
| Cash at bank and in hand | 54/58 | €20,059 | €8,235 | -€11,823 | -58.9% |
| Total equity and liabilities | 10/49 | €25,796 | €14,988 | -€10,807 | -41.9% |
| Equity | 10/15 | €14,002 | €14,406 | +€404 | +2.9% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,802 | €13,206 | +€404 | +3.2% |
| Amounts payable | 17/49 | €11,794 | €582 | -€11,211 | -95.1% |
| Amounts payable within one year | 42/48 | €11,794 | €582 | -€11,211 | -95.1% |
| Trade debts | 44 | €6,980 | - | -€6,980 | |
| Suppliers | 440/4 | €6,980 | - | -€6,980 | |
| Taxes, remuneration and social security | 45 | €453 | €582 | +€130 | +28.7% |
| Taxes | 450/3 | €453 | €582 | +€130 | +28.7% |
| Other amounts payable | 47/48 | €4,361 | - | -€4,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,824 | €1,824 | = | 0.0% |
| Other operating charges | 640/8 | €512 | €539 | +€27 | +5.2% |
| Gross operating margin | 9900 | €4,694 | €2,949 | -€1,745 | -37.2% |
| Operating profit (loss) | 9901 | €2,358 | €586 | -€1,772 | -75.1% |
| Financial charges | 65/66B | €56 | €42 | -€14 | -25.5% |
| Recurring financial charges | 65 | €56 | €42 | -€14 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €2,301 | €544 | -€1,757 | -76.4% |
| Income taxes | 67/77 | €451 | €140 | -€311 | -69.0% |
| Profit (loss) for the period | 9904 | €1,850 | €404 | -€1,446 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,850 | €404 | -€1,446 | -78.2% |
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 8 October 2026 via checked.be.