YAMA architects: 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.
YAMA architects
Largest movements
- Cash +€28,988
up €28,988 (+85.1%), from €34,060 to €63,048
mainly Net result for the year (+€30,179) and Depreciation (+€23,917)
- Receivables within one year +€18,637
up €18,637 (+95.9%), from €19,434 to €38,071
of which Trade receivables: +€18,515
- Tangible fixed assets -€16,008
down €16,008 (-55.4%), from €28,883 to €12,875
of which Leasing and similar rights: -€15,281
- Deferred charges and accrued income -€8,987
down €8,987 (-64.6%), from €13,912 to €4,926
- Reserves +€17,565
up €17,565 (+40.9%), from €42,925 to €60,491
- Profit (loss) carried forward +€9,282
up €9,282, from -€9,282 to €0
- Current portion of long-term debt -€6,947
down €6,947 (-100%), from €6,947 to €0
- Other debts +€4,178
up €4,178 (+10.3%), from €40,654 to €44,832
- Accrued charges and deferred income -€2,062
down €2,062 (-47.6%), from €4,327 to €2,265
- Gross operating margin +€45,492
up €45,492 (+234%), from €19,477 to €64,969
- Taxes +€6,190
up €6,190 (+2,187%), from €283 to €6,473
- Financial charges +€960
up €960 (+44.7%), from €2,149 to €3,109
- Other operating charges -€740
down €740 (-36.1%), from €2,047 to €1,307
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,432 | €121,061 | +€22,630 | +23.0% |
| Fixed assets | 21/28 | €31,025 | €15,017 | -€16,008 | -51.6% |
| Tangible fixed assets | 22/27 | €28,883 | €12,875 | -€16,008 | -55.4% |
| Furniture and vehicles | 24 | €6,367 | €7,628 | +€1,261 | +19.8% |
| Leasing and similar rights | 25 | €17,560 | €2,280 | -€15,281 | -87.0% |
| Other tangible fixed assets | 26 | €4,956 | €2,968 | -€1,988 | -40.1% |
| Financial fixed assets | 28 | €2,142 | €2,142 | = | 0.0% |
| Current assets | 29/58 | €67,406 | €106,044 | +€38,638 | +57.3% |
| Amounts receivable within one year | 40/41 | €19,434 | €38,071 | +€18,637 | +95.9% |
| Trade receivables | 40 | €19,360 | €37,875 | +€18,515 | +95.6% |
| Other amounts receivable | 41 | €74 | €196 | +€122 | +165% |
| Cash at bank and in hand | 54/58 | €34,060 | €63,048 | +€28,988 | +85.1% |
| Deferred charges and accrued income | 490/1 | €13,912 | €4,926 | -€8,987 | -64.6% |
| Total equity and liabilities | 10/49 | €98,432 | €121,061 | +€22,630 | +23.0% |
| Equity | 10/15 | €34,644 | €61,491 | +€26,847 | +77.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,925 | €60,491 | +€17,565 | +40.9% |
| Distributable reserves | 133 | €42,925 | €60,491 | +€17,565 | +40.9% |
| Profit (loss) carried forward | 14 | -€9,282 | €0 | +€9,282 | |
| Amounts payable | 17/49 | €63,788 | €59,571 | -€4,217 | -6.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,461 | €57,305 | -€2,155 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,947 | €0 | -€6,947 | -100% |
| Trade debts | 44 | €4,944 | €6,448 | +€1,504 | +30.4% |
| Suppliers | 440/4 | €4,944 | €6,448 | +€1,504 | +30.4% |
| Taxes, remuneration and social security | 45 | €6,916 | €6,026 | -€890 | -12.9% |
| Taxes | 450/3 | €2,361 | €1,473 | -€889 | -37.6% |
| Remuneration and social security | 454/9 | €4,555 | €4,553 | -€2 | 0.0% |
| Other amounts payable | 47/48 | €40,654 | €44,832 | +€4,178 | +10.3% |
| Accrued charges and deferred income | 492/3 | €4,327 | €2,265 | -€2,062 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,283 | €23,917 | -€366 | -1.5% |
| Other operating charges | 640/8 | €2,047 | €1,307 | -€740 | -36.1% |
| Gross operating margin | 9900 | €19,477 | €64,969 | +€45,492 | +234% |
| Operating profit (loss) | 9901 | -€6,854 | €39,744 | +€46,598 | |
| Financial income | 75/76B | €4 | €16 | +€12 | +307% |
| Recurring financial income | 75 | €4 | €16 | +€12 | +307% |
| Financial charges | 65/66B | €2,149 | €3,109 | +€960 | +44.7% |
| Recurring financial charges | 65 | €2,149 | €3,109 | +€960 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,999 | €36,652 | +€45,650 | |
| Income taxes | 67/77 | €283 | €6,473 | +€6,190 | +2,187% |
| Profit (loss) for the period | 9904 | -€9,282 | €30,179 | +€39,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,282 | €30,179 | +€39,461 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.