Yama Bonsai: 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 Bonsai
Largest movements
- Stocks and contracts +€105,207
up €105,207 (+87.9%), from €119,701 to €224,908
- Tangible fixed assets +€96,938
up €96,938 (+291%), from €33,367 to €130,305
of which Land and buildings: +€57,041
- Cash -€17,231
down €17,231 (-15.6%), from €110,513 to €93,282
mainly Investment in fixed assets (net) (-€114,647) and Stocks and contracts (-€105,207)
- Current portion of long-term debt +€135,294
up €135,294 (+397%), from €34,047 to €169,341
- Trade debts +€44,450
up €44,450 (+63.3%), from €70,208 to €114,658
- Profit (loss) carried forward +€43,930
up €43,930 (+31.8%), from €138,071 to €182,001
- Tax, wage and social debts -€30,541
down €30,541 (-63.3%), from €48,262 to €17,721
of which Taxes: -€34,243
- Debts after one year -€6,341
down €6,341 (-44.9%), from €14,129 to €7,789
- Gross operating margin -€118,400
down €118,400 (-59.0%), from €200,559 to €82,160
- Taxes -€34,421
down €34,421 (-74.0%), from €46,527 to €12,106
- Depreciation +€9,007
up €9,007 (+104%), from €8,702 to €17,709
- Financial charges +€4,640
up €4,640 (+124%), from €3,732 to €8,372
- Other operating charges -€3,820
down €3,820 (-70.0%), from €5,460 to €1,640
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 | €314,717 | €503,564 | +€188,847 | +60.0% |
| Fixed assets | 21/28 | €33,367 | €130,305 | +€96,938 | +291% |
| Tangible fixed assets | 22/27 | €33,367 | €130,305 | +€96,938 | +291% |
| Land and buildings | 22 | €1,687 | €58,728 | +€57,041 | +3,381% |
| Plant, machinery and equipment | 23 | €4,748 | €51,500 | +€46,752 | +985% |
| Furniture and vehicles | 24 | €26,932 | €20,077 | -€6,855 | -25.5% |
| Current assets | 29/58 | €281,350 | €373,259 | +€91,909 | +32.7% |
| Stocks and contracts in progress | 3 | €119,701 | €224,908 | +€105,207 | +87.9% |
| Stocks | 30/36 | €119,701 | €224,908 | +€105,207 | +87.9% |
| Amounts receivable within one year | 40/41 | €51,135 | €50,470 | -€665 | -1.3% |
| Trade receivables | 40 | - | €194 | +€194 | |
| Other amounts receivable | 41 | €51,135 | €50,276 | -€859 | -1.7% |
| Cash at bank and in hand | 54/58 | €110,513 | €93,282 | -€17,231 | -15.6% |
| Deferred charges and accrued income | 490/1 | - | €4,599 | +€4,599 | |
| Total equity and liabilities | 10/49 | €314,717 | €503,564 | +€188,847 | +60.0% |
| Equity | 10/15 | €148,071 | €192,001 | +€43,930 | +29.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,071 | €182,001 | +€43,930 | +31.8% |
| Amounts payable | 17/49 | €166,646 | €311,562 | +€144,917 | +87.0% |
| Amounts payable after more than one year | 17 | €14,129 | €7,789 | -€6,341 | -44.9% |
| Financial debts | 170/4 | €14,129 | €7,789 | -€6,341 | -44.9% |
| Amounts payable within one year | 42/48 | €152,516 | €301,720 | +€149,204 | +97.8% |
| Current portion of amounts payable after more than one year | 42 | €34,047 | €169,341 | +€135,294 | +397% |
| Trade debts | 44 | €70,208 | €114,658 | +€44,450 | +63.3% |
| Suppliers | 440/4 | €70,208 | €114,658 | +€44,450 | +63.3% |
| Taxes, remuneration and social security | 45 | €48,262 | €17,721 | -€30,541 | -63.3% |
| Taxes | 450/3 | €48,262 | €14,019 | -€34,243 | -71.0% |
| Remuneration and social security | 454/9 | - | €3,702 | +€3,702 | |
| Accrued charges and deferred income | 492/3 | - | €2,054 | +€2,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,702 | €17,709 | +€9,007 | +104% |
| Other operating charges | 640/8 | €5,460 | €1,640 | -€3,820 | -70.0% |
| Gross operating margin | 9900 | €200,559 | €82,160 | -€118,400 | -59.0% |
| Operating profit (loss) | 9901 | €186,398 | €62,811 | -€123,587 | -66.3% |
| Financial income | 75/76B | €1,932 | €1,598 | -€334 | -17.3% |
| Recurring financial income | 75 | €1,932 | €1,598 | -€334 | -17.3% |
| Financial charges | 65/66B | €3,732 | €8,372 | +€4,640 | +124% |
| Recurring financial charges | 65 | €3,732 | €8,372 | +€4,640 | +124% |
| Profit (loss) for the period before taxes | 9903 | €184,598 | €56,037 | -€128,562 | -69.6% |
| Income taxes | 67/77 | €46,527 | €12,106 | -€34,421 | -74.0% |
| Profit (loss) for the period | 9904 | €138,071 | €43,930 | -€94,141 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €138,071 | €43,930 | -€94,141 | -68.2% |
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 30 October 2026 via checked.be.