YAMA INO: 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 INO
Largest movements
- Tangible fixed assets +€14,519
new in 2025: €14,519
- Cash +€14,514
new in 2025: €14,514
- Stocks and contracts +€4,989
new in 2025: €4,989
- Receivables within one year +€3,625
up €3,625 (+67.1%), from €5,402 to €9,027
- Trade debts +€25,906
new in 2025: €25,906
- Tax, wage and social debts +€16,684
new in 2025: €16,684
of which Remuneration and social security: +€10,956
- Other debts -€2,580
no longer reported in 2025 (was €2,580)
- Profit (loss) carried forward -€2,363
down €2,363 (-108%), from -€2,178 to -€4,542
- Turnover +€269,419
new in 2025: €269,419
- Purchases and services +€214,218
new in 2025: €214,218
- Gross operating margin +€57,379
up €57,379, from -€2,178 to €55,201
- Staff costs +€55,844
new in 2025: €55,844
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,402 | €43,049 | +€37,647 | +697% |
| Fixed assets | 21/28 | - | €14,519 | +€14,519 | |
| Tangible fixed assets | 22/27 | - | €14,519 | +€14,519 | |
| Plant, machinery and equipment | 23 | - | €14,519 | +€14,519 | |
| Current assets | 29/58 | €5,402 | €28,529 | +€23,128 | +428% |
| Stocks and contracts in progress | 3 | - | €4,989 | +€4,989 | |
| Stocks | 30/36 | - | €4,989 | +€4,989 | |
| Amounts receivable within one year | 40/41 | €5,402 | €9,027 | +€3,625 | +67.1% |
| Other amounts receivable | 41 | €5,402 | €9,027 | +€3,625 | +67.1% |
| Cash at bank and in hand | 54/58 | - | €14,514 | +€14,514 | |
| Total equity and liabilities | 10/49 | €5,402 | €43,049 | +€37,647 | +697% |
| Equity | 10/15 | €2,822 | €458 | -€2,363 | -83.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,178 | -€4,542 | -€2,363 | -108% |
| Amounts payable | 17/49 | €2,580 | €42,590 | +€40,010 | +1,551% |
| Amounts payable within one year | 42/48 | €2,580 | €42,590 | +€40,010 | +1,551% |
| Trade debts | 44 | - | €25,906 | +€25,906 | |
| Suppliers | 440/4 | - | €25,906 | +€25,906 | |
| Taxes, remuneration and social security | 45 | - | €16,684 | +€16,684 | |
| Taxes | 450/3 | - | €5,728 | +€5,728 | |
| Remuneration and social security | 454/9 | - | €10,956 | +€10,956 | |
| Other amounts payable | 47/48 | €2,580 | - | -€2,580 | |
| Turnover | 70 | - | €269,419 | +€269,419 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €214,218 | +€214,218 | |
| Remuneration, social security and pensions | 62 | - | €55,844 | +€55,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,194 | +€2,194 | |
| Other operating charges | 640/8 | - | €7 | +€7 | |
| Gross operating margin | 9900 | -€2,178 | €55,201 | +€57,379 | |
| Operating profit (loss) | 9901 | -€2,178 | -€2,844 | -€666 | -30.6% |
| Financial charges | 65/66B | - | €225 | +€225 | |
| Recurring financial charges | 65 | - | €225 | +€225 | |
| Profit (loss) for the period before taxes | 9903 | -€2,178 | -€3,069 | -€890 | -40.9% |
| Profit (loss) for the period | 9904 | -€2,178 | -€3,069 | -€890 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,178 | -€3,069 | -€890 | -40.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.