Yama Trading: 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 Trading
Largest movements
- Deferred charges and accrued income +€15,773
up €15,773 (+167%), from €9,471 to €25,244
- Tangible fixed assets -€13,413
down €13,413 (-15.7%), from €85,389 to €71,976
of which Leasing and similar rights: -€14,199
- Receivables within one year +€10,597
up €10,597 (+69.2%), from €15,306 to €25,902
of which Other amounts receivable: +€10,798
- Reserves +€13,815
up €13,815 (+32.3%), from €42,747 to €56,562
- Debts after one year -€10,742
down €10,742 (-28.2%), from €38,122 to €27,379
- Tax, wage and social debts +€6,734
up €6,734 (+50.1%), from €13,430 to €20,164
- Trade debts +€5,950
up €5,950 (+327%), from €1,819 to €7,768
- Gross operating margin +€17,354
up €17,354 (+63.3%), from €27,399 to €44,753
- Depreciation +€7,146
up €7,146 (+65.6%), from €10,893 to €18,039
- Taxes +€5,143
up €5,143 (+83.8%), from €6,135 to €11,278
- Other operating charges -€1,317
down €1,317 (-53.5%), from €2,464 to €1,147
- Financial charges +€601
up €601 (+60.5%), from €994 to €1,595
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 | €161,198 | €175,616 | +€14,418 | +8.9% |
| Fixed assets | 21/28 | €135,389 | €121,976 | -€13,413 | -9.9% |
| Tangible fixed assets | 22/27 | €85,389 | €71,976 | -€13,413 | -15.7% |
| Furniture and vehicles | 24 | €13,741 | €12,113 | -€1,628 | -11.9% |
| Leasing and similar rights | 25 | €63,663 | €49,464 | -€14,199 | -22.3% |
| Other tangible fixed assets | 26 | €7,985 | €10,399 | +€2,414 | +30.2% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €25,809 | €53,640 | +€27,831 | +108% |
| Amounts receivable within one year | 40/41 | €15,306 | €25,902 | +€10,597 | +69.2% |
| Trade receivables | 40 | €788 | €587 | -€202 | -25.6% |
| Other amounts receivable | 41 | €14,517 | €25,316 | +€10,798 | +74.4% |
| Cash at bank and in hand | 54/58 | €1,033 | €2,494 | +€1,461 | +141% |
| Deferred charges and accrued income | 490/1 | €9,471 | €25,244 | +€15,773 | +167% |
| Total equity and liabilities | 10/49 | €161,198 | €175,616 | +€14,418 | +8.9% |
| Equity | 10/15 | €45,747 | €59,562 | +€13,815 | +30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,747 | €56,562 | +€13,815 | +32.3% |
| Distributable reserves | 133 | €42,747 | €56,562 | +€13,815 | +32.3% |
| Amounts payable | 17/49 | €115,451 | €116,054 | +€603 | +0.5% |
| Amounts payable after more than one year | 17 | €38,122 | €27,379 | -€10,742 | -28.2% |
| Financial debts | 170/4 | €38,122 | €27,379 | -€10,742 | -28.2% |
| Amounts payable within one year | 42/48 | €77,329 | €88,675 | +€11,346 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €10,414 | €10,742 | +€328 | +3.2% |
| Trade debts | 44 | €1,819 | €7,768 | +€5,950 | +327% |
| Suppliers | 440/4 | €1,819 | €7,768 | +€5,950 | +327% |
| Taxes, remuneration and social security | 45 | €13,430 | €20,164 | +€6,734 | +50.1% |
| Taxes | 450/3 | €13,430 | €20,164 | +€6,734 | +50.1% |
| Other amounts payable | 47/48 | €51,666 | €50,000 | -€1,666 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,893 | €18,039 | +€7,146 | +65.6% |
| Other operating charges | 640/8 | €2,464 | €1,147 | -€1,317 | -53.5% |
| Gross operating margin | 9900 | €27,399 | €44,753 | +€17,354 | +63.3% |
| Operating profit (loss) | 9901 | €14,042 | €25,567 | +€11,525 | +82.1% |
| Financial income | 75/76B | €530 | €1,121 | +€591 | +112% |
| Recurring financial income | 75 | €530 | €1,121 | +€591 | +112% |
| Financial charges | 65/66B | €994 | €1,595 | +€601 | +60.5% |
| Recurring financial charges | 65 | €994 | €1,595 | +€601 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €13,578 | €25,093 | +€11,515 | +84.8% |
| Income taxes | 67/77 | €6,135 | €11,278 | +€5,143 | +83.8% |
| Profit (loss) for the period | 9904 | €7,443 | €13,815 | +€6,372 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,443 | €13,815 | +€6,372 | +85.6% |
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 1 November 2026 via checked.be.