YAMACAR: 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.
YAMACAR
Largest movements
- Receivables within one year +€5,941
new in 2025: €5,941
of which Trade receivables: +€5,600
- Stocks and contracts +€4,348
new in 2025: €4,348
- Formation expenses -€225
down €225 (-25.0%), from €900 to €675
- Deferred charges and accrued income +€178
new in 2025: €178
- Other debts +€6,935
up €6,935 (+151.9%), from €4,566 to €11,501
- Profit (loss) carried forward +€2,284
up €2,284 (+46.8%), from -€4,876 to -€2,592
- Trade debts +€1,342
new in 2025: €1,342
- Tax, wage and social debts -€333
no longer reported in 2025 (was €333)
- Gross operating margin +€6,959
up €6,959, from -€3,833 to €3,126
- Other operating charges -€184
down €184 (-23.7%), from €778 to €594
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 | €2,023 | €12,251 | +€10,228 | +505.6% |
| Formation expenses | 20 | €900 | €675 | -€225 | -25.0% |
| Current assets | 29/58 | €1,123 | €11,576 | +€10,453 | +930.8% |
| Stocks and contracts in progress | 3 | - | €4,348 | +€4,348 | |
| Stocks | 30/36 | - | €4,348 | +€4,348 | |
| Amounts receivable within one year | 40/41 | - | €5,941 | +€5,941 | |
| Trade receivables | 40 | - | €5,600 | +€5,600 | |
| Other amounts receivable | 41 | - | €341 | +€341 | |
| Cash at bank and in hand | 54/58 | €1,123 | €1,109 | -€14 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €178 | +€178 | |
| Total equity and liabilities | 10/49 | €2,023 | €12,251 | +€10,228 | +505.6% |
| Equity | 10/15 | -€2,876 | -€592 | +€2,284 | +79.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,876 | -€2,592 | +€2,284 | +46.8% |
| Amounts payable | 17/49 | €4,899 | €12,843 | +€7,944 | +162.2% |
| Amounts payable within one year | 42/48 | €4,899 | €12,843 | +€7,944 | +162.2% |
| Trade debts | 44 | - | €1,342 | +€1,342 | |
| Suppliers | 440/4 | - | €1,342 | +€1,342 | |
| Taxes, remuneration and social security | 45 | €333 | - | -€333 | |
| Taxes | 450/3 | €333 | - | -€333 | |
| Other amounts payable | 47/48 | €4,566 | €11,501 | +€6,935 | +151.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €225 | = | 0.0% |
| Other operating charges | 640/8 | €778 | €594 | -€184 | -23.7% |
| Non-recurring operating charges | 66A | €25 | - | -€25 | |
| Gross operating margin | 9900 | -€3,833 | €3,126 | +€6,959 | |
| Operating profit (loss) | 9901 | -€4,861 | €2,307 | +€7,168 | |
| Financial charges | 65/66B | €15 | €23 | +€8 | +53.3% |
| Recurring financial charges | 65 | €15 | €23 | +€8 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,876 | €2,284 | +€7,160 | |
| Profit (loss) for the period | 9904 | -€4,876 | €2,284 | +€7,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,876 | €2,284 | +€7,160 |
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 7 October 2026 via checked.be.