YAMADA: 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.
YAMADA
Largest movements
- Tangible fixed assets -€10,648
down €10,648 (-1.9%), from €574,706 to €564,058
of which Land and buildings: -€10,297
- Reserves -€16,552
down €16,552 (-3.2%), from €520,399 to €503,847
- Trade debts +€6,132
up €6,132 (+559%), from €1,098 to €7,230
- Other operating charges -€3,164
down €3,164 (-61.4%), from €5,156 to €1,992
- Gross operating margin -€2,514
down €2,514 (-6.7%), from €37,684 to €35,170
- Financial income +€1,347
up €1,347 (+217%), from €621 to €1,968
- Financial charges -€400
down €400 (-23.2%), from €1,723 to €1,324
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 | €592,067 | €583,529 | -€8,538 | -1.4% |
| Fixed assets | 21/28 | €574,706 | €564,058 | -€10,648 | -1.9% |
| Tangible fixed assets | 22/27 | €574,706 | €564,058 | -€10,648 | -1.9% |
| Land and buildings | 22 | €571,413 | €561,116 | -€10,297 | -1.8% |
| Plant, machinery and equipment | 23 | €3,293 | €2,942 | -€351 | -10.7% |
| Current assets | 29/58 | €17,361 | €19,471 | +€2,110 | +12.2% |
| Amounts receivable within one year | 40/41 | €391 | €168 | -€223 | -57.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €391 | €168 | -€223 | -57.0% |
| Cash at bank and in hand | 54/58 | €16,529 | €16,453 | -€76 | -0.5% |
| Deferred charges and accrued income | 490/1 | €442 | €2,851 | +€2,409 | +546% |
| Total equity and liabilities | 10/49 | €592,067 | €583,529 | -€8,538 | -1.4% |
| Equity | 10/15 | €538,991 | €522,439 | -€16,552 | -3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €520,399 | €503,847 | -€16,552 | -3.2% |
| Distributable reserves | 133 | €520,399 | €503,847 | -€16,552 | -3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,076 | €61,090 | +€8,015 | +15.1% |
| Amounts payable within one year | 42/48 | €53,076 | €61,090 | +€8,015 | +15.1% |
| Trade debts | 44 | €1,098 | €7,230 | +€6,132 | +559% |
| Suppliers | 440/4 | €1,098 | €7,230 | +€6,132 | +559% |
| Advances received on contracts in progress | 46 | €50,000 | €50,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,342 | €2,887 | +€1,544 | +115% |
| Taxes | 450/3 | €1,342 | €2,887 | +€1,544 | +115% |
| Other amounts payable | 47/48 | €635 | €973 | +€338 | +53.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,566 | €16,748 | +€181 | +1.1% |
| Other operating charges | 640/8 | €5,156 | €1,992 | -€3,164 | -61.4% |
| Gross operating margin | 9900 | €37,684 | €35,170 | -€2,514 | -6.7% |
| Operating profit (loss) | 9901 | €15,962 | €16,431 | +€469 | +2.9% |
| Financial income | 75/76B | €621 | €1,968 | +€1,347 | +217% |
| Recurring financial income | 75 | €621 | €1,968 | +€1,347 | +217% |
| Financial charges | 65/66B | €1,723 | €1,324 | -€400 | -23.2% |
| Recurring financial charges | 65 | €1,723 | €1,324 | -€400 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €14,859 | €17,075 | +€2,215 | +14.9% |
| Income taxes | 67/77 | €1,434 | €1,552 | +€118 | +8.2% |
| Profit (loss) for the period | 9904 | €13,425 | €15,522 | +€2,098 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,425 | €15,522 | +€2,098 | +15.6% |
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 14 October 2026 via checked.be.