YAMADA: 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.
YAMADA
Largest movements
- Cash +€3,232
up €3,232 (+3.0%), from €109,318 to €112,550
mainly Net result for the year (+€12,317) and Receivables within one year (+€1,731)
- Receivables within one year -€1,731
down €1,731 (-50.5%), from €3,429 to €1,698
of which Trade receivables: -€2,961
- Deferred charges and accrued income +€1,580
new in 2025: €1,580
- Reserves +€12,317
up €12,317 (+20.0%), from €61,669 to €73,986
of which Distributable reserves: +€12,317
- Other debts -€9,083
down €9,083 (-93.7%), from €9,698 to €615
- Trade debts -€1,286
down €1,286 (-38.8%), from €3,315 to €2,028
- Gross operating margin -€2,921
down €2,921 (-12.7%), from €22,922 to €20,002
- Financial charges -€766
down €766 (-41.5%), from €1,845 to €1,080
- Taxes -€541
down €541 (-9.7%), from €5,561 to €5,019
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 | €115,457 | €118,089 | +€2,632 | +2.3% |
| Fixed assets | 21/28 | €2,029 | €1,312 | -€717 | -35.3% |
| Tangible fixed assets | 22/27 | €1,874 | €1,157 | -€717 | -38.2% |
| Plant, machinery and equipment | 23 | €842 | €562 | -€281 | -33.3% |
| Furniture and vehicles | 24 | €1,032 | €596 | -€436 | -42.3% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €113,428 | €116,777 | +€3,348 | +3.0% |
| Stocks and contracts in progress | 3 | €681 | €948 | +€267 | +39.2% |
| Stocks | 30/36 | €681 | €948 | +€267 | +39.2% |
| Amounts receivable within one year | 40/41 | €3,429 | €1,698 | -€1,731 | -50.5% |
| Trade receivables | 40 | €3,429 | €468 | -€2,961 | -86.4% |
| Other amounts receivable | 41 | - | €1,231 | +€1,231 | |
| Cash at bank and in hand | 54/58 | €109,318 | €112,550 | +€3,232 | +3.0% |
| Deferred charges and accrued income | 490/1 | - | €1,580 | +€1,580 | |
| Total equity and liabilities | 10/49 | €115,457 | €118,089 | +€2,632 | +2.3% |
| Equity | 10/15 | €94,788 | €107,105 | +€12,317 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | -€0 | 0.0% |
| Reserves | 13 | €61,669 | €73,986 | +€12,317 | +20.0% |
| Tax-exempt reserves | 132 | €4,877 | €4,877 | = | 0.0% |
| Distributable reserves | 133 | €56,791 | €69,108 | +€12,317 | +21.7% |
| Profit (loss) carried forward | 14 | €26,919 | €26,919 | = | 0.0% |
| Amounts payable | 17/49 | €20,669 | €10,984 | -€9,685 | -46.9% |
| Amounts payable within one year | 42/48 | €20,669 | €10,984 | -€9,685 | -46.9% |
| Trade debts | 44 | €3,315 | €2,028 | -€1,286 | -38.8% |
| Suppliers | 440/4 | €3,315 | €2,028 | -€1,286 | -38.8% |
| Taxes, remuneration and social security | 45 | €7,656 | €8,341 | +€685 | +8.9% |
| Taxes | 450/3 | €5,456 | €4,491 | -€965 | -17.7% |
| Remuneration and social security | 454/9 | €2,200 | €3,850 | +€1,650 | +75.0% |
| Other amounts payable | 47/48 | €9,698 | €615 | -€9,083 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €717 | -€52 | -6.8% |
| Other operating charges | 640/8 | €1,302 | €1,297 | -€5 | -0.4% |
| Gross operating margin | 9900 | €22,922 | €20,002 | -€2,921 | -12.7% |
| Operating profit (loss) | 9901 | €20,852 | €17,989 | -€2,863 | -13.7% |
| Financial income | 75/76B | €432 | €427 | -€5 | -1.1% |
| Recurring financial income | 75 | €432 | €427 | -€5 | -1.1% |
| Financial charges | 65/66B | €1,845 | €1,080 | -€766 | -41.5% |
| Recurring financial charges | 65 | €1,845 | €1,080 | -€766 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €19,439 | €17,336 | -€2,103 | -10.8% |
| Income taxes | 67/77 | €5,561 | €5,019 | -€541 | -9.7% |
| Profit (loss) for the period | 9904 | €13,878 | €12,317 | -€1,561 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,878 | €12,317 | -€1,561 | -11.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.