YAMAKYO: 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.
YAMAKYO
Largest movements
- Stocks and contracts +€11,900
up €11,900 (+132.2%), from €9,000 to €20,900
- Receivables within one year -€3,400
down €3,400 (-34.9%), from €9,741 to €6,341
- Cash -€3,361
down €3,361 (-3.7%), from €91,497 to €88,136
mainly Other debts (-€19,853) and Stocks and contracts (-€11,900)
- Profit (loss) carried forward +€29,620
up €29,620 (+56.7%), from €52,230 to €81,850
- Other debts -€19,853
down €19,853 (-86.6%), from €22,933 to €3,080
- Tax, wage and social debts -€8,891
down €8,891 (-95.6%), from €9,297 to €406
of which Remuneration and social security: -€8,017
- Trade debts +€3,916
up €3,916 (+21.4%), from €18,311 to €22,227
- Gross operating margin -€12,462
down €12,462 (-6.3%), from €197,718 to €185,256
- Taxes +€8,049
up €8,049 (+214.8%), from €3,747 to €11,796
- Staff costs -€7,677
down €7,677 (-5.2%), from €146,695 to €139,018
- Depreciation -€2,945
down €2,945 (-80.7%), from €3,650 to €705
- Other operating charges -€2,083
down €2,083 (-54.7%), from €3,807 to €1,724
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 | €112,771 | €117,563 | +€4,792 | +4.2% |
| Fixed assets | 21/28 | €2,533 | €2,185 | -€347 | -13.7% |
| Tangible fixed assets | 22/27 | €2,533 | €2,185 | -€347 | -13.7% |
| Furniture and vehicles | 24 | €2,533 | €2,185 | -€347 | -13.7% |
| Current assets | 29/58 | €110,238 | €115,377 | +€5,139 | +4.7% |
| Stocks and contracts in progress | 3 | €9,000 | €20,900 | +€11,900 | +132.2% |
| Stocks | 30/36 | €9,000 | €20,900 | +€11,900 | +132.2% |
| Amounts receivable within one year | 40/41 | €9,741 | €6,341 | -€3,400 | -34.9% |
| Other amounts receivable | 41 | €9,741 | €6,341 | -€3,400 | -34.9% |
| Cash at bank and in hand | 54/58 | €91,497 | €88,136 | -€3,361 | -3.7% |
| Total equity and liabilities | 10/49 | €112,771 | €117,563 | +€4,792 | +4.2% |
| Equity | 10/15 | €62,230 | €91,850 | +€29,620 | +47.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,230 | €81,850 | +€29,620 | +56.7% |
| Amounts payable | 17/49 | €50,541 | €25,713 | -€24,828 | -49.1% |
| Amounts payable within one year | 42/48 | €50,541 | €25,713 | -€24,828 | -49.1% |
| Trade debts | 44 | €18,311 | €22,227 | +€3,916 | +21.4% |
| Suppliers | 440/4 | €18,311 | €22,227 | +€3,916 | +21.4% |
| Taxes, remuneration and social security | 45 | €9,297 | €406 | -€8,891 | -95.6% |
| Taxes | 450/3 | €1,280 | €406 | -€874 | -68.3% |
| Remuneration and social security | 454/9 | €8,017 | - | -€8,017 | |
| Other amounts payable | 47/48 | €22,933 | €3,080 | -€19,853 | -86.6% |
| Remuneration, social security and pensions | 62 | €146,695 | €139,018 | -€7,677 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,650 | €705 | -€2,945 | -80.7% |
| Other operating charges | 640/8 | €3,807 | €1,724 | -€2,083 | -54.7% |
| Gross operating margin | 9900 | €197,718 | €185,256 | -€12,462 | -6.3% |
| Operating profit (loss) | 9901 | €43,567 | €43,810 | +€243 | +0.6% |
| Financial charges | 65/66B | €2,465 | €2,394 | -€71 | -2.9% |
| Recurring financial charges | 65 | €2,465 | €2,394 | -€71 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €41,102 | €41,416 | +€314 | +0.8% |
| Income taxes | 67/77 | €3,747 | €11,796 | +€8,049 | +214.8% |
| Profit (loss) for the period | 9904 | €37,355 | €29,620 | -€7,735 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,355 | €29,620 | -€7,735 | -20.7% |
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 5 October 2026 via checked.be.