YAMAN GROUP: 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.
YAMAN GROUP
Largest movements
- Receivables within one year +€12,175
up €12,175 (+431%), from €2,826 to €15,001
of which Trade receivables: +€15,001
- Tangible fixed assets -€10,279
down €10,279 (-74.9%), from €13,714 to €3,436
- Financial fixed assets +€10,100
new in 2025: €10,100
- Deferred charges and accrued income +€505
new in 2025: €505
- Cash +€305
up €305 (+12,404%), from €2 to €308
mainly Net result for the year (+€22,273) and Tax, wage and social debts (+€11,491)
- Tax, wage and social debts +€11,491
new in 2025: €11,491
of which Taxes: +€7,691
- Profit (loss) carried forward +€8,768
no longer reported in 2025 (was -€8,768)
- Other debts -€4,372
down €4,372 (-24.5%), from €17,877 to €13,504
- Trade debts -€2,486
down €2,486 (-51.4%), from €4,840 to €2,354
- Current portion of long-term debt -€595
no longer reported in 2025 (was €595)
- Gross operating margin +€28,563
up €28,563, from -€401 to €28,162
- Taxes +€2,816
new in 2025: €2,816
- Depreciation -€2,664
down €2,664 (-57.1%), from €4,664 to €2,000
- Other operating charges +€535
up €535 (+288%), from €186 to €721
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 | €16,543 | €29,350 | +€12,806 | +77.4% |
| Fixed assets | 21/28 | €13,714 | €13,536 | -€179 | -1.3% |
| Tangible fixed assets | 22/27 | €13,714 | €3,436 | -€10,279 | -74.9% |
| Furniture and vehicles | 24 | €13,714 | €3,436 | -€10,279 | -74.9% |
| Financial fixed assets | 28 | - | €10,100 | +€10,100 | |
| Current assets | 29/58 | €2,829 | €15,814 | +€12,985 | +459% |
| Amounts receivable within one year | 40/41 | €2,826 | €15,001 | +€12,175 | +431% |
| Trade receivables | 40 | - | €15,001 | +€15,001 | |
| Other amounts receivable | 41 | €2,826 | - | -€2,826 | |
| Cash at bank and in hand | 54/58 | €2 | €308 | +€305 | +12,404% |
| Deferred charges and accrued income | 490/1 | - | €505 | +€505 | |
| Total equity and liabilities | 10/49 | €16,543 | €29,350 | +€12,806 | +77.4% |
| Equity | 10/15 | -€6,768 | €2,000 | +€8,768 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,768 | - | +€8,768 | |
| Amounts payable | 17/49 | €23,312 | €27,350 | +€4,038 | +17.3% |
| Amounts payable within one year | 42/48 | €23,312 | €27,350 | +€4,038 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €595 | - | -€595 | |
| Trade debts | 44 | €4,840 | €2,354 | -€2,486 | -51.4% |
| Suppliers | 440/4 | €4,840 | €2,354 | -€2,486 | -51.4% |
| Taxes, remuneration and social security | 45 | - | €11,491 | +€11,491 | |
| Taxes | 450/3 | - | €7,691 | +€7,691 | |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €17,877 | €13,504 | -€4,372 | -24.5% |
| Non-recurring operating income | 76A | - | €221 | +€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,664 | €2,000 | -€2,664 | -57.1% |
| Other operating charges | 640/8 | €186 | €721 | +€535 | +288% |
| Gross operating margin | 9900 | -€401 | €28,162 | +€28,563 | |
| Operating profit (loss) | 9901 | -€5,251 | €25,441 | +€30,692 | |
| Financial income | 75/76B | €79 | €0 | -€79 | -99.7% |
| Recurring financial income | 75 | €79 | €0 | -€79 | -99.7% |
| Financial charges | 65/66B | €360 | €352 | -€8 | -2.2% |
| Recurring financial charges | 65 | €360 | €352 | -€8 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,532 | €25,089 | +€30,621 | |
| Income taxes | 67/77 | - | €2,816 | +€2,816 | |
| Profit (loss) for the period | 9904 | -€5,532 | €22,273 | +€27,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,532 | €22,273 | +€27,805 |
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 20 October 2026 via checked.be.