YAMAN PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year -€47,300
down €47,300 (-59.4%), from €79,631 to €32,331
of which Trade receivables: -€41,292
- Cash -€18,034
down €18,034 (-95.1%), from €18,970 to €936
mainly Trade debts (-€32,109) and Advances received (-€23,409)
- Tangible fixed assets +€4,187
up €4,187 (+93.3%), from €4,489 to €8,677
of which Furniture and vehicles: +€4,055
- Stocks and contracts +€3,147
new in 2025: €3,147
- Trade debts -€32,109
down €32,109 (-48.4%), from €66,325 to €34,216
- Advances received -€23,409
no longer reported in 2025 (was €23,409)
- Tax, wage and social debts -€3,300
down €3,300 (-68.8%), from €4,800 to €1,500
of which Taxes: -€2,300
- Gross operating margin -€6,866
down €6,866 (-55.9%), from €12,273 to €5,407
- Taxes -€2,262
down €2,262 (-98.3%), from €2,300 to €38
- Depreciation -€1,472
down €1,472 (-44.8%), from €3,285 to €1,813
- Other operating charges +€1,369
up €1,369 (+86.8%), from €1,578 to €2,947
- Financial income +€309
up €309 (+85.0%), from €364 to €673
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 | €103,401 | €45,091 | -€58,311 | -56.4% |
| Fixed assets | 21/28 | €4,489 | €8,677 | +€4,187 | +93.3% |
| Tangible fixed assets | 22/27 | €4,489 | €8,677 | +€4,187 | +93.3% |
| Plant, machinery and equipment | 23 | €3,037 | €3,169 | +€132 | +4.4% |
| Furniture and vehicles | 24 | €1,452 | €5,507 | +€4,055 | +279% |
| Current assets | 29/58 | €98,912 | €36,414 | -€62,498 | -63.2% |
| Stocks and contracts in progress | 3 | - | €3,147 | +€3,147 | |
| Stocks | 30/36 | - | €3,147 | +€3,147 | |
| Amounts receivable within one year | 40/41 | €79,631 | €32,331 | -€47,300 | -59.4% |
| Trade receivables | 40 | €67,550 | €26,259 | -€41,292 | -61.1% |
| Other amounts receivable | 41 | €12,080 | €6,072 | -€6,009 | -49.7% |
| Cash at bank and in hand | 54/58 | €18,970 | €936 | -€18,034 | -95.1% |
| Deferred charges and accrued income | 490/1 | €311 | - | -€311 | |
| Total equity and liabilities | 10/49 | €103,401 | €45,091 | -€58,311 | -56.4% |
| Equity | 10/15 | €8,868 | €9,374 | +€507 | +5.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,868 | €5,374 | +€507 | +10.4% |
| Amounts payable | 17/49 | €94,534 | €35,716 | -€58,817 | -62.2% |
| Amounts payable within one year | 42/48 | €94,534 | €35,716 | -€58,817 | -62.2% |
| Trade debts | 44 | €66,325 | €34,216 | -€32,109 | -48.4% |
| Suppliers | 440/4 | €66,325 | €34,216 | -€32,109 | -48.4% |
| Advances received on contracts in progress | 46 | €23,409 | - | -€23,409 | |
| Taxes, remuneration and social security | 45 | €4,800 | €1,500 | -€3,300 | -68.8% |
| Taxes | 450/3 | €2,300 | - | -€2,300 | |
| Remuneration and social security | 454/9 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,285 | €1,813 | -€1,472 | -44.8% |
| Other operating charges | 640/8 | €1,578 | €2,947 | +€1,369 | +86.8% |
| Gross operating margin | 9900 | €12,273 | €5,407 | -€6,866 | -55.9% |
| Operating profit (loss) | 9901 | €7,410 | €647 | -€6,763 | -91.3% |
| Financial income | 75/76B | €364 | €673 | +€309 | +85.0% |
| Recurring financial income | 75 | €364 | €673 | +€309 | +85.0% |
| Financial charges | 65/66B | €606 | €775 | +€169 | +27.9% |
| Recurring financial charges | 65 | €606 | €775 | +€169 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €7,168 | €545 | -€6,623 | -92.4% |
| Income taxes | 67/77 | €2,300 | €38 | -€2,262 | -98.3% |
| Profit (loss) for the period | 9904 | €4,868 | €507 | -€4,361 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,868 | €507 | -€4,361 | -89.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.