YAMANS: 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.
YAMANS
Largest movements
- Receivables within one year +€12,993
up €12,993 (+20.4%), from €63,824 to €76,817
of which Trade receivables: +€14,230
- Tangible fixed assets +€6,181
up €6,181 (+136.7%), from €4,522 to €10,703
of which Furniture and vehicles: +€7,654
- Deferred charges and accrued income -€2,778
no longer reported in 2025 (was €2,778)
- Profit (loss) carried forward +€11,319
up €11,319 (+42.4%), from €26,700 to €38,019
- Debts after one year +€5,282
new in 2025: €5,282
- Trade debts -€3,780
down €3,780 (-10.6%), from €35,500 to €31,720
- Current portion of long-term debt +€2,652
new in 2025: €2,652
- Tax, wage and social debts +€1,546
up €1,546 (+21.2%), from €7,298 to €8,844
- Turnover -€132,701
no longer reported in 2025 (was €132,701)
- Purchases and services -€32,669
down €32,669 (-28.5%), from €114,434 to €81,765
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 | €71,125 | €87,533 | +€16,408 | +23.1% |
| Fixed assets | 21/28 | €4,522 | €10,703 | +€6,181 | +136.7% |
| Tangible fixed assets | 22/27 | €4,522 | €10,703 | +€6,181 | +136.7% |
| Plant, machinery and equipment | 23 | €2,443 | €969 | -€1,474 | -60.3% |
| Furniture and vehicles | 24 | €2,079 | €9,734 | +€7,654 | +368.1% |
| Current assets | 29/58 | €66,602 | €76,830 | +€10,228 | +15.4% |
| Amounts receivable within one year | 40/41 | €63,824 | €76,817 | +€12,993 | +20.4% |
| Trade receivables | 40 | €61,090 | €75,321 | +€14,230 | +23.3% |
| Other amounts receivable | 41 | €2,734 | €1,497 | -€1,237 | -45.3% |
| Cash at bank and in hand | 54/58 | €0 | €13 | +€12 | +2477.6% |
| Deferred charges and accrued income | 490/1 | €2,778 | - | -€2,778 | |
| Total equity and liabilities | 10/49 | €71,125 | €87,533 | +€16,408 | +23.1% |
| Equity | 10/15 | €26,800 | €38,119 | +€11,319 | +42.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,700 | €38,019 | +€11,319 | +42.4% |
| Amounts payable | 17/49 | €44,325 | €49,414 | +€5,089 | +11.5% |
| Amounts payable after more than one year | 17 | - | €5,282 | +€5,282 | |
| Financial debts | 170/4 | - | €5,282 | +€5,282 | |
| Amounts payable within one year | 42/48 | €44,325 | €44,132 | -€193 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,652 | +€2,652 | |
| Trade debts | 44 | €35,500 | €31,720 | -€3,780 | -10.6% |
| Suppliers | 440/4 | €35,500 | €31,720 | -€3,780 | -10.6% |
| Taxes, remuneration and social security | 45 | €7,298 | €8,844 | +€1,546 | +21.2% |
| Taxes | 450/3 | €7,298 | €8,844 | +€1,546 | +21.2% |
| Other amounts payable | 47/48 | €1,527 | €915 | -€612 | -40.1% |
| Turnover | 70 | €132,701 | - | -€132,701 | |
| Goods, raw materials, services and sundry goods | 60/61 | €114,434 | €81,765 | -€32,669 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €2,952 | -€350 | -10.6% |
| Other operating charges | 640/8 | €1,513 | €905 | -€608 | -40.2% |
| Gross operating margin | 9900 | €18,267 | €18,563 | +€296 | +1.6% |
| Operating profit (loss) | 9901 | €13,451 | €14,706 | +€1,255 | +9.3% |
| Financial income | 75/76B | €52 | €0 | -€52 | -99.9% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -99.9% |
| Financial charges | 65/66B | €407 | €293 | -€114 | -28.0% |
| Recurring financial charges | 65 | €407 | €293 | -€114 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €13,097 | €14,413 | +€1,316 | +10.0% |
| Income taxes | 67/77 | €2,995 | €3,094 | +€98 | +3.3% |
| Profit (loss) for the period | 9904 | €10,101 | €11,319 | +€1,218 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,101 | €11,319 | +€1,218 | +12.1% |
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 9 October 2026 via checked.be.