YAMARO SERVICES: 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.
YAMARO SERVICES
Largest movements
- Receivables within one year +€28,825
up €28,825 (+109%), from €26,463 to €55,288
of which Trade receivables: +€25,464
- Cash +€25,193
up €25,193 (+35.9%), from €70,270 to €95,463
mainly Net result for the year (+€42,480) and Tax, wage and social debts (+€18,175)
- Reserves +€42,480
up €42,480 (+75.1%), from €56,559 to €99,039
- Tax, wage and social debts +€18,175
up €18,175 (+57.0%), from €31,909 to €50,084
- Other debts -€6,169
no longer reported in 2025 (was €6,169)
- Gross operating margin -€22,649
down €22,649 (-25.9%), from €87,484 to €64,835
- Taxes -€5,037
down €5,037 (-20.9%), from €24,060 to €19,023
- Financial charges -€2,770
down €2,770 (-58.5%), from €4,731 to €1,961
- Other operating charges -€1,054
down €1,054 (-49.0%), from €2,150 to €1,096
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 | €96,733 | €152,103 | +€55,370 | +57.2% |
| Fixed assets | 21/28 | - | €1,352 | +€1,352 | |
| Tangible fixed assets | 22/27 | - | €1,352 | +€1,352 | |
| Furniture and vehicles | 24 | - | €1,352 | +€1,352 | |
| Current assets | 29/58 | €96,733 | €150,751 | +€54,018 | +55.8% |
| Amounts receivable within one year | 40/41 | €26,463 | €55,288 | +€28,825 | +109% |
| Trade receivables | 40 | €26,463 | €51,927 | +€25,464 | +96.2% |
| Other amounts receivable | 41 | - | €3,361 | +€3,361 | |
| Cash at bank and in hand | 54/58 | €70,270 | €95,463 | +€25,193 | +35.9% |
| Total equity and liabilities | 10/49 | €96,733 | €152,103 | +€55,370 | +57.2% |
| Equity | 10/15 | €56,559 | €99,039 | +€42,480 | +75.1% |
| Reserves | 13 | €56,559 | €99,039 | +€42,480 | +75.1% |
| Distributable reserves | 133 | €56,559 | €99,039 | +€42,480 | +75.1% |
| Amounts payable | 17/49 | €40,174 | €53,064 | +€12,890 | +32.1% |
| Amounts payable within one year | 42/48 | €40,174 | €53,064 | +€12,890 | +32.1% |
| Trade debts | 44 | €2,096 | €2,980 | +€884 | +42.2% |
| Suppliers | 440/4 | €2,096 | €2,980 | +€884 | +42.2% |
| Taxes, remuneration and social security | 45 | €31,909 | €50,084 | +€18,175 | +57.0% |
| Taxes | 450/3 | €31,909 | €50,084 | +€18,175 | +57.0% |
| Other amounts payable | 47/48 | €6,169 | - | -€6,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €305 | +€305 | |
| Other operating charges | 640/8 | €2,150 | €1,096 | -€1,054 | -49.0% |
| Gross operating margin | 9900 | €87,484 | €64,835 | -€22,649 | -25.9% |
| Operating profit (loss) | 9901 | €85,334 | €63,434 | -€21,900 | -25.7% |
| Financial income | 75/76B | €16 | €30 | +€14 | +87.5% |
| Recurring financial income | 75 | €16 | €30 | +€14 | +87.5% |
| Financial charges | 65/66B | €4,731 | €1,961 | -€2,770 | -58.5% |
| Recurring financial charges | 65 | €4,731 | €1,961 | -€2,770 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €80,619 | €61,503 | -€19,116 | -23.7% |
| Income taxes | 67/77 | €24,060 | €19,023 | -€5,037 | -20.9% |
| Profit (loss) for the period | 9904 | €56,559 | €42,480 | -€14,079 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,559 | €42,480 | -€14,079 | -24.9% |
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 22 October 2026 via checked.be.