YAMB: 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.
YAMB
Largest movements
- Cash +€3,897
up €3,897 (+295.9%), from €1,317 to €5,214
mainly Other debts (+€14,408) and Depreciation (+€3,269)
- Tangible fixed assets +€3,170
up €3,170 (+437.3%), from €725 to €3,894
of which Furniture and vehicles: +€3,342
- Receivables within one year +€255
up €255 (+52.0%), from €492 to €747
- Other debts +€14,408
up €14,408 (+54.4%), from €26,462 to €40,870
- Profit (loss) carried forward -€8,028
down €8,028 (-28.8%), from -€27,844 to -€35,872
- Tax, wage and social debts +€982
up €982 (+703.9%), from €140 to €1,122
- Accrued charges and deferred income -€225
down €225 (-100.0%), from €225 to €0
- Trade debts +€185
up €185 (+33.6%), from €550 to €735
- Gross operating margin +€20,926
up €20,926 (+89.1%), from -€23,474 to -€2,548
- Depreciation +€2,933
up €2,933 (+872.2%), from €336 to €3,269
- Other operating charges +€1,090
up €1,090 (+123.9%), from €880 to €1,970
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 | €2,534 | €9,856 | +€7,322 | +289.0% |
| Fixed assets | 21/28 | €725 | €3,894 | +€3,170 | +437.3% |
| Tangible fixed assets | 22/27 | €725 | €3,894 | +€3,170 | +437.3% |
| Plant, machinery and equipment | 23 | €429 | €256 | -€173 | -40.2% |
| Furniture and vehicles | 24 | €296 | €3,638 | +€3,342 | +1129.8% |
| Current assets | 29/58 | €1,809 | €5,961 | +€4,152 | +229.6% |
| Amounts receivable within one year | 40/41 | €492 | €747 | +€255 | +52.0% |
| Other amounts receivable | 41 | €492 | €747 | +€255 | +52.0% |
| Cash at bank and in hand | 54/58 | €1,317 | €5,214 | +€3,897 | +295.9% |
| Total equity and liabilities | 10/49 | €2,534 | €9,856 | +€7,322 | +289.0% |
| Equity | 10/15 | -€24,844 | -€32,872 | -€8,028 | -32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,844 | -€35,872 | -€8,028 | -28.8% |
| Amounts payable | 17/49 | €27,377 | €42,727 | +€15,350 | +56.1% |
| Amounts payable within one year | 42/48 | €27,152 | €42,727 | +€15,575 | +57.4% |
| Trade debts | 44 | €550 | €735 | +€185 | +33.6% |
| Suppliers | 440/4 | €550 | €735 | +€185 | +33.6% |
| Taxes, remuneration and social security | 45 | €140 | €1,122 | +€982 | +703.9% |
| Taxes | 450/3 | €140 | €1,122 | +€982 | +703.9% |
| Other amounts payable | 47/48 | €26,462 | €40,870 | +€14,408 | +54.4% |
| Accrued charges and deferred income | 492/3 | €225 | €0 | -€225 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €3,269 | +€2,933 | +872.2% |
| Other operating charges | 640/8 | €880 | €1,970 | +€1,090 | +123.9% |
| Gross operating margin | 9900 | -€23,474 | -€2,548 | +€20,926 | +89.1% |
| Operating profit (loss) | 9901 | -€24,690 | -€7,787 | +€16,903 | +68.5% |
| Financial income | 75/76B | €70 | €0 | -€70 | -100.0% |
| Recurring financial income | 75 | €70 | €0 | -€70 | -100.0% |
| Financial charges | 65/66B | €212 | €100 | -€112 | -52.7% |
| Recurring financial charges | 65 | €212 | €100 | -€112 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,832 | -€7,887 | +€16,945 | +68.2% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€24,971 | -€8,028 | +€16,943 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,971 | -€8,028 | +€16,943 | +67.9% |
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 12 October 2026 via checked.be.