Yambla: 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.
Yambla
Largest movements
- Intangible fixed assets -€72,879
down €72,879 (-29.9%), from €243,639 to €170,760
- Cash +€26,458
up €26,458 (+49.5%), from €53,398 to €79,856
mainly Depreciation (+€104,250) and Net result for the year (+€13,756)
- Receivables within one year +€10,968
new in 2025: €10,968
- Tangible fixed assets -€4,033
down €4,033 (-23.7%), from €17,052 to €13,019
of which Furniture and vehicles: -€3,814
- Tax, wage and social debts -€25,811
down €25,811 (-50.7%), from €50,912 to €25,101
of which Remuneration and social security: -€32,075
- Accrued charges and deferred income -€13,907
down €13,907 (-17.9%), from €77,540 to €63,633
- Reserves +€13,756
up €13,756 (+16.9%), from €81,609 to €95,365
- Other debts -€8,568
down €8,568 (-14.4%), from €59,447 to €50,879
- Debts after one year -€4,166
down €4,166 (-43.0%), from €9,690 to €5,524
- Gross operating margin -€98,446
down €98,446 (-40.6%), from €242,251 to €143,805
- Staff costs -€91,312
down €91,312 (-86.8%), from €105,169 to €13,857
- Depreciation -€6,996
down €6,996 (-6.3%), from €111,246 to €104,250
- Financial charges -€4,257
down €4,257 (-49.2%), from €8,655 to €4,398
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 | €314,816 | €275,060 | -€39,756 | -12.6% |
| Fixed assets | 21/28 | €260,691 | €183,779 | -€76,912 | -29.5% |
| Intangible fixed assets | 21 | €243,639 | €170,760 | -€72,879 | -29.9% |
| Tangible fixed assets | 22/27 | €17,052 | €13,019 | -€4,033 | -23.7% |
| Plant, machinery and equipment | 23 | €1,227 | €67 | -€1,160 | -94.6% |
| Furniture and vehicles | 24 | €15,825 | €12,012 | -€3,814 | -24.1% |
| Other tangible fixed assets | 26 | - | €941 | +€941 | |
| Current assets | 29/58 | €54,125 | €91,281 | +€37,156 | +68.6% |
| Amounts receivable within one year | 40/41 | - | €10,968 | +€10,968 | |
| Trade receivables | 40 | - | €10,968 | +€10,968 | |
| Cash at bank and in hand | 54/58 | €53,398 | €79,856 | +€26,458 | +49.5% |
| Deferred charges and accrued income | 490/1 | €727 | €457 | -€270 | -37.1% |
| Total equity and liabilities | 10/49 | €314,816 | €275,060 | -€39,756 | -12.6% |
| Equity | 10/15 | €101,609 | €115,365 | +€13,756 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,609 | €95,365 | +€13,756 | +16.9% |
| Distributable reserves | 133 | €81,609 | €95,365 | +€13,756 | +16.9% |
| Amounts payable | 17/49 | €213,207 | €159,695 | -€53,512 | -25.1% |
| Amounts payable after more than one year | 17 | €9,690 | €5,524 | -€4,166 | -43.0% |
| Financial debts | 170/4 | €9,690 | €5,524 | -€4,166 | -43.0% |
| Amounts payable within one year | 42/48 | €125,978 | €90,538 | -€35,440 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €5,778 | €4,571 | -€1,207 | -20.9% |
| Financial debts | 43 | - | €768 | +€768 | |
| Credit institutions | 430/8 | - | €768 | +€768 | |
| Trade debts | 44 | €9,840 | €9,218 | -€622 | -6.3% |
| Suppliers | 440/4 | €9,840 | €9,218 | -€622 | -6.3% |
| Taxes, remuneration and social security | 45 | €50,912 | €25,101 | -€25,811 | -50.7% |
| Taxes | 450/3 | €18,838 | €25,101 | +€6,264 | +33.3% |
| Remuneration and social security | 454/9 | €32,075 | €0 | -€32,075 | -100% |
| Other amounts payable | 47/48 | €59,447 | €50,879 | -€8,568 | -14.4% |
| Accrued charges and deferred income | 492/3 | €77,540 | €63,633 | -€13,907 | -17.9% |
| Remuneration, social security and pensions | 62 | €105,169 | €13,857 | -€91,312 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,246 | €104,250 | -€6,996 | -6.3% |
| Other operating charges | 640/8 | €555 | €1,278 | +€724 | +130% |
| Gross operating margin | 9900 | €242,251 | €143,805 | -€98,446 | -40.6% |
| Operating profit (loss) | 9901 | €25,281 | €24,420 | -€862 | -3.4% |
| Financial income | 75/76B | €320 | €344 | +€24 | +7.5% |
| Recurring financial income | 75 | €320 | €344 | +€24 | +7.5% |
| Financial charges | 65/66B | €8,655 | €4,398 | -€4,257 | -49.2% |
| Recurring financial charges | 65 | €8,655 | €4,398 | -€4,257 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €16,946 | €20,365 | +€3,419 | +20.2% |
| Income taxes | 67/77 | €5,421 | €6,609 | +€1,187 | +21.9% |
| Profit (loss) for the period | 9904 | €11,524 | €13,756 | +€2,232 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,524 | €13,756 | +€2,232 | +19.4% |
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 17 October 2026 via checked.be.