YAMECO: 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.
YAMECO
Largest movements
- Cash -€45,982
down €45,982 (-23.0%), from €200,314 to €154,332
mainly Tax, wage and social debts (-€46,878) and Trade debts (-€39,266)
- Deferred charges and accrued income -€24,135
down €24,135 (-33.2%), from €72,626 to €48,491
- Receivables within one year -€15,787
down €15,787 (-5.2%), from €301,298 to €285,510
of which Trade receivables: -€15,732
- Tangible fixed assets -€7,332
down €7,332 (-24.0%), from €30,592 to €23,260
of which Furniture and vehicles: -€10,371
- Tax, wage and social debts -€46,878
down €46,878 (-26.8%), from €175,171 to €128,293
of which Taxes: -€54,058
- Trade debts -€39,266
down €39,266 (-21.4%), from €183,858 to €144,593
- Profit (loss) carried forward -€7,249
down €7,249 (-2.9%), from €249,045 to €241,796
- Gross operating margin -€108,894
down €108,894 (-30.8%), from €353,232 to €244,338
- Taxes -€35,605
down €35,605 (-85.0%), from €41,900 to €6,295
- Write-downs +€24,356
no longer reported in 2025 (was -€24,356)
- Staff costs +€15,362
up €15,362 (+7.0%), from €219,619 to €234,981
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 | €621,491 | €528,256 | -€93,235 | -15.0% |
| Fixed assets | 21/28 | €47,253 | €39,922 | -€7,332 | -15.5% |
| Tangible fixed assets | 22/27 | €30,592 | €23,260 | -€7,332 | -24.0% |
| Plant, machinery and equipment | 23 | €3,979 | €4,653 | +€674 | +16.9% |
| Furniture and vehicles | 24 | €26,613 | €16,241 | -€10,371 | -39.0% |
| Other tangible fixed assets | 26 | - | €2,366 | +€2,366 | |
| Financial fixed assets | 28 | €16,662 | €16,662 | = | 0.0% |
| Current assets | 29/58 | €574,237 | €488,334 | -€85,903 | -15.0% |
| Amounts receivable within one year | 40/41 | €301,298 | €285,510 | -€15,787 | -5.2% |
| Trade receivables | 40 | €300,108 | €284,376 | -€15,732 | -5.2% |
| Other amounts receivable | 41 | €1,190 | €1,134 | -€56 | -4.7% |
| Cash at bank and in hand | 54/58 | €200,314 | €154,332 | -€45,982 | -23.0% |
| Deferred charges and accrued income | 490/1 | €72,626 | €48,491 | -€24,135 | -33.2% |
| Total equity and liabilities | 10/49 | €621,491 | €528,256 | -€93,235 | -15.0% |
| Equity | 10/15 | €261,045 | €253,796 | -€7,249 | -2.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,045 | €241,796 | -€7,249 | -2.9% |
| Amounts payable | 17/49 | €360,446 | €274,460 | -€85,987 | -23.9% |
| Amounts payable within one year | 42/48 | €359,029 | €274,460 | -€84,570 | -23.6% |
| Trade debts | 44 | €183,858 | €144,593 | -€39,266 | -21.4% |
| Suppliers | 440/4 | €183,858 | €144,593 | -€39,266 | -21.4% |
| Taxes, remuneration and social security | 45 | €175,171 | €128,293 | -€46,878 | -26.8% |
| Taxes | 450/3 | €155,197 | €101,139 | -€54,058 | -34.8% |
| Remuneration and social security | 454/9 | €19,974 | €27,154 | +€7,180 | +35.9% |
| Other amounts payable | 47/48 | - | €1,574 | +€1,574 | |
| Accrued charges and deferred income | 492/3 | €1,417 | - | -€1,417 | |
| Remuneration, social security and pensions | 62 | €219,619 | €234,981 | +€15,362 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,502 | €5,807 | -€2,694 | -31.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,356 | - | +€24,356 | |
| Other operating charges | 640/8 | €1,140 | €3,631 | +€2,490 | +218% |
| Gross operating margin | 9900 | €353,232 | €244,338 | -€108,894 | -30.8% |
| Operating profit (loss) | 9901 | €148,326 | -€82 | -€148,408 | |
| Financial income | 75/76B | €44 | €183 | +€139 | +319% |
| Recurring financial income | 75 | €44 | €183 | +€139 | +319% |
| Financial charges | 65/66B | €627 | €1,055 | +€428 | +68.2% |
| Recurring financial charges | 65 | €627 | €1,055 | +€428 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €147,743 | -€954 | -€148,697 | |
| Income taxes | 67/77 | €41,900 | €6,295 | -€35,605 | -85.0% |
| Profit (loss) for the period | 9904 | €105,843 | -€7,249 | -€113,092 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,843 | -€7,249 | -€113,092 |
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 18 October 2026 via checked.be.