YAMI: 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.
YAMI
Largest movements
- Receivables within one year -€18,035
down €18,035 (-6.9%), from €261,074 to €243,040
of which Other amounts receivable: -€16,405
- Cash +€5,648
up €5,648 (+10.3%), from €55,014 to €60,662
mainly Advances received (+€20,250) and Receivables within one year (+€18,035)
- Trade debts -€38,171
down €38,171 (-35.3%), from €108,220 to €70,049
- Advances received +€20,250
up €20,250 (+661%), from €3,065 to €23,315
- Other debts +€8,438
up €8,438 (+5.1%), from €166,349 to €174,787
- Profit (loss) carried forward -€5,572
down €5,572 (-19.5%), from €28,564 to €22,992
- Gross operating margin -€6,065
down €6,065 (-5.2%), from €115,527 to €109,462
- Staff costs +€5,484
up €5,484 (+5.5%), from €99,173 to €104,657
- Financial charges +€1,974
up €1,974, from -€231 to €1,743
- Taxes -€1,651
down €1,651 (-87.7%), from €1,884 to €232
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 | €365,793 | €352,045 | -€13,748 | -3.8% |
| Fixed assets | 21/28 | €23,934 | €20,289 | -€3,646 | -15.2% |
| Tangible fixed assets | 22/27 | €19,402 | €15,757 | -€3,646 | -18.8% |
| Plant, machinery and equipment | 23 | €2,774 | €1,314 | -€1,460 | -52.6% |
| Furniture and vehicles | 24 | €2,019 | €1,090 | -€929 | -46.0% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €14,609 | €13,352 | -€1,257 | -8.6% |
| Financial fixed assets | 28 | €4,532 | €4,532 | = | 0.0% |
| Current assets | 29/58 | €341,859 | €331,757 | -€10,102 | -3.0% |
| Stocks and contracts in progress | 3 | €25,771 | €28,055 | +€2,285 | +8.9% |
| Stocks | 30/36 | €25,771 | €28,055 | +€2,285 | +8.9% |
| Amounts receivable within one year | 40/41 | €261,074 | €243,040 | -€18,035 | -6.9% |
| Trade receivables | 40 | €188,401 | €186,771 | -€1,630 | -0.9% |
| Other amounts receivable | 41 | €72,674 | €56,269 | -€16,405 | -22.6% |
| Cash at bank and in hand | 54/58 | €55,014 | €60,662 | +€5,648 | +10.3% |
| Total equity and liabilities | 10/49 | €365,793 | €352,045 | -€13,748 | -3.8% |
| Equity | 10/15 | €55,852 | €50,279 | -€5,572 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,687 | €8,687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,827 | €6,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,564 | €22,992 | -€5,572 | -19.5% |
| Amounts payable | 17/49 | €309,942 | €301,766 | -€8,176 | -2.6% |
| Amounts payable within one year | 42/48 | €309,942 | €301,766 | -€8,176 | -2.6% |
| Trade debts | 44 | €108,220 | €70,049 | -€38,171 | -35.3% |
| Suppliers | 440/4 | €108,220 | €70,049 | -€38,171 | -35.3% |
| Advances received on contracts in progress | 46 | €3,065 | €23,315 | +€20,250 | +661% |
| Taxes, remuneration and social security | 45 | €32,308 | €33,614 | +€1,307 | +4.0% |
| Taxes | 450/3 | €9,331 | €7,247 | -€2,084 | -22.3% |
| Remuneration and social security | 454/9 | €22,977 | €26,367 | +€3,391 | +14.8% |
| Other amounts payable | 47/48 | €166,349 | €174,787 | +€8,438 | +5.1% |
| Remuneration, social security and pensions | 62 | €99,173 | €104,657 | +€5,484 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,392 | €5,863 | +€471 | +8.7% |
| Other operating charges | 640/8 | €2,505 | €2,546 | +€41 | +1.7% |
| Gross operating margin | 9900 | €115,527 | €109,462 | -€6,065 | -5.2% |
| Operating profit (loss) | 9901 | €8,457 | -€3,604 | -€12,061 | |
| Financial income | 75/76B | €23 | €7 | -€16 | -70.3% |
| Recurring financial income | 75 | €23 | €7 | -€16 | -70.3% |
| Financial charges | 65/66B | -€231 | €1,743 | +€1,974 | |
| Recurring financial charges | 65 | -€231 | €1,743 | +€1,974 | |
| Profit (loss) for the period before taxes | 9903 | €8,711 | -€5,340 | -€14,051 | |
| Income taxes | 67/77 | €1,884 | €232 | -€1,651 | -87.7% |
| Profit (loss) for the period | 9904 | €6,827 | -€5,572 | -€12,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,827 | -€5,572 | -€12,400 |
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.