YAMIL: what changed
Two fiscal 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.
YAMIL
Largest movements
- Cash -€18,238
down €18,238 (-80.9%), from €22,544 to €4,306
mainly Debts after one year (-€27,164) and Trade debts (-€8,174)
- Tangible fixed assets -€6,642
down €6,642 (-13.6%), from €48,966 to €42,323
of which Plant, machinery and equipment: -€3,452
- Stocks and contracts +€1,435
new in 2025: €1,435
- Debts after one year -€27,164
down €27,164 (-47.1%), from €57,711 to €30,547
- Profit (loss) carried forward +€9,191
up €9,191, from -€460 to €8,731
- Trade debts -€8,174
down €8,174 (-95.6%), from €8,549 to €375
- Tax, wage and social debts +€2,737
up €2,737 (+441.2%), from €620 to €3,357
- Taxes +€2,512
new in 2025: €2,512
- Other operating charges -€2,287
down €2,287 (-59.1%), from €3,870 to €1,583
- Gross operating margin -€1,501
down €1,501 (-11.0%), from €13,659 to €12,158
- Financial charges -€1,285
down €1,285 (-41.3%), from €3,112 to €1,828
- Depreciation -€516
down €516 (-7.2%), from €7,158 to €6,642
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 | €72,798 | €49,710 | -€23,088 | -31.7% |
| Fixed assets | 21/28 | €48,966 | €42,323 | -€6,642 | -13.6% |
| Tangible fixed assets | 22/27 | €48,966 | €42,323 | -€6,642 | -13.6% |
| Plant, machinery and equipment | 23 | €23,386 | €19,934 | -€3,452 | -14.8% |
| Furniture and vehicles | 24 | €2,838 | €2,264 | -€574 | -20.2% |
| Other tangible fixed assets | 26 | €22,741 | €20,125 | -€2,616 | -11.5% |
| Current assets | 29/58 | €23,832 | €7,387 | -€16,445 | -69.0% |
| Stocks and contracts in progress | 3 | - | €1,435 | +€1,435 | |
| Stocks | 30/36 | - | €1,435 | +€1,435 | |
| Amounts receivable within one year | 40/41 | - | €46 | +€46 | |
| Other amounts receivable | 41 | - | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €22,544 | €4,306 | -€18,238 | -80.9% |
| Deferred charges and accrued income | 490/1 | €1,288 | €1,600 | +€312 | +24.2% |
| Total equity and liabilities | 10/49 | €72,798 | €49,710 | -€23,088 | -31.7% |
| Equity | 10/15 | €2,101 | €11,292 | +€9,191 | +437.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €61 | €61 | = | 0.0% |
| Tax-exempt reserves | 132 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€460 | €8,731 | +€9,191 | |
| Amounts payable | 17/49 | €70,696 | €38,418 | -€32,278 | -45.7% |
| Amounts payable after more than one year | 17 | €57,711 | €30,547 | -€27,164 | -47.1% |
| Financial debts | 170/4 | €57,711 | €30,547 | -€27,164 | -47.1% |
| Amounts payable within one year | 42/48 | €12,985 | €7,871 | -€5,114 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €3,816 | €4,138 | +€322 | +8.4% |
| Trade debts | 44 | €8,549 | €375 | -€8,174 | -95.6% |
| Suppliers | 440/4 | €8,549 | €375 | -€8,174 | -95.6% |
| Taxes, remuneration and social security | 45 | €620 | €3,357 | +€2,737 | +441.2% |
| Taxes | 450/3 | €620 | €3,357 | +€2,737 | +441.2% |
| Remuneration, social security and pensions | 62 | €112 | - | -€112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,158 | €6,642 | -€516 | -7.2% |
| Other operating charges | 640/8 | €3,870 | €1,583 | -€2,287 | -59.1% |
| Gross operating margin | 9900 | €13,659 | €12,158 | -€1,501 | -11.0% |
| Operating profit (loss) | 9901 | €2,520 | €3,933 | +€1,413 | +56.1% |
| Financial income | 75/76B | €194 | €407 | +€213 | +110.0% |
| Recurring financial income | 75 | €194 | €407 | +€213 | +110.0% |
| Financial charges | 65/66B | €3,112 | €1,828 | -€1,285 | -41.3% |
| Recurring financial charges | 65 | €3,112 | €1,828 | -€1,285 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€399 | €2,512 | +€2,911 | |
| Income taxes | 67/77 | - | €2,512 | +€2,512 | |
| Profit (loss) for the period | 9904 | -€399 | €0 | +€399 | |
| Transfer to tax-exempt reserves | 689 | €61 | - | -€61 | |
| Profit (loss) for the period to be appropriated | 9905 | -€460 | €0 | +€460 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.