Yamizo: 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.
Yamizo
Largest movements
- Cash -€35,320
down €35,320 (-52.2%), from €67,656 to €32,335
mainly Investment in fixed assets (net) (-€31,531) and Tax, wage and social debts (-€19,633)
- Tangible fixed assets +€21,818
up €21,818 (+135%), from €16,176 to €37,993
- Receivables within one year +€11,414
up €11,414 (+43.1%), from €26,510 to €37,924
of which Trade receivables: +€6,725
- Financial fixed assets +€2,340
new in 2025: €2,340
- Deferred charges and accrued income +€1,473
up €1,473 (+477%), from €309 to €1,783
- Reserves +€21,092
up €21,092 (+30.9%), from €68,294 to €89,386
- Tax, wage and social debts -€19,633
down €19,633 (-51.3%), from €38,303 to €18,670
of which Taxes: -€19,614
- Gross operating margin -€14,768
down €14,768 (-25.8%), from €57,196 to €42,428
- Taxes -€3,613
down €3,613 (-23.3%), from €15,494 to €11,880
- Depreciation +€1,718
up €1,718 (+30.4%), from €5,655 to €7,374
- Financial charges +€899
up €899 (+758%), from €119 to €1,018
- Financial income +€713
up €713 (+153%), from €466 to €1,179
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 | €110,651 | €112,375 | +€1,725 | +1.6% |
| Fixed assets | 21/28 | €16,176 | €40,333 | +€24,158 | +149% |
| Tangible fixed assets | 22/27 | €16,176 | €37,993 | +€21,818 | +135% |
| Plant, machinery and equipment | 23 | €4,772 | €7,148 | +€2,375 | +49.8% |
| Furniture and vehicles | 24 | €11,403 | €22,276 | +€10,873 | +95.4% |
| Other tangible fixed assets | 26 | - | €8,569 | +€8,569 | |
| Financial fixed assets | 28 | - | €2,340 | +€2,340 | |
| Current assets | 29/58 | €94,475 | €72,042 | -€22,433 | -23.7% |
| Amounts receivable within one year | 40/41 | €26,510 | €37,924 | +€11,414 | +43.1% |
| Trade receivables | 40 | €9,973 | €16,699 | +€6,725 | +67.4% |
| Other amounts receivable | 41 | €16,537 | €21,226 | +€4,689 | +28.4% |
| Cash at bank and in hand | 54/58 | €67,656 | €32,335 | -€35,320 | -52.2% |
| Deferred charges and accrued income | 490/1 | €309 | €1,783 | +€1,473 | +477% |
| Total equity and liabilities | 10/49 | €110,651 | €112,375 | +€1,725 | +1.6% |
| Equity | 10/15 | €70,294 | €91,386 | +€21,092 | +30.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,294 | €89,386 | +€21,092 | +30.9% |
| Distributable reserves | 133 | €68,294 | €89,386 | +€21,092 | +30.9% |
| Amounts payable | 17/49 | €40,357 | €20,989 | -€19,367 | -48.0% |
| Amounts payable within one year | 42/48 | €40,357 | €20,989 | -€19,367 | -48.0% |
| Trade debts | 44 | €2,053 | €2,319 | +€266 | +12.9% |
| Suppliers | 440/4 | €2,053 | €2,319 | +€266 | +12.9% |
| Taxes, remuneration and social security | 45 | €38,303 | €18,670 | -€19,633 | -51.3% |
| Taxes | 450/3 | €38,284 | €18,670 | -€19,614 | -51.2% |
| Remuneration and social security | 454/9 | €20 | €0 | -€20 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,655 | €7,374 | +€1,718 | +30.4% |
| Other operating charges | 640/8 | €1,584 | €2,243 | +€659 | +41.6% |
| Gross operating margin | 9900 | €57,196 | €42,428 | -€14,768 | -25.8% |
| Operating profit (loss) | 9901 | €49,957 | €32,812 | -€17,145 | -34.3% |
| Financial income | 75/76B | €466 | €1,179 | +€713 | +153% |
| Recurring financial income | 75 | €466 | €1,179 | +€713 | +153% |
| Financial charges | 65/66B | €119 | €1,018 | +€899 | +758% |
| Recurring financial charges | 65 | €119 | €1,018 | +€899 | +758% |
| Profit (loss) for the period before taxes | 9903 | €50,304 | €32,973 | -€17,331 | -34.5% |
| Income taxes | 67/77 | €15,494 | €11,880 | -€3,613 | -23.3% |
| Profit (loss) for the period | 9904 | €34,811 | €21,092 | -€13,718 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,811 | €21,092 | -€13,718 | -39.4% |
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 13 October 2026 via checked.be.