YAMMI: 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.
YAMMI
Largest movements
- Intangible fixed assets -€51,714
down €51,714 (-21.0%), from €246,129 to €194,415
- Deferred charges and accrued income +€13,313
up €13,313 (+160%), from €8,314 to €21,628
- Receivables within one year +€9,036
up €9,036 (+33.1%), from €27,323 to €36,359
of which Other amounts receivable: +€5,550
- Cash -€6,576
down €6,576 (-19.7%), from €33,316 to €26,740
mainly Net result for the year (-€32,618) and Debts after one year (-€19,380)
- Financial fixed assets +€4,881
up €4,881 (+2,441%), from €200 to €5,081
- Profit (loss) carried forward -€32,618
down €32,618 (-24.2%), from -€134,586 to -€167,203
- Debts after one year -€19,380
down €19,380 (-6.7%), from €289,380 to €270,000
- Tax, wage and social debts +€14,275
up €14,275 (+52.6%), from €27,132 to €41,407
of which Taxes: +€13,665
- Trade debts +€9,848
up €9,848 (+7.5%), from €130,851 to €140,699
- Accrued charges and deferred income -€6,640
down €6,640 (-60.8%), from €10,919 to €4,279
- Gross operating margin +€16,977
up €16,977 (+9.4%), from €180,621 to €197,597
- Financial charges +€5,262
up €5,262 (+61.8%), from €8,513 to €13,774
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 | €361,574 | €329,684 | -€31,890 | -8.8% |
| Fixed assets | 21/28 | €254,514 | €206,472 | -€48,043 | -18.9% |
| Intangible fixed assets | 21 | €246,129 | €194,415 | -€51,714 | -21.0% |
| Tangible fixed assets | 22/27 | €8,185 | €6,976 | -€1,209 | -14.8% |
| Plant, machinery and equipment | 23 | €7,545 | €4,023 | -€3,522 | -46.7% |
| Furniture and vehicles | 24 | €640 | €320 | -€320 | -50.1% |
| Other tangible fixed assets | 26 | - | €2,633 | +€2,633 | |
| Financial fixed assets | 28 | €200 | €5,081 | +€4,881 | +2,441% |
| Current assets | 29/58 | €107,060 | €123,212 | +€16,152 | +15.1% |
| Amounts receivable within one year | 40/41 | €27,323 | €36,359 | +€9,036 | +33.1% |
| Trade receivables | 40 | €23,994 | €27,479 | +€3,486 | +14.5% |
| Other amounts receivable | 41 | €3,330 | €8,880 | +€5,550 | +167% |
| Current investments | 50/53 | €38,107 | €38,486 | +€379 | +1.0% |
| Cash at bank and in hand | 54/58 | €33,316 | €26,740 | -€6,576 | -19.7% |
| Deferred charges and accrued income | 490/1 | €8,314 | €21,628 | +€13,313 | +160% |
| Total equity and liabilities | 10/49 | €361,574 | €329,684 | -€31,890 | -8.8% |
| Equity | 10/15 | -€119,586 | -€152,203 | -€32,618 | -27.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,586 | -€167,203 | -€32,618 | -24.2% |
| Amounts payable | 17/49 | €481,160 | €481,887 | +€727 | +0.2% |
| Amounts payable after more than one year | 17 | €289,380 | €270,000 | -€19,380 | -6.7% |
| Financial debts | 170/4 | €289,380 | €270,000 | -€19,380 | -6.7% |
| Amounts payable within one year | 42/48 | €180,861 | €207,609 | +€26,747 | +14.8% |
| Trade debts | 44 | €130,851 | €140,699 | +€9,848 | +7.5% |
| Suppliers | 440/4 | €130,851 | €140,699 | +€9,848 | +7.5% |
| Taxes, remuneration and social security | 45 | €27,132 | €41,407 | +€14,275 | +52.6% |
| Taxes | 450/3 | €10,172 | €23,837 | +€13,665 | +134% |
| Remuneration and social security | 454/9 | €16,960 | €17,570 | +€610 | +3.6% |
| Other amounts payable | 47/48 | €22,878 | €25,502 | +€2,624 | +11.5% |
| Accrued charges and deferred income | 492/3 | €10,919 | €4,279 | -€6,640 | -60.8% |
| Remuneration, social security and pensions | 62 | €157,078 | €158,419 | +€1,341 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,898 | €58,533 | +€636 | +1.1% |
| Other operating charges | 640/8 | €1,625 | - | -€1,625 | |
| Gross operating margin | 9900 | €180,621 | €197,597 | +€16,977 | +9.4% |
| Operating profit (loss) | 9901 | -€35,980 | -€19,355 | +€16,625 | +46.2% |
| Financial income | 75/76B | €195 | €581 | +€386 | +199% |
| Recurring financial income | 75 | €195 | €581 | +€386 | +199% |
| Financial charges | 65/66B | €8,513 | €13,774 | +€5,262 | +61.8% |
| Recurring financial charges | 65 | €8,513 | €13,774 | +€5,262 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,298 | -€32,549 | +€11,750 | +26.5% |
| Income taxes | 67/77 | - | €69 | +€69 | |
| Profit (loss) for the period | 9904 | -€44,298 | -€32,618 | +€11,681 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,298 | -€32,618 | +€11,681 | +26.4% |
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 27 October 2026 via checked.be.