YAMNA: 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.
YAMNA
Largest movements
- Cash +€2,398
up €2,398 (+7.2%), from €33,433 to €35,831
mainly Other debts (+€7,991) and Trade debts (+€1,299)
- Receivables within one year +€1,083
new in 2025: €1,083
- Other debts +€7,991
up €7,991 (+211.4%), from €3,780 to €11,770
- Profit (loss) carried forward -€6,482
down €6,482 (-28.9%), from €22,464 to €15,982
- Trade debts +€1,299
up €1,299 (+195.1%), from €666 to €1,964
- Tax, wage and social debts +€674
up €674 (+71.2%), from €947 to €1,621
- Gross operating margin -€8,433
down €8,433, from €2,669 to -€5,763
- Other operating charges -€395
down €395 (-43.8%), from €902 to €507
- Financial charges -€225
down €225 (-51.5%), from €437 to €212
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 | €34,383 | €37,864 | +€3,481 | +10.1% |
| Current assets | 29/58 | €34,383 | €37,864 | +€3,481 | +10.1% |
| Stocks and contracts in progress | 3 | €950 | €950 | = | 0.0% |
| Stocks | 30/36 | €950 | €950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,083 | +€1,083 | |
| Trade receivables | 40 | - | €1,083 | +€1,083 | |
| Cash at bank and in hand | 54/58 | €33,433 | €35,831 | +€2,398 | +7.2% |
| Total equity and liabilities | 10/49 | €34,383 | €37,864 | +€3,481 | +10.1% |
| Equity | 10/15 | €28,991 | €22,509 | -€6,482 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €327 | €327 | = | 0.0% |
| Non-distributable reserves | 130/1 | €327 | €0 | -€327 | -100.0% |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Other | 1319 | €327 | - | -€327 | |
| Distributable reserves | 133 | - | €327 | +€327 | |
| Profit (loss) carried forward | 14 | €22,464 | €15,982 | -€6,482 | -28.9% |
| Amounts payable | 17/49 | €5,392 | €15,356 | +€9,963 | +184.8% |
| Amounts payable within one year | 42/48 | €5,392 | €15,356 | +€9,963 | +184.8% |
| Trade debts | 44 | €666 | €1,964 | +€1,299 | +195.1% |
| Suppliers | 440/4 | €666 | €1,964 | +€1,299 | +195.1% |
| Taxes, remuneration and social security | 45 | €947 | €1,621 | +€674 | +71.2% |
| Taxes | 450/3 | €947 | €1,621 | +€674 | +71.2% |
| Other amounts payable | 47/48 | €3,780 | €11,770 | +€7,991 | +211.4% |
| Other operating charges | 640/8 | €902 | €507 | -€395 | -43.8% |
| Gross operating margin | 9900 | €2,669 | -€5,763 | -€8,433 | |
| Operating profit (loss) | 9901 | €1,767 | -€6,271 | -€8,038 | |
| Financial charges | 65/66B | €437 | €212 | -€225 | -51.5% |
| Recurring financial charges | 65 | €437 | €212 | -€225 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €1,330 | -€6,482 | -€7,813 | |
| Profit (loss) for the period | 9904 | €1,330 | -€6,482 | -€7,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,330 | -€6,482 | -€7,813 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.