YAMPCODE: 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.
YAMPCODE
Largest movements
- Cash +€20,258
up €20,258 (+37.6%), from €53,809 to €74,067
mainly Net result for the year (+€20,197) and Tax, wage and social debts (+€6,672)
- Receivables within one year +€1,700
up €1,700 (+14.3%), from €11,888 to €13,588
of which Trade receivables: +€1,779
- Deferred charges and accrued income +€1,594
up €1,594 (+499.9%), from €319 to €1,912
- Reserves +€19,364
up €19,364 (+50.2%), from €38,540 to €57,904
- Tax, wage and social debts +€6,672
up €6,672 (+33.9%), from €19,666 to €26,338
- Other debts -€2,680
down €2,680 (-57.9%), from €4,625 to €1,945
- Gross operating margin -€27,265
down €27,265 (-47.5%), from €57,427 to €30,162
- Taxes -€4,465
down €4,465 (-41.3%), from €10,801 to €6,336
- Depreciation -€2,434
down €2,434 (-58.9%), from €4,132 to €1,698
- Financial charges -€1,035
down €1,035 (-40.0%), from €2,592 to €1,556
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 | €68,929 | €92,312 | +€23,383 | +33.9% |
| Fixed assets | 21/28 | €2,913 | €2,744 | -€169 | -5.8% |
| Tangible fixed assets | 22/27 | €2,913 | €2,744 | -€169 | -5.8% |
| Plant, machinery and equipment | 23 | €2,913 | €2,744 | -€169 | -5.8% |
| Current assets | 29/58 | €66,016 | €89,568 | +€23,552 | +35.7% |
| Amounts receivable within one year | 40/41 | €11,888 | €13,588 | +€1,700 | +14.3% |
| Trade receivables | 40 | €11,798 | €13,576 | +€1,779 | +15.1% |
| Other amounts receivable | 41 | €90 | €12 | -€78 | -86.7% |
| Cash at bank and in hand | 54/58 | €53,809 | €74,067 | +€20,258 | +37.6% |
| Deferred charges and accrued income | 490/1 | €319 | €1,912 | +€1,594 | +499.9% |
| Total equity and liabilities | 10/49 | €68,929 | €92,312 | +€23,383 | +33.9% |
| Equity | 10/15 | €43,540 | €62,904 | +€19,364 | +44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,540 | €57,904 | +€19,364 | +50.2% |
| Distributable reserves | 133 | €38,540 | €57,904 | +€19,364 | +50.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,389 | €29,407 | +€4,019 | +15.8% |
| Amounts payable within one year | 42/48 | €25,389 | €29,407 | +€4,019 | +15.8% |
| Financial debts | 43 | €20 | €26 | +€6 | +33.0% |
| Credit institutions | 430/8 | €20 | €26 | +€6 | +33.0% |
| Trade debts | 44 | €1,079 | €1,098 | +€20 | +1.8% |
| Suppliers | 440/4 | €1,079 | €1,098 | +€20 | +1.8% |
| Taxes, remuneration and social security | 45 | €19,666 | €26,338 | +€6,672 | +33.9% |
| Taxes | 450/3 | €19,666 | €26,338 | +€6,672 | +33.9% |
| Other amounts payable | 47/48 | €4,625 | €1,945 | -€2,680 | -57.9% |
| Remuneration, social security and pensions | 62 | €404 | €312 | -€92 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,132 | €1,698 | -€2,434 | -58.9% |
| Other operating charges | 640/8 | €99 | €62 | -€37 | -37.4% |
| Gross operating margin | 9900 | €57,427 | €30,162 | -€27,265 | -47.5% |
| Operating profit (loss) | 9901 | €52,792 | €28,090 | -€24,702 | -46.8% |
| Financial charges | 65/66B | €2,592 | €1,556 | -€1,035 | -40.0% |
| Recurring financial charges | 65 | €2,592 | €1,556 | -€1,035 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €50,200 | €26,534 | -€23,667 | -47.1% |
| Income taxes | 67/77 | €10,801 | €6,336 | -€4,465 | -41.3% |
| Profit (loss) for the period | 9904 | €39,399 | €20,197 | -€19,202 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,399 | €20,197 | -€19,202 | -48.7% |
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 28 September 2026 via checked.be.