YAMS: 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.
YAMS
Largest movements
- Tangible fixed assets +€13,294
new in 2025: €13,294
- Cash +€1,372
new in 2025: €1,372
mainly Other debts (+€20,470) and Depreciation (+€706)
- Receivables within one year -€216
down €216 (-16.3%), from €1,324 to €1,108
- Other debts +€20,470
up €20,470 (+65.5%), from €31,274 to €51,744
- Profit (loss) carried forward -€5,699
down €5,699 (-14.1%), from -€40,332 to -€46,031
- Short-term financial debts -€382
no longer reported in 2025 (was €382)
- Gross operating margin +€33,402
up €33,402 (+88.1%), from -€37,923 to -€4,521
- Depreciation +€706
new in 2025: €706
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 | €1,324 | €15,774 | +€14,450 | +1091.4% |
| Fixed assets | 21/28 | - | €13,294 | +€13,294 | |
| Tangible fixed assets | 22/27 | - | €13,294 | +€13,294 | |
| Furniture and vehicles | 24 | - | €13,294 | +€13,294 | |
| Current assets | 29/58 | €1,324 | €2,480 | +€1,156 | +87.3% |
| Amounts receivable within one year | 40/41 | €1,324 | €1,108 | -€216 | -16.3% |
| Other amounts receivable | 41 | €1,324 | €1,108 | -€216 | -16.3% |
| Cash at bank and in hand | 54/58 | - | €1,372 | +€1,372 | |
| Total equity and liabilities | 10/49 | €1,324 | €15,774 | +€14,450 | +1091.4% |
| Equity | 10/15 | -€30,332 | -€36,031 | -€5,699 | -18.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,332 | -€46,031 | -€5,699 | -14.1% |
| Amounts payable | 17/49 | €31,656 | €51,805 | +€20,149 | +63.7% |
| Amounts payable within one year | 42/48 | €31,656 | €51,805 | +€20,149 | +63.7% |
| Financial debts | 43 | €382 | - | -€382 | |
| Credit institutions | 430/8 | €382 | - | -€382 | |
| Trade debts | 44 | - | €61 | +€61 | |
| Suppliers | 440/4 | - | €61 | +€61 | |
| Other amounts payable | 47/48 | €31,274 | €51,744 | +€20,470 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €706 | +€706 | |
| Other operating charges | 640/8 | €115 | €354 | +€239 | +207.6% |
| Gross operating margin | 9900 | -€37,923 | -€4,521 | +€33,402 | +88.1% |
| Operating profit (loss) | 9901 | -€38,038 | -€5,581 | +€32,457 | +85.3% |
| Financial charges | 65/66B | - | €118 | +€118 | |
| Recurring financial charges | 65 | - | €118 | +€118 | |
| Profit (loss) for the period before taxes | 9903 | -€38,038 | -€5,699 | +€32,340 | +85.0% |
| Profit (loss) for the period | 9904 | -€38,038 | -€5,699 | +€32,340 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,038 | -€5,699 | +€32,340 | +85.0% |
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 2 October 2026 via checked.be.