YASIMED: 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.
YASIMED
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-33.3%), from €90,000 to €60,000
- Cash +€29,403
up €29,403 (+78.3%), from €37,550 to €66,952
mainly Depreciation (+€31,553) and Net result for the year (+€11,996)
- Deferred charges and accrued income -€7,528
down €7,528 (-13.9%), from €54,077 to €46,548
- Receivables within one year +€4,320
up €4,320 (+69.6%), from €6,204 to €10,524
of which Trade receivables: +€3,893
- Reserves +€11,996
up €11,996 (+645%), from €1,860 to €13,856
- Other debts -€9,775
down €9,775 (-6.8%), from €144,692 to €134,917
- Trade debts -€3,606
down €3,606 (-90.7%), from €3,977 to €371
- Gross operating margin -€8,867
down €8,867 (-13.1%), from €67,824 to €58,957
- Other operating charges +€1,308
up €1,308 (+48.2%), from €2,715 to €4,023
- Financial charges -€1,082
down €1,082 (-40.9%), from €2,647 to €1,565
- Taxes -€730
down €730 (-6.9%), from €10,550 to €9,820
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 | €194,410 | €191,675 | -€2,735 | -1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €96,579 | €67,650 | -€28,929 | -30.0% |
| Intangible fixed assets | 21 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Tangible fixed assets | 22/27 | €6,579 | €7,650 | +€1,071 | +16.3% |
| Plant, machinery and equipment | 23 | €3,145 | €2,724 | -€421 | -13.4% |
| Furniture and vehicles | 24 | €3,434 | €4,926 | +€1,492 | +43.4% |
| Current assets | 29/58 | €97,830 | €124,025 | +€26,194 | +26.8% |
| Amounts receivable within one year | 40/41 | €6,204 | €10,524 | +€4,320 | +69.6% |
| Trade receivables | 40 | €0 | €3,893 | +€3,893 | |
| Other amounts receivable | 41 | €6,204 | €6,631 | +€427 | +6.9% |
| Cash at bank and in hand | 54/58 | €37,550 | €66,952 | +€29,403 | +78.3% |
| Deferred charges and accrued income | 490/1 | €54,077 | €46,548 | -€7,528 | -13.9% |
| Total equity and liabilities | 10/49 | €194,410 | €191,675 | -€2,735 | -1.4% |
| Equity | 10/15 | €40,790 | €52,787 | +€11,996 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €13,856 | +€11,996 | +645% |
| Distributable reserves | 133 | €1,860 | €13,856 | +€11,996 | +645% |
| Profit (loss) carried forward | 14 | €20,330 | €20,330 | = | 0.0% |
| Amounts payable | 17/49 | €153,619 | €138,888 | -€14,731 | -9.6% |
| Amounts payable within one year | 42/48 | €153,619 | €138,888 | -€14,731 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €3,977 | €371 | -€3,606 | -90.7% |
| Suppliers | 440/4 | €3,977 | €371 | -€3,606 | -90.7% |
| Taxes, remuneration and social security | 45 | €4,950 | €3,600 | -€1,350 | -27.3% |
| Taxes | 450/3 | €4,950 | €3,600 | -€1,350 | -27.3% |
| Other amounts payable | 47/48 | €144,692 | €134,917 | -€9,775 | -6.8% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,581 | €31,553 | -€29 | -0.1% |
| Other operating charges | 640/8 | €2,715 | €4,023 | +€1,308 | +48.2% |
| Gross operating margin | 9900 | €67,824 | €58,957 | -€8,867 | -13.1% |
| Operating profit (loss) | 9901 | €33,527 | €23,381 | -€10,146 | -30.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,647 | €1,565 | -€1,082 | -40.9% |
| Recurring financial charges | 65 | €2,647 | €1,565 | -€1,082 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €30,880 | €21,816 | -€9,064 | -29.4% |
| Income taxes | 67/77 | €10,550 | €9,820 | -€730 | -6.9% |
| Profit (loss) for the period | 9904 | €20,330 | €11,996 | -€8,334 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,330 | €11,996 | -€8,334 | -41.0% |
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 25 October 2026 via checked.be.