YASMER: 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.
YASMER
Largest movements
- Cash -€19,178
down €19,178 (-83.9%), from €22,854 to €3,676
mainly Net result for the year (-€11,332) and Trade debts (-€6,688)
- Receivables within one year +€3,691
up €3,691 (+70.0%), from €5,271 to €8,962
of which Trade receivables: +€4,432
- Tangible fixed assets -€2,914
down €2,914 (-75.0%), from €3,884 to €970
of which Furniture and vehicles: -€3,884
- Profit (loss) carried forward -€11,332
down €11,332 (-77.1%), from -€14,700 to -€26,032
- Trade debts -€6,688
down €6,688 (-79.6%), from €8,402 to €1,715
- Tax, wage and social debts -€3,897
down €3,897 (-44.7%), from €8,725 to €4,828
of which Remuneration and social security: -€4,200
- Other debts +€3,515
up €3,515 (+15.5%), from €22,706 to €26,222
- Gross operating margin -€10,085
down €10,085, from €4,853 to -€5,232
- Depreciation -€8,484
down €8,484 (-74.4%), from €11,399 to €2,914
- Financial charges -€1,508
down €1,508 (-60.7%), from €2,485 to €977
- Staff costs +€245
new in 2025: €245
- Taxes +€189
up €189 (+99.6%), from €190 to €379
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 | €32,009 | €13,607 | -€18,401 | -57.5% |
| Fixed assets | 21/28 | €3,884 | €970 | -€2,914 | -75.0% |
| Tangible fixed assets | 22/27 | €3,884 | €970 | -€2,914 | -75.0% |
| Plant, machinery and equipment | 23 | - | €970 | +€970 | |
| Furniture and vehicles | 24 | €3,884 | €0 | -€3,884 | -100% |
| Current assets | 29/58 | €28,125 | €12,638 | -€15,487 | -55.1% |
| Amounts receivable within one year | 40/41 | €5,271 | €8,962 | +€3,691 | +70.0% |
| Trade receivables | 40 | €3,228 | €7,661 | +€4,432 | +137% |
| Other amounts receivable | 41 | €2,042 | €1,301 | -€741 | -36.3% |
| Cash at bank and in hand | 54/58 | €22,854 | €3,676 | -€19,178 | -83.9% |
| Total equity and liabilities | 10/49 | €32,009 | €13,607 | -€18,401 | -57.5% |
| Equity | 10/15 | -€7,825 | -€19,157 | -€11,332 | -145% |
| Contributions | 10/11 | €6,875 | €6,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,700 | -€26,032 | -€11,332 | -77.1% |
| Amounts payable | 17/49 | €39,834 | €32,764 | -€7,070 | -17.7% |
| Amounts payable within one year | 42/48 | €39,834 | €32,764 | -€7,070 | -17.7% |
| Trade debts | 44 | €8,402 | €1,715 | -€6,688 | -79.6% |
| Suppliers | 440/4 | €8,402 | €1,715 | -€6,688 | -79.6% |
| Taxes, remuneration and social security | 45 | €8,725 | €4,828 | -€3,897 | -44.7% |
| Taxes | 450/3 | €225 | €528 | +€303 | +135% |
| Remuneration and social security | 454/9 | €8,500 | €4,300 | -€4,200 | -49.4% |
| Other amounts payable | 47/48 | €22,706 | €26,222 | +€3,515 | +15.5% |
| Remuneration, social security and pensions | 62 | - | €245 | +€245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,399 | €2,914 | -€8,484 | -74.4% |
| Other operating charges | 640/8 | €1,874 | €1,753 | -€122 | -6.5% |
| Gross operating margin | 9900 | €4,853 | -€5,232 | -€10,085 | |
| Operating profit (loss) | 9901 | -€8,421 | -€10,144 | -€1,723 | -20.5% |
| Financial income | 75/76B | €61 | €168 | +€107 | +175% |
| Recurring financial income | 75 | €61 | €168 | +€107 | +175% |
| Financial charges | 65/66B | €2,485 | €977 | -€1,508 | -60.7% |
| Recurring financial charges | 65 | €2,485 | €977 | -€1,508 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,845 | -€10,953 | -€108 | -1.0% |
| Income taxes | 67/77 | €190 | €379 | +€189 | +99.6% |
| Profit (loss) for the period | 9904 | -€11,034 | -€11,332 | -€297 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,034 | -€11,332 | -€297 | -2.7% |
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 23 October 2026 via checked.be.