YDEMA ENGINEERING: 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.
YDEMA ENGINEERING
Largest movements
- Cash +€43,833
up €43,833 (+31.6%), from €138,745 to €182,578
mainly Net result for the year (+€40,662) and Other debts (+€30,934)
- Tangible fixed assets -€9,961
down €9,961 (-30.9%), from €32,243 to €22,282
of which Furniture and vehicles: -€8,631
- Other debts +€30,934
up €30,934 (+4796.0%), from €645 to €31,579
- Reserves +€9,083
up €9,083 (+5.8%), from €156,957 to €166,040
- Debts after one year -€7,483
down €7,483 (-41.9%), from €17,841 to €10,358
- Depreciation -€11,717
down €11,717 (-54.1%), from €21,678 to €9,961
- Taxes -€3,767
down €3,767 (-22.0%), from €17,088 to €13,321
- Other operating charges -€2,145
down €2,145 (-61.3%), from €3,500 to €1,355
- Gross operating margin -€1,742
down €1,742 (-2.5%), from €68,717 to €66,975
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 | €191,053 | €225,587 | +€34,534 | +18.1% |
| Fixed assets | 21/28 | €32,243 | €22,282 | -€9,961 | -30.9% |
| Tangible fixed assets | 22/27 | €32,243 | €22,282 | -€9,961 | -30.9% |
| Land and buildings | 22 | €8,250 | €6,920 | -€1,330 | -16.1% |
| Furniture and vehicles | 24 | €23,993 | €15,362 | -€8,631 | -36.0% |
| Current assets | 29/58 | €158,810 | €203,305 | +€44,495 | +28.0% |
| Amounts receivable within one year | 40/41 | €20,065 | €20,727 | +€662 | +3.3% |
| Trade receivables | 40 | €20,065 | €20,444 | +€379 | +1.9% |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €138,745 | €182,578 | +€43,833 | +31.6% |
| Total equity and liabilities | 10/49 | €191,053 | €225,587 | +€34,534 | +18.1% |
| Equity | 10/15 | €161,957 | €171,040 | +€9,083 | +5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €156,957 | €166,040 | +€9,083 | +5.8% |
| Distributable reserves | 133 | €156,957 | €166,040 | +€9,083 | +5.8% |
| Amounts payable | 17/49 | €29,096 | €54,547 | +€25,451 | +87.5% |
| Amounts payable after more than one year | 17 | €17,841 | €10,358 | -€7,483 | -41.9% |
| Financial debts | 170/4 | €17,841 | €10,358 | -€7,483 | -41.9% |
| Amounts payable within one year | 42/48 | €11,255 | €44,189 | +€32,934 | +292.6% |
| Current portion of amounts payable after more than one year | 42 | €7,246 | €7,482 | +€236 | +3.3% |
| Trade debts | 44 | €249 | €1,204 | +€955 | +383.5% |
| Suppliers | 440/4 | €249 | €1,204 | +€955 | +383.5% |
| Taxes, remuneration and social security | 45 | €3,115 | €3,924 | +€809 | +26.0% |
| Taxes | 450/3 | €3,115 | €3,924 | +€809 | +26.0% |
| Other amounts payable | 47/48 | €645 | €31,579 | +€30,934 | +4796.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,678 | €9,961 | -€11,717 | -54.1% |
| Other operating charges | 640/8 | €3,500 | €1,355 | -€2,145 | -61.3% |
| Gross operating margin | 9900 | €68,717 | €66,975 | -€1,742 | -2.5% |
| Operating profit (loss) | 9901 | €43,539 | €55,659 | +€12,120 | +27.8% |
| Financial charges | 65/66B | €1,123 | €1,676 | +€553 | +49.2% |
| Recurring financial charges | 65 | €1,123 | €1,676 | +€553 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | €42,416 | €53,983 | +€11,567 | +27.3% |
| Income taxes | 67/77 | €17,088 | €13,321 | -€3,767 | -22.0% |
| Profit (loss) for the period | 9904 | €25,328 | €40,662 | +€15,334 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,328 | €40,662 | +€15,334 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.