YDERAM: 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.
YDERAM
Largest movements
- Tangible fixed assets -€16,815
no longer reported in 2025 (was €16,815)
- Cash -€1,195
down €1,195 (-81.1%), from €1,473 to €278
mainly Net result for the year (-€14,415) and Other debts (-€3,487)
- Receivables within one year -€957
down €957 (-16.7%), from €5,740 to €4,782
of which Other amounts receivable: -€957
- Deferred charges and accrued income +€910
new in 2025: €910
- Profit (loss) carried forward -€14,415
down €14,415 (-6.9%), from -€209,907 to -€224,322
- Other debts -€3,487
down €3,487 (-2.0%), from €170,272 to €166,785
- Gross operating margin +€27,834
up €27,834 (+69.4%), from -€40,092 to -€12,258
- Depreciation -€7,294
no longer reported in 2025 (was €7,294)
- Other operating charges +€638
up €638 (+46.2%), from €1,382 to €2,020
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 | €24,028 | €5,970 | -€18,058 | -75.2% |
| Fixed assets | 21/28 | €16,815 | - | -€16,815 | |
| Tangible fixed assets | 22/27 | €16,815 | - | -€16,815 | |
| Furniture and vehicles | 24 | €16,815 | - | -€16,815 | |
| Current assets | 29/58 | €7,213 | €5,970 | -€1,243 | -17.2% |
| Amounts receivable within one year | 40/41 | €5,740 | €4,782 | -€957 | -16.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,740 | €4,782 | -€957 | -16.7% |
| Cash at bank and in hand | 54/58 | €1,473 | €278 | -€1,195 | -81.1% |
| Deferred charges and accrued income | 490/1 | - | €910 | +€910 | |
| Total equity and liabilities | 10/49 | €24,028 | €5,970 | -€18,058 | -75.2% |
| Equity | 10/15 | -€146,447 | -€160,862 | -€14,415 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,860 | €44,860 | = | 0.0% |
| Distributable reserves | 133 | €44,860 | €44,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,907 | -€224,322 | -€14,415 | -6.9% |
| Amounts payable | 17/49 | €170,475 | €166,832 | -€3,642 | -2.1% |
| Amounts payable within one year | 42/48 | €170,475 | €166,832 | -€3,642 | -2.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €203 | €47 | -€155 | -76.7% |
| Taxes | 450/3 | €203 | €47 | -€155 | -76.7% |
| Other amounts payable | 47/48 | €170,272 | €166,785 | -€3,487 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,294 | - | -€7,294 | |
| Other operating charges | 640/8 | €1,382 | €2,020 | +€638 | +46.2% |
| Gross operating margin | 9900 | -€40,092 | -€12,258 | +€27,834 | +69.4% |
| Operating profit (loss) | 9901 | -€48,768 | -€14,278 | +€34,490 | +70.7% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2,163% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2,163% |
| Financial charges | 65/66B | €187 | €91 | -€95 | -51.0% |
| Recurring financial charges | 65 | €187 | €91 | -€95 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€48,954 | -€14,368 | +€34,586 | +70.7% |
| Income taxes | 67/77 | €201 | €47 | -€154 | -76.5% |
| Profit (loss) for the period | 9904 | -€49,155 | -€14,415 | +€34,740 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,155 | -€14,415 | +€34,740 | +70.7% |
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 17 October 2026 via checked.be.