YDM Machinery: 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.
YDM Machinery
Largest movements
- Receivables within one year +€37,998
up €37,998 (+314%), from €12,100 to €50,098
of which Other amounts receivable: +€25,000
- Cash -€20,148
down €20,148 (-70.3%), from €28,666 to €8,518
mainly Receivables within one year (-€37,998) and Debts after one year (-€8,192)
- Tangible fixed assets -€8,104
down €8,104 (-30.5%), from €26,587 to €18,483
- Deferred charges and accrued income +€1,304
up €1,304 (+225%), from €579 to €1,882
- Reserves +€13,702
up €13,702 (+111%), from €12,296 to €25,998
- Debts after one year -€8,192
down €8,192 (-40.5%), from €20,228 to €12,037
- Trade debts +€7,598
up €7,598 (+797%), from €953 to €8,551
of which Suppliers: +€7,566
- Tax, wage and social debts -€6,417
down €6,417 (-37.7%), from €17,032 to €10,615
of which Remuneration and social security: -€8,800
- Accrued charges and deferred income +€3,233
up €3,233 (+66.4%), from €4,873 to €8,106
- Gross operating margin +€9,709
up €9,709 (+44.3%), from €21,904 to €31,614
- Taxes +€2,383
up €2,383 (+62.2%), from €3,832 to €6,215
- Depreciation +€1,845
up €1,845 (+24.8%), from €7,436 to €9,281
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 | €67,932 | €78,982 | +€11,050 | +16.3% |
| Fixed assets | 21/28 | €26,587 | €18,483 | -€8,104 | -30.5% |
| Tangible fixed assets | 22/27 | €26,587 | €18,483 | -€8,104 | -30.5% |
| Furniture and vehicles | 24 | €26,587 | €18,483 | -€8,104 | -30.5% |
| Current assets | 29/58 | €41,345 | €60,499 | +€19,154 | +46.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €50,098 | +€37,998 | +314% |
| Trade receivables | 40 | €12,100 | €25,098 | +€12,998 | +107% |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €28,666 | €8,518 | -€20,148 | -70.3% |
| Deferred charges and accrued income | 490/1 | €579 | €1,882 | +€1,304 | +225% |
| Total equity and liabilities | 10/49 | €67,932 | €78,982 | +€11,050 | +16.3% |
| Equity | 10/15 | €15,796 | €29,498 | +€13,702 | +86.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €12,296 | €25,998 | +€13,702 | +111% |
| Distributable reserves | 133 | €12,296 | €25,998 | +€13,702 | +111% |
| Amounts payable | 17/49 | €52,136 | €49,484 | -€2,652 | -5.1% |
| Amounts payable after more than one year | 17 | €20,228 | €12,037 | -€8,192 | -40.5% |
| Other amounts payable | 178/9 | €20,228 | €12,037 | -€8,192 | -40.5% |
| Amounts payable within one year | 42/48 | €27,035 | €29,341 | +€2,307 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €7,861 | €8,192 | +€331 | +4.2% |
| Trade debts | 44 | €953 | €8,551 | +€7,598 | +797% |
| Suppliers | 440/4 | €953 | €8,519 | +€7,566 | +794% |
| Bills of exchange payable | 441 | - | €33 | +€33 | |
| Taxes, remuneration and social security | 45 | €17,032 | €10,615 | -€6,417 | -37.7% |
| Taxes | 450/3 | €3,832 | €6,215 | +€2,383 | +62.2% |
| Remuneration and social security | 454/9 | €13,200 | €4,400 | -€8,800 | -66.7% |
| Other amounts payable | 47/48 | €1,189 | €1,984 | +€795 | +66.8% |
| Accrued charges and deferred income | 492/3 | €4,873 | €8,106 | +€3,233 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,436 | €9,281 | +€1,845 | +24.8% |
| Other operating charges | 640/8 | - | €71 | +€71 | |
| Gross operating margin | 9900 | €21,904 | €31,614 | +€9,709 | +44.3% |
| Operating profit (loss) | 9901 | €14,468 | €22,262 | +€7,793 | +53.9% |
| Financial charges | 65/66B | €1,150 | €1,095 | -€55 | -4.8% |
| Recurring financial charges | 65 | €1,150 | €1,095 | -€55 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €13,318 | €21,166 | +€7,848 | +58.9% |
| Income taxes | 67/77 | €3,832 | €6,215 | +€2,383 | +62.2% |
| Profit (loss) for the period | 9904 | €9,486 | €14,952 | +€5,465 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,486 | €14,952 | +€5,465 | +57.6% |
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 22 October 2026 via checked.be.