YEMKAM POUATCHA: 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.
YEMKAM POUATCHA
Largest movements
- Cash +€100,200
up €100,200 (+63.5%), from €157,777 to €257,977
mainly Other debts (+€204,595) and Net result for the year (+€133,452)
- Tangible fixed assets -€34,864
down €34,864 (-9.9%), from €353,003 to €318,139
of which Furniture and vehicles: -€19,008
- Receivables within one year -€6,083
down €6,083 (-72.9%), from €8,339 to €2,256
- Other debts +€204,595
up €204,595 (+292%), from €70,139 to €274,733
- Profit (loss) carried forward -€135,948
no longer reported in 2025 (was €135,948)
- Debts after one year -€25,476
down €25,476 (-9.1%), from €280,414 to €254,939
- Tax, wage and social debts +€19,160
up €19,160 (+2,233%), from €858 to €20,018
- Financial charges +€53,669
up €53,669 (+456%), from €11,782 to €65,451
- Gross operating margin +€49,380
up €49,380 (+22.1%), from €223,613 to €272,993
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 | €520,912 | €580,165 | +€59,253 | +11.4% |
| Fixed assets | 21/28 | €353,003 | €318,139 | -€34,864 | -9.9% |
| Tangible fixed assets | 22/27 | €353,003 | €318,139 | -€34,864 | -9.9% |
| Furniture and vehicles | 24 | €74,264 | €55,256 | -€19,008 | -25.6% |
| Leasing and similar rights | 25 | €278,740 | €262,884 | -€15,856 | -5.7% |
| Current assets | 29/58 | €167,909 | €262,026 | +€94,117 | +56.1% |
| Amounts receivable within one year | 40/41 | €8,339 | €2,256 | -€6,083 | -72.9% |
| Other amounts receivable | 41 | €8,339 | €2,256 | -€6,083 | -72.9% |
| Cash at bank and in hand | 54/58 | €157,777 | €257,977 | +€100,200 | +63.5% |
| Deferred charges and accrued income | 490/1 | €1,793 | €1,793 | = | 0.0% |
| Total equity and liabilities | 10/49 | €520,912 | €580,165 | +€59,253 | +11.4% |
| Equity | 10/15 | €140,948 | €5,000 | -€135,948 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,948 | - | -€135,948 | |
| Amounts payable | 17/49 | €379,965 | €575,165 | +€195,201 | +51.4% |
| Amounts payable after more than one year | 17 | €280,414 | €254,939 | -€25,476 | -9.1% |
| Financial debts | 170/4 | €280,414 | €254,939 | -€25,476 | -9.1% |
| Amounts payable within one year | 42/48 | €99,550 | €320,227 | +€220,676 | +222% |
| Current portion of amounts payable after more than one year | 42 | €24,703 | €25,476 | +€773 | +3.1% |
| Trade debts | 44 | €3,851 | - | -€3,851 | |
| Suppliers | 440/4 | €3,851 | - | -€3,851 | |
| Taxes, remuneration and social security | 45 | €858 | €20,018 | +€19,160 | +2,233% |
| Taxes | 450/3 | €858 | €20,018 | +€19,160 | +2,233% |
| Other amounts payable | 47/48 | €70,139 | €274,733 | +€204,595 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,468 | €34,864 | +€396 | +1.2% |
| Other operating charges | 640/8 | €1,754 | €684 | -€1,070 | -61.0% |
| Gross operating margin | 9900 | €223,613 | €272,993 | +€49,380 | +22.1% |
| Operating profit (loss) | 9901 | €187,391 | €237,445 | +€50,054 | +26.7% |
| Financial income | 75/76B | - | €287 | +€287 | |
| Recurring financial income | 75 | - | €287 | +€287 | |
| Financial charges | 65/66B | €11,782 | €65,451 | +€53,669 | +456% |
| Recurring financial charges | 65 | €11,782 | €65,451 | +€53,669 | +456% |
| Profit (loss) for the period before taxes | 9903 | €175,609 | €172,282 | -€3,327 | -1.9% |
| Income taxes | 67/77 | €39,661 | €38,830 | -€831 | -2.1% |
| Profit (loss) for the period | 9904 | €135,948 | €133,452 | -€2,496 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,948 | €133,452 | -€2,496 | -1.8% |
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.