YESMAN: 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.
YESMAN
Largest movements
- Cash -€30,942
down €30,942 (-31.8%), from €97,302 to €66,360
mainly Contributions, distributions and other (-€80,000) and Trade debts (-€67,367)
- Other debts +€78,284
up €78,284 (+4561.5%), from €1,716 to €80,000
- Trade debts -€67,367
down €67,367 (-87.1%), from €77,334 to €9,968
- Profit (loss) carried forward -€20,787
down €20,787 (-98.6%), from €21,090 to €303
- Tax, wage and social debts -€19,269
down €19,269 (-19.5%), from €98,877 to €79,609
- Gross operating margin -€5,959
down €5,959 (-6.0%), from €99,523 to €93,563
- Taxes +€4,795
up €4,795 (+22.2%), from €21,571 to €26,366
- Other operating charges +€4,585
up €4,585 (+218.3%), from €2,100 to €6,685
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 | €204,518 | €173,734 | -€30,784 | -15.1% |
| Fixed assets | 21/28 | €1,411 | €2,288 | +€877 | +62.2% |
| Tangible fixed assets | 22/27 | €1,411 | €2,288 | +€877 | +62.2% |
| Furniture and vehicles | 24 | €1,411 | €2,288 | +€877 | +62.2% |
| Current assets | 29/58 | €203,108 | €171,446 | -€31,661 | -15.6% |
| Amounts receivable within one year | 40/41 | €105,806 | €105,086 | -€720 | -0.7% |
| Trade receivables | 40 | €91,473 | €14,403 | -€77,070 | -84.3% |
| Other amounts receivable | 41 | €14,333 | €90,683 | +€76,350 | +532.7% |
| Cash at bank and in hand | 54/58 | €97,302 | €66,360 | -€30,942 | -31.8% |
| Total equity and liabilities | 10/49 | €204,518 | €173,734 | -€30,784 | -15.1% |
| Equity | 10/15 | €24,090 | €3,303 | -€20,787 | -86.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,090 | €303 | -€20,787 | -98.6% |
| Amounts payable | 17/49 | €180,428 | €170,430 | -€9,997 | -5.5% |
| Amounts payable within one year | 42/48 | €177,928 | €169,576 | -€8,352 | -4.7% |
| Trade debts | 44 | €77,334 | €9,968 | -€67,367 | -87.1% |
| Suppliers | 440/4 | €77,334 | €9,968 | -€67,367 | -87.1% |
| Taxes, remuneration and social security | 45 | €98,877 | €79,609 | -€19,269 | -19.5% |
| Taxes | 450/3 | €98,877 | €79,609 | -€19,269 | -19.5% |
| Other amounts payable | 47/48 | €1,716 | €80,000 | +€78,284 | +4561.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €854 | -€1,646 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912 | €1,354 | +€443 | +48.5% |
| Other operating charges | 640/8 | €2,100 | €6,685 | +€4,585 | +218.3% |
| Gross operating margin | 9900 | €99,523 | €93,563 | -€5,959 | -6.0% |
| Operating profit (loss) | 9901 | €96,511 | €85,524 | -€10,987 | -11.4% |
| Financial income | 75/76B | €3,001 | €2,019 | -€982 | -32.7% |
| Recurring financial income | 75 | €3,001 | €2,019 | -€982 | -32.7% |
| Financial charges | 65/66B | €1,009 | €1,964 | +€955 | +94.7% |
| Recurring financial charges | 65 | €1,009 | €1,964 | +€955 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €98,503 | €85,579 | -€12,924 | -13.1% |
| Income taxes | 67/77 | €21,571 | €26,366 | +€4,795 | +22.2% |
| Profit (loss) for the period | 9904 | €76,932 | €59,213 | -€17,719 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,932 | €59,213 | -€17,719 | -23.0% |
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 7 October 2026 via checked.be.