YFAM: 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.
YFAM
Largest movements
- Receivables within one year +€106,069
up €106,069 (+108.7%), from €97,583 to €203,652
- Cash -€27,000
down €27,000 (-56.2%), from €48,047 to €21,047
mainly Receivables within one year (-€106,069) and Contributions, distributions and other (-€20,000)
- Deferred charges and accrued income -€16,441
no longer reported in 2025 (was €16,441)
- Profit (loss) carried forward +€45,332
up €45,332 (+36.1%), from €125,498 to €170,830
- Tax, wage and social debts +€11,334
up €11,334 (+52.1%), from €21,734 to €33,067
- Other debts +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Financial charges +€6,565
up €6,565 (+8932.6%), from €74 to €6,639
- Financial income +€5,780
up €5,780 (+292.1%), from €1,979 to €7,759
- Other operating charges -€4,964
down €4,964 (-72.3%), from €6,865 to €1,901
- Gross operating margin -€2,684
down €2,684 (-3.0%), from €88,069 to €85,385
- Taxes +€2,457
up €2,457 (+16.1%), from €15,305 to €17,762
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 | €163,232 | €227,451 | +€64,220 | +39.3% |
| Fixed assets | 21/28 | €1,161 | €2,752 | +€1,592 | +137.1% |
| Tangible fixed assets | 22/27 | €1,161 | €2,752 | +€1,592 | +137.1% |
| Furniture and vehicles | 24 | €1,161 | €2,752 | +€1,592 | +137.1% |
| Current assets | 29/58 | €162,071 | €224,699 | +€62,628 | +38.6% |
| Amounts receivable within one year | 40/41 | €97,583 | €203,652 | +€106,069 | +108.7% |
| Other amounts receivable | 41 | €97,583 | €203,652 | +€106,069 | +108.7% |
| Cash at bank and in hand | 54/58 | €48,047 | €21,047 | -€27,000 | -56.2% |
| Deferred charges and accrued income | 490/1 | €16,441 | - | -€16,441 | |
| Total equity and liabilities | 10/49 | €163,232 | €227,451 | +€64,220 | +39.3% |
| Equity | 10/15 | €126,498 | €171,830 | +€45,332 | +35.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,498 | €170,830 | +€45,332 | +36.1% |
| Amounts payable | 17/49 | €36,734 | €55,621 | +€18,888 | +51.4% |
| Amounts payable within one year | 42/48 | €36,734 | €55,221 | +€18,488 | +50.3% |
| Trade debts | 44 | - | €2,154 | +€2,154 | |
| Suppliers | 440/4 | - | €2,154 | +€2,154 | |
| Taxes, remuneration and social security | 45 | €21,734 | €33,067 | +€11,334 | +52.1% |
| Taxes | 450/3 | €21,734 | €33,067 | +€11,334 | +52.1% |
| Other amounts payable | 47/48 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €1,510 | +€971 | +180.0% |
| Other operating charges | 640/8 | €6,865 | €1,901 | -€4,964 | -72.3% |
| Gross operating margin | 9900 | €88,069 | €85,385 | -€2,684 | -3.0% |
| Operating profit (loss) | 9901 | €80,665 | €81,974 | +€1,310 | +1.6% |
| Financial income | 75/76B | €1,979 | €7,759 | +€5,780 | +292.1% |
| Recurring financial income | 75 | €1,979 | €7,759 | +€5,780 | +292.1% |
| Financial charges | 65/66B | €74 | €6,639 | +€6,565 | +8932.6% |
| Recurring financial charges | 65 | €74 | €6,639 | +€6,565 | +8932.6% |
| Profit (loss) for the period before taxes | 9903 | €82,570 | €83,094 | +€524 | +0.6% |
| Income taxes | 67/77 | €15,305 | €17,762 | +€2,457 | +16.1% |
| Profit (loss) for the period | 9904 | €67,265 | €65,332 | -€1,933 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,265 | €65,332 | -€1,933 | -2.9% |
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 11 October 2026 via checked.be.