YFMC: 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.
YFMC
Largest movements
- Cash +€39,994
up €39,994 (+108.5%), from €36,852 to €76,846
mainly Net result for the year (+€42,748) and Tax, wage and social debts (+€2,985)
- Receivables within one year +€5,096
up €5,096 (+44.4%), from €11,485 to €16,580
of which Trade receivables: +€5,096
- Profit (loss) carried forward +€42,748
up €42,748 (+109.3%), from €39,118 to €81,866
- Tax, wage and social debts +€2,985
up €2,985 (+60.7%), from €4,918 to €7,903
- Other debts -€1,524
down €1,524 (-63.8%), from €2,387 to €863
- Gross operating margin +€35,475
up €35,475 (+151.8%), from €23,373 to €58,848
- Taxes +€7,079
up €7,079 (+138.2%), from €5,124 to €12,203
- Financial charges +€1,705
up €1,705 (+1427.7%), from €119 to €1,824
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 | €50,918 | €95,591 | +€44,673 | +87.7% |
| Fixed assets | 21/28 | €2,572 | €1,971 | -€600 | -23.3% |
| Tangible fixed assets | 22/27 | €2,572 | €1,971 | -€600 | -23.3% |
| Furniture and vehicles | 24 | €2,572 | €1,971 | -€600 | -23.3% |
| Current assets | 29/58 | €48,346 | €93,620 | +€45,274 | +93.6% |
| Amounts receivable within one year | 40/41 | €11,485 | €16,580 | +€5,096 | +44.4% |
| Trade receivables | 40 | €11,421 | €16,517 | +€5,096 | +44.6% |
| Other amounts receivable | 41 | €64 | €64 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,852 | €76,846 | +€39,994 | +108.5% |
| Deferred charges and accrued income | 490/1 | €10 | €194 | +€184 | +1901.3% |
| Total equity and liabilities | 10/49 | €50,918 | €95,591 | +€44,673 | +87.7% |
| Equity | 10/15 | €42,118 | €84,866 | +€42,748 | +101.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,118 | €81,866 | +€42,748 | +109.3% |
| Amounts payable | 17/49 | €8,800 | €10,725 | +€1,925 | +21.9% |
| Amounts payable within one year | 42/48 | €8,800 | €10,725 | +€1,925 | +21.9% |
| Trade debts | 44 | €1,495 | €1,959 | +€464 | +31.1% |
| Suppliers | 440/4 | €1,495 | €1,959 | +€464 | +31.1% |
| Taxes, remuneration and social security | 45 | €4,918 | €7,903 | +€2,985 | +60.7% |
| Taxes | 450/3 | €4,918 | €7,903 | +€2,985 | +60.7% |
| Other amounts payable | 47/48 | €2,387 | €863 | -€1,524 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,963 | €2,250 | +€287 | +14.6% |
| Gross operating margin | 9900 | €23,373 | €58,848 | +€35,475 | +151.8% |
| Operating profit (loss) | 9901 | €21,410 | €56,598 | +€35,188 | +164.4% |
| Financial income | 75/76B | €38 | €177 | +€139 | +362.8% |
| Recurring financial income | 75 | €38 | €177 | +€139 | +362.8% |
| Financial charges | 65/66B | €119 | €1,824 | +€1,705 | +1427.7% |
| Recurring financial charges | 65 | €119 | €1,824 | +€1,705 | +1427.7% |
| Profit (loss) for the period before taxes | 9903 | €21,329 | €54,950 | +€33,622 | +157.6% |
| Income taxes | 67/77 | €5,124 | €12,203 | +€7,079 | +138.2% |
| Profit (loss) for the period | 9904 | €16,205 | €42,748 | +€26,543 | +163.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,205 | €42,748 | +€26,543 | +163.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.