YHM: 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.
YHM
Largest movements
- Deferred charges and accrued income -€8,156
down €8,156 (-84.0%), from €9,712 to €1,556
- Cash +€6,630
up €6,630 (+7,568%), from €88 to €6,717
mainly Net result for the year (+€13,744) and Deferred charges and accrued income (+€8,156)
- Tangible fixed assets -€300
down €300 (-36.7%), from €817 to €517
- Receivables within one year -€189
down €189 (-5.1%), from €3,671 to €3,483
of which Trade receivables: -€3,069
- Profit (loss) carried forward +€9,319
up €9,319, from -€9,319 to €0
- Trade debts -€8,386
down €8,386 (-100%), from €8,386 to €0
- Tax, wage and social debts -€5,481
down €5,481 (-98.2%), from €5,583 to €101
of which Remuneration and social security: -€4,400
- Reserves +€4,425
new in 2025: €4,425
- Other debts -€1,891
down €1,891 (-30.8%), from €6,138 to €4,247
- Gross operating margin +€29,639
up €29,639, from -€9,225 to €20,414
- Financial charges +€3,986
up €3,986 (+34,663%), from €12 to €3,998
- Taxes +€2,120
new in 2025: €2,120
- Other operating charges +€396
new in 2025: €396
- Depreciation +€218
up €218 (+265%), from €82 to €300
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 | €14,288 | €12,273 | -€2,015 | -14.1% |
| Fixed assets | 21/28 | €817 | €517 | -€300 | -36.7% |
| Tangible fixed assets | 22/27 | €817 | €517 | -€300 | -36.7% |
| Furniture and vehicles | 24 | €817 | €517 | -€300 | -36.7% |
| Current assets | 29/58 | €13,471 | €11,756 | -€1,715 | -12.7% |
| Amounts receivable within one year | 40/41 | €3,671 | €3,483 | -€189 | -5.1% |
| Trade receivables | 40 | €3,671 | €602 | -€3,069 | -83.6% |
| Other amounts receivable | 41 | - | €2,880 | +€2,880 | |
| Cash at bank and in hand | 54/58 | €88 | €6,717 | +€6,630 | +7,568% |
| Deferred charges and accrued income | 490/1 | €9,712 | €1,556 | -€8,156 | -84.0% |
| Total equity and liabilities | 10/49 | €14,288 | €12,273 | -€2,015 | -14.1% |
| Equity | 10/15 | -€5,819 | €7,925 | +€13,744 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €4,425 | +€4,425 | |
| Distributable reserves | 133 | - | €4,425 | +€4,425 | |
| Profit (loss) carried forward | 14 | -€9,319 | €0 | +€9,319 | |
| Amounts payable | 17/49 | €20,107 | €4,348 | -€15,759 | -78.4% |
| Amounts payable within one year | 42/48 | €20,107 | €4,348 | -€15,759 | -78.4% |
| Trade debts | 44 | €8,386 | €0 | -€8,386 | -100% |
| Suppliers | 440/4 | €8,386 | €0 | -€8,386 | -100% |
| Taxes, remuneration and social security | 45 | €5,583 | €101 | -€5,481 | -98.2% |
| Taxes | 450/3 | €1,183 | €101 | -€1,081 | -91.4% |
| Remuneration and social security | 454/9 | €4,400 | €0 | -€4,400 | -100% |
| Other amounts payable | 47/48 | €6,138 | €4,247 | -€1,891 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €300 | +€218 | +265% |
| Other operating charges | 640/8 | - | €396 | +€396 | |
| Gross operating margin | 9900 | -€9,225 | €20,414 | +€29,639 | |
| Operating profit (loss) | 9901 | -€9,307 | €19,718 | +€29,026 | |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | €12 | €3,998 | +€3,986 | +34,663% |
| Recurring financial charges | 65 | €12 | €3,998 | +€3,986 | +34,663% |
| Profit (loss) for the period before taxes | 9903 | -€9,319 | €15,863 | +€25,182 | |
| Income taxes | 67/77 | - | €2,120 | +€2,120 | |
| Profit (loss) for the period | 9904 | -€9,319 | €13,744 | +€23,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,319 | €13,744 | +€23,063 |
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 1 November 2026 via checked.be.