YJMLDN: 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.
YJMLDN
Largest movements
- Cash +€31,121
up €31,121 (+344%), from €9,060 to €40,181
mainly Net result for the year (+€48,524) and Trade debts (+€36,914)
- Receivables within one year +€23,499
up €23,499 (+52.5%), from €44,772 to €68,271
of which Trade receivables: +€57,601
- Tangible fixed assets -€13,250
down €13,250 (-32.2%), from €41,164 to €27,915
- Trade debts +€36,914
up €36,914 (+835%), from €4,422 to €41,336
- Tax, wage and social debts +€19,478
up €19,478 (+72.3%), from €26,932 to €46,410
of which Taxes: +€19,697
- Debts after one year -€16,651
down €16,651 (-92.1%), from €18,072 to €1,421
- Profit (loss) carried forward +€3,524
up €3,524 (+11.7%), from €30,238 to €33,762
- Short-term financial debts -€1,958
down €1,958 (-61.6%), from €3,176 to €1,218
- Gross operating margin +€38,734
up €38,734 (+82.4%), from €47,017 to €85,751
- Taxes +€6,694
up €6,694 (+78.8%), from €8,493 to €15,187
- Other operating charges +€2,164
up €2,164 (+55.1%), from €3,926 to €6,090
- Financial charges +€1,213
up €1,213 (+55.0%), from €2,205 to €3,418
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 | €101,111 | €142,328 | +€41,216 | +40.8% |
| Fixed assets | 21/28 | €41,614 | €28,165 | -€13,450 | -32.3% |
| Tangible fixed assets | 22/27 | €41,164 | €27,915 | -€13,250 | -32.2% |
| Leasing and similar rights | 25 | €41,164 | €27,915 | -€13,250 | -32.2% |
| Financial fixed assets | 28 | €450 | €250 | -€200 | -44.4% |
| Current assets | 29/58 | €59,497 | €114,163 | +€54,666 | +91.9% |
| Amounts receivable within one year | 40/41 | €44,772 | €68,271 | +€23,499 | +52.5% |
| Trade receivables | 40 | €10,232 | €67,833 | +€57,601 | +563% |
| Other amounts receivable | 41 | €34,540 | €438 | -€34,102 | -98.7% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,060 | €40,181 | +€31,121 | +344% |
| Deferred charges and accrued income | 490/1 | €665 | €710 | +€45 | +6.8% |
| Total equity and liabilities | 10/49 | €101,111 | €142,328 | +€41,216 | +40.8% |
| Equity | 10/15 | €31,238 | €34,762 | +€3,524 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,238 | €33,762 | +€3,524 | +11.7% |
| Amounts payable | 17/49 | €69,873 | €107,566 | +€37,692 | +53.9% |
| Amounts payable after more than one year | 17 | €18,072 | €1,421 | -€16,651 | -92.1% |
| Financial debts | 170/4 | €18,072 | €1,421 | -€16,651 | -92.1% |
| Amounts payable within one year | 42/48 | €51,801 | €106,145 | +€54,344 | +105% |
| Current portion of amounts payable after more than one year | 42 | €15,939 | €16,651 | +€713 | +4.5% |
| Financial debts | 43 | €3,176 | €1,218 | -€1,958 | -61.6% |
| Credit institutions | 430/8 | €3,176 | €1,218 | -€1,958 | -61.6% |
| Trade debts | 44 | €4,422 | €41,336 | +€36,914 | +835% |
| Suppliers | 440/4 | €4,422 | €41,336 | +€36,914 | +835% |
| Taxes, remuneration and social security | 45 | €26,932 | €46,410 | +€19,478 | +72.3% |
| Taxes | 450/3 | €20,855 | €40,552 | +€19,697 | +94.4% |
| Remuneration and social security | 454/9 | €6,077 | €5,858 | -€218 | -3.6% |
| Other amounts payable | 47/48 | €1,333 | €530 | -€803 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,250 | €13,250 | = | 0.0% |
| Other operating charges | 640/8 | €3,926 | €6,090 | +€2,164 | +55.1% |
| Non-recurring operating charges | 66A | - | €1,241 | +€1,241 | |
| Gross operating margin | 9900 | €47,017 | €85,751 | +€38,734 | +82.4% |
| Operating profit (loss) | 9901 | €29,841 | €65,170 | +€35,329 | +118% |
| Financial income | 75/76B | €1,330 | €1,958 | +€628 | +47.2% |
| Recurring financial income | 75 | €1,330 | €1,958 | +€628 | +47.2% |
| Financial charges | 65/66B | €2,205 | €3,418 | +€1,213 | +55.0% |
| Recurring financial charges | 65 | €2,205 | €3,418 | +€1,213 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €28,967 | €63,710 | +€34,744 | +120% |
| Income taxes | 67/77 | €8,493 | €15,187 | +€6,694 | +78.8% |
| Profit (loss) for the period | 9904 | €20,474 | €48,524 | +€28,050 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €20,474 | €48,524 | +€28,050 | +137% |
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 15 October 2026 via checked.be.