YLM BELGIUM: 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.
YLM BELGIUM
Largest movements
- Tangible fixed assets -€22,262
down €22,262 (-71.8%), from €31,020 to €8,759
of which Furniture and vehicles: -€21,817
- Receivables within one year +€9,471
up €9,471 (+30.0%), from €31,569 to €41,040
of which Other amounts receivable: +€8,827
- Cash -€5,229
down €5,229 (-25.6%), from €20,453 to €15,224
mainly Tax, wage and social debts (-€11,852) and Receivables within one year (-€9,471)
- Tax, wage and social debts -€11,852
down €11,852 (-58.1%), from €20,399 to €8,547
- Profit (loss) carried forward -€5,084
down €5,084 (-7.5%), from €67,670 to €62,586
- Trade debts -€1,084
no longer reported in 2025 (was €1,084)
- Gross operating margin -€57,497
down €57,497 (-89.6%), from €64,184 to €6,687
- Taxes -€12,503
no longer reported in 2025 (was €12,503)
- Depreciation -€4,317
down €4,317 (-76.1%), from €5,674 to €1,357
- Staff costs +€2,319
new in 2025: €2,319
- Other operating charges -€1,314
down €1,314 (-14.3%), from €9,195 to €7,881
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 | €91,153 | €73,133 | -€18,020 | -19.8% |
| Fixed assets | 21/28 | €31,770 | €9,509 | -€22,262 | -70.1% |
| Tangible fixed assets | 22/27 | €31,020 | €8,759 | -€22,262 | -71.8% |
| Plant, machinery and equipment | 23 | €1,216 | €771 | -€445 | -36.6% |
| Furniture and vehicles | 24 | €29,805 | €7,988 | -€21,817 | -73.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €59,383 | €63,624 | +€4,242 | +7.1% |
| Stocks and contracts in progress | 3 | €7,360 | €7,360 | = | 0.0% |
| Stocks | 30/36 | €7,360 | €7,360 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,569 | €41,040 | +€9,471 | +30.0% |
| Trade receivables | 40 | €18,715 | €19,359 | +€644 | +3.4% |
| Other amounts receivable | 41 | €12,854 | €21,681 | +€8,827 | +68.7% |
| Cash at bank and in hand | 54/58 | €20,453 | €15,224 | -€5,229 | -25.6% |
| Total equity and liabilities | 10/49 | €91,153 | €73,133 | -€18,020 | -19.8% |
| Equity | 10/15 | €69,670 | €64,586 | -€5,084 | -7.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €67,670 | €62,586 | -€5,084 | -7.5% |
| Amounts payable | 17/49 | €21,483 | €8,547 | -€12,936 | -60.2% |
| Amounts payable within one year | 42/48 | €21,483 | €8,547 | -€12,936 | -60.2% |
| Trade debts | 44 | €1,084 | - | -€1,084 | |
| Suppliers | 440/4 | €1,084 | - | -€1,084 | |
| Taxes, remuneration and social security | 45 | €20,399 | €8,547 | -€11,852 | -58.1% |
| Taxes | 450/3 | €20,399 | €8,547 | -€11,852 | -58.1% |
| Remuneration, social security and pensions | 62 | - | €2,319 | +€2,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,674 | €1,357 | -€4,317 | -76.1% |
| Other operating charges | 640/8 | €9,195 | €7,881 | -€1,314 | -14.3% |
| Gross operating margin | 9900 | €64,184 | €6,687 | -€57,497 | -89.6% |
| Operating profit (loss) | 9901 | €49,315 | -€4,870 | -€54,184 | |
| Financial income | 75/76B | €3 | €29 | +€26 | +951% |
| Recurring financial income | 75 | €3 | €29 | +€26 | +951% |
| Financial charges | 65/66B | €286 | €243 | -€42 | -14.8% |
| Recurring financial charges | 65 | €286 | €243 | -€42 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €49,032 | -€5,084 | -€54,116 | |
| Income taxes | 67/77 | €12,503 | - | -€12,503 | |
| Profit (loss) for the period | 9904 | €36,529 | -€5,084 | -€41,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,529 | -€5,084 | -€41,613 |
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 27 October 2026 via checked.be.