YM Advisory: 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.
YM Advisory
Largest movements
- Cash +€38,162
up €38,162 (+111%), from €34,346 to €72,508
mainly Net result for the year (+€22,068) and Deferred charges and accrued income (+€15,044)
- Deferred charges and accrued income -€15,044
down €15,044 (-75.0%), from €20,053 to €5,008
- Receivables within one year +€4,729
up €4,729 (+2,171%), from €218 to €4,946
of which Other amounts receivable: +€4,946
- Reserves +€22,068
up €22,068 (+66.2%), from €33,321 to €55,390
- Tax, wage and social debts +€6,586
up €6,586 (+36.1%), from €18,259 to €24,845
- Gross operating margin -€13,521
down €13,521 (-28.7%), from €47,096 to €33,575
- Taxes -€2,020
down €2,020 (-18.9%), from €10,674 to €8,654
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 | €54,617 | €83,171 | +€28,555 | +52.3% |
| Fixed assets | 21/28 | - | €708 | +€708 | |
| Tangible fixed assets | 22/27 | - | €708 | +€708 | |
| Furniture and vehicles | 24 | - | €708 | +€708 | |
| Current assets | 29/58 | €54,617 | €82,463 | +€27,847 | +51.0% |
| Amounts receivable within one year | 40/41 | €218 | €4,946 | +€4,729 | +2,171% |
| Trade receivables | 40 | €218 | - | -€218 | |
| Other amounts receivable | 41 | - | €4,946 | +€4,946 | |
| Cash at bank and in hand | 54/58 | €34,346 | €72,508 | +€38,162 | +111% |
| Deferred charges and accrued income | 490/1 | €20,053 | €5,008 | -€15,044 | -75.0% |
| Total equity and liabilities | 10/49 | €54,617 | €83,171 | +€28,555 | +52.3% |
| Equity | 10/15 | €35,821 | €57,890 | +€22,068 | +61.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,321 | €55,390 | +€22,068 | +66.2% |
| Distributable reserves | 133 | €33,321 | €55,390 | +€22,068 | +66.2% |
| Amounts payable | 17/49 | €18,795 | €25,282 | +€6,487 | +34.5% |
| Amounts payable within one year | 42/48 | €18,610 | €25,097 | +€6,487 | +34.9% |
| Trade debts | 44 | €263 | €252 | -€10 | -4.0% |
| Suppliers | 440/4 | €263 | €252 | -€10 | -4.0% |
| Taxes, remuneration and social security | 45 | €18,259 | €24,845 | +€6,586 | +36.1% |
| Taxes | 450/3 | €18,259 | €24,845 | +€6,586 | +36.1% |
| Other amounts payable | 47/48 | €89 | - | -€89 | |
| Accrued charges and deferred income | 492/3 | €185 | €185 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22 | +€22 | |
| Other operating charges | 640/8 | €557 | €277 | -€279 | -50.2% |
| Gross operating margin | 9900 | €47,096 | €33,575 | -€13,521 | -28.7% |
| Operating profit (loss) | 9901 | €46,540 | €33,276 | -€13,263 | -28.5% |
| Financial charges | 65/66B | €2,544 | €2,554 | +€10 | +0.4% |
| Recurring financial charges | 65 | €2,544 | €2,554 | +€10 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €43,996 | €30,722 | -€13,273 | -30.2% |
| Income taxes | 67/77 | €10,674 | €8,654 | -€2,020 | -18.9% |
| Profit (loss) for the period | 9904 | €33,321 | €22,068 | -€11,253 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,321 | €22,068 | -€11,253 | -33.8% |
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 14 October 2026 via checked.be.