YM PARTENERS: 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 PARTENERS
Largest movements
- Receivables within one year +€392,930
up €392,930 (+9,730%), from €4,038 to €396,968
of which Other amounts receivable: +€224,899
- Cash +€34,016
up €34,016 (+4,247%), from €801 to €34,817
mainly Trade debts (+€295,555) and Net result for the year (+€89,829)
- Trade debts +€295,555
up €295,555 (+28,875%), from €1,024 to €296,578
- Profit (loss) carried forward +€89,829
up €89,829, from -€331 to €89,497
- Tax, wage and social debts +€42,183
new in 2025: €42,183
- Gross operating margin +€116,628
up €116,628, from -€199 to €116,429
- Taxes +€25,581
new in 2025: €25,581
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 | €5,692 | €433,258 | +€427,566 | +7,511% |
| Fixed assets | 21/28 | €853 | €473 | -€380 | -44.5% |
| Intangible fixed assets | 21 | €853 | €341 | -€512 | -60.0% |
| Financial fixed assets | 28 | - | €132 | +€132 | |
| Current assets | 29/58 | €4,839 | €432,785 | +€427,946 | +8,843% |
| Amounts receivable within one year | 40/41 | €4,038 | €396,968 | +€392,930 | +9,730% |
| Trade receivables | 40 | - | €168,031 | +€168,031 | |
| Other amounts receivable | 41 | €4,038 | €228,937 | +€224,899 | +5,569% |
| Cash at bank and in hand | 54/58 | €801 | €34,817 | +€34,016 | +4,247% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €5,692 | €433,258 | +€427,566 | +7,511% |
| Equity | 10/15 | €4,669 | €94,497 | +€89,829 | +1,924% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331 | €89,497 | +€89,829 | |
| Amounts payable | 17/49 | €1,024 | €338,761 | +€337,737 | +32,997% |
| Amounts payable within one year | 42/48 | €1,024 | €338,761 | +€337,737 | +32,997% |
| Trade debts | 44 | €1,024 | €296,578 | +€295,555 | +28,875% |
| Suppliers | 440/4 | €1,024 | €296,578 | +€295,555 | +28,875% |
| Taxes, remuneration and social security | 45 | - | €42,183 | +€42,183 | |
| Taxes | 450/3 | - | €42,183 | +€42,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €512 | +€341 | +200% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€199 | €116,429 | +€116,628 | |
| Operating profit (loss) | 9901 | -€370 | €115,518 | +€115,888 | |
| Financial income | 75/76B | €38 | €1 | -€38 | -98.7% |
| Recurring financial income | 75 | €38 | €1 | -€38 | -98.7% |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | -€331 | €115,410 | +€115,741 | |
| Income taxes | 67/77 | - | €25,581 | +€25,581 | |
| Profit (loss) for the period | 9904 | -€331 | €89,829 | +€90,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€331 | €89,829 | +€90,160 |
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.