YM Partners: what changed
Two fiscal 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 Partners
Largest movements
- Cash -€1,725
down €1,725 (-51.8%), from €3,334 to €1,608
mainly Net result for the year (-€10,104) and Trade debts (-€650)
- Receivables within one year -€1,195
no longer reported in 2024 (was €1,195)
- Deferred charges and accrued income -€299
no longer reported in 2024 (was €299)
- Profit (loss) carried forward -€10,104
down €10,104 (-51.9%), from -€19,457 to -€29,561
- Tax, wage and social debts +€4,792
up €4,792 (+193.8%), from €2,472 to €7,264
of which Taxes: +€6,189
- Other debts +€2,743
up €2,743 (+13.6%), from €20,125 to €22,869
- Trade debts -€650
down €650 (-98.7%), from €659 to €9
- Gross operating margin +€28,116
up €28,116, from -€14,825 to €13,291
- Staff costs +€9,902
up €9,902 (+312.2%), from €3,172 to €13,074
- Other operating charges +€1,456
up €1,456 (+102.5%), from €1,421 to €2,877
- Financial charges +€871
up €871 (+2176.8%), from €40 to €911
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,799 | €3,580 | -€3,219 | -47.3% |
| Current assets | 29/58 | €6,799 | €3,580 | -€3,219 | -47.3% |
| Stocks and contracts in progress | 3 | €1,972 | €1,972 | = | 0.0% |
| Stocks | 30/36 | €1,972 | €1,972 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,195 | - | -€1,195 | |
| Other amounts receivable | 41 | €1,195 | - | -€1,195 | |
| Cash at bank and in hand | 54/58 | €3,334 | €1,608 | -€1,725 | -51.8% |
| Deferred charges and accrued income | 490/1 | €299 | - | -€299 | |
| Total equity and liabilities | 10/49 | €6,799 | €3,580 | -€3,219 | -47.3% |
| Equity | 10/15 | -€16,457 | -€26,561 | -€10,104 | -61.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,457 | -€29,561 | -€10,104 | -51.9% |
| Amounts payable | 17/49 | €23,257 | €30,142 | +€6,885 | +29.6% |
| Amounts payable within one year | 42/48 | €23,257 | €30,142 | +€6,885 | +29.6% |
| Trade debts | 44 | €659 | €9 | -€650 | -98.7% |
| Suppliers | 440/4 | €659 | €9 | -€650 | -98.7% |
| Taxes, remuneration and social security | 45 | €2,472 | €7,264 | +€4,792 | +193.8% |
| Taxes | 450/3 | - | €6,189 | +€6,189 | |
| Remuneration and social security | 454/9 | €2,472 | €1,075 | -€1,397 | -56.5% |
| Other amounts payable | 47/48 | €20,125 | €22,869 | +€2,743 | +13.6% |
| Non-recurring operating income | 76A | - | €3,292 | +€3,292 | |
| Remuneration, social security and pensions | 62 | €3,172 | €13,074 | +€9,902 | +312.2% |
| Other operating charges | 640/8 | €1,421 | €2,877 | +€1,456 | +102.5% |
| Non-recurring operating charges | 66A | - | €6,535 | +€6,535 | |
| Gross operating margin | 9900 | -€14,825 | €13,291 | +€28,116 | |
| Operating profit (loss) | 9901 | -€19,417 | -€9,195 | +€10,223 | +52.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €40 | €911 | +€871 | +2176.8% |
| Recurring financial charges | 65 | €40 | €911 | +€871 | +2176.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,457 | -€10,104 | +€9,353 | +48.1% |
| Profit (loss) for the period | 9904 | -€19,457 | -€10,104 | +€9,353 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,457 | -€10,104 | +€9,353 | +48.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.