YM SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€88,895
down €88,895 (-31.6%), from €281,211 to €192,316
of which Furniture and vehicles: -€86,980
- Cash +€73,758
up €73,758 (+104.8%), from €70,374 to €144,131
mainly Other debts (+€101,777) and Depreciation (+€53,967)
- Receivables within one year -€37,038
down €37,038 (-68.3%), from €54,195 to €17,157
of which Other amounts receivable: -€19,988
- Other debts +€101,777
up €101,777 (+178.9%), from €56,878 to €158,654
- Profit (loss) carried forward -€93,107
down €93,107 (-32.0%), from €290,644 to €197,538
- Trade debts -€53,407
down €53,407 (-76.9%), from €69,413 to €16,006
- Tax, wage and social debts -€15,318
down €15,318 (-18.9%), from €81,030 to €65,712
of which Remuneration and social security: -€27,268
- Gross operating margin -€112,609
down €112,609 (-18.8%), from €597,720 to €485,111
- Staff costs -€51,325
down €51,325 (-11.7%), from €438,727 to €387,402
- Depreciation -€11,160
down €11,160 (-17.1%), from €65,127 to €53,967
- Financial charges +€8,589
up €8,589 (+1448.7%), from €593 to €9,182
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.
Cash bridge derived
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 | €518,425 | €458,370 | -€60,055 | -11.6% |
| Fixed assets | 21/28 | €363,151 | €271,256 | -€91,895 | -25.3% |
| Intangible fixed assets | 21 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Tangible fixed assets | 22/27 | €281,211 | €192,316 | -€88,895 | -31.6% |
| Land and buildings | 22 | €155,000 | €155,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,043 | €5,128 | -€1,915 | -27.2% |
| Furniture and vehicles | 24 | €119,168 | €32,188 | -€86,980 | -73.0% |
| Financial fixed assets | 28 | €66,940 | €66,940 | = | 0.0% |
| Current assets | 29/58 | €155,274 | €187,114 | +€31,840 | +20.5% |
| Stocks and contracts in progress | 3 | €18,431 | €16,769 | -€1,661 | -9.0% |
| Stocks | 30/36 | €18,431 | €16,769 | -€1,661 | -9.0% |
| Amounts receivable within one year | 40/41 | €54,195 | €17,157 | -€37,038 | -68.3% |
| Trade receivables | 40 | €33,931 | €16,881 | -€17,050 | -50.2% |
| Other amounts receivable | 41 | €20,264 | €276 | -€19,988 | -98.6% |
| Cash at bank and in hand | 54/58 | €70,374 | €144,131 | +€73,758 | +104.8% |
| Deferred charges and accrued income | 490/1 | €12,274 | €9,056 | -€3,218 | -26.2% |
| Total equity and liabilities | 10/49 | €518,425 | €458,370 | -€60,055 | -11.6% |
| Equity | 10/15 | €311,104 | €217,998 | -€93,107 | -29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,644 | €197,538 | -€93,107 | -32.0% |
| Amounts payable | 17/49 | €207,320 | €240,372 | +€33,051 | +15.9% |
| Amounts payable within one year | 42/48 | €207,320 | €240,372 | +€33,051 | +15.9% |
| Trade debts | 44 | €69,413 | €16,006 | -€53,407 | -76.9% |
| Suppliers | 440/4 | €69,413 | €16,006 | -€53,407 | -76.9% |
| Taxes, remuneration and social security | 45 | €81,030 | €65,712 | -€15,318 | -18.9% |
| Taxes | 450/3 | €53,176 | €65,126 | +€11,950 | +22.5% |
| Remuneration and social security | 454/9 | €27,853 | €585 | -€27,268 | -97.9% |
| Other amounts payable | 47/48 | €56,878 | €158,654 | +€101,777 | +178.9% |
| Remuneration, social security and pensions | 62 | €438,727 | €387,402 | -€51,325 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,127 | €53,967 | -€11,160 | -17.1% |
| Other operating charges | 640/8 | €8,910 | €6,237 | -€2,673 | -30.0% |
| Gross operating margin | 9900 | €597,720 | €485,111 | -€112,609 | -18.8% |
| Operating profit (loss) | 9901 | €84,956 | €37,505 | -€47,451 | -55.9% |
| Financial income | 75/76B | €59 | €3,863 | +€3,804 | +6448.1% |
| Recurring financial income | 75 | €59 | €0 | -€59 | -100.0% |
| Non-recurring financial income | 76B | - | €3,863 | +€3,863 | |
| Financial charges | 65/66B | €593 | €9,182 | +€8,589 | +1448.7% |
| Recurring financial charges | 65 | €593 | €9,182 | +€8,589 | +1448.7% |
| Profit (loss) for the period before taxes | 9903 | €84,422 | €32,186 | -€52,236 | -61.9% |
| Income taxes | 67/77 | €27,790 | €25,293 | -€2,497 | -9.0% |
| Profit (loss) for the period | 9904 | €56,632 | €6,893 | -€49,738 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,632 | €6,893 | -€49,738 | -87.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.