YM TRANS: 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 TRANS
Largest movements
- Cash +€106,219
up €106,219 (+914.6%), from €11,614 to €117,833
mainly Depreciation (+€74,647) and Net result for the year (+€53,211)
- Tangible fixed assets -€70,859
down €70,859 (-21.2%), from €333,947 to €263,088
of which Leasing and similar rights: -€57,012
- Receivables within one year -€31,944
down €31,944 (-16.5%), from €193,103 to €161,158
of which Trade receivables: -€38,751
- Deferred charges and accrued income -€12,668
down €12,668 (-82.1%), from €15,435 to €2,768
- Reserves +€53,211
up €53,211 (+37.1%), from €143,619 to €196,830
of which Distributable reserves: +€53,211
- Debts after one year -€40,169
down €40,169 (-19.1%), from €210,596 to €170,427
- Tax, wage and social debts +€30,956
up €30,956 (+114.7%), from €26,988 to €57,944
of which Taxes: +€23,733
- Trade debts -€29,702
down €29,702 (-43.1%), from €68,846 to €39,144
- Current portion of long-term debt -€25,272
down €25,272 (-36.7%), from €68,881 to €43,609
- Gross operating margin +€187,578
up €187,578 (+70.6%), from €265,838 to €453,415
- Staff costs +€83,014
up €83,014 (+41.4%), from €200,743 to €283,757
- Taxes +€16,807
up €16,807 (+12046.6%), from €140 to €16,947
- Depreciation +€12,315
up €12,315 (+19.8%), from €62,332 to €74,647
- Write-downs +€9,569
new in 2025: €9,569
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 | €558,328 | €548,752 | -€9,576 | -1.7% |
| Fixed assets | 21/28 | €338,176 | €266,993 | -€71,183 | -21.0% |
| Intangible fixed assets | 21 | €620 | €296 | -€324 | -52.3% |
| Tangible fixed assets | 22/27 | €333,947 | €263,088 | -€70,859 | -21.2% |
| Plant, machinery and equipment | 23 | €548 | €3,534 | +€2,987 | +545.3% |
| Furniture and vehicles | 24 | €66,835 | €50,882 | -€15,953 | -23.9% |
| Leasing and similar rights | 25 | €260,857 | €203,845 | -€57,012 | -21.9% |
| Other tangible fixed assets | 26 | €5,708 | €4,827 | -€881 | -15.4% |
| Financial fixed assets | 28 | €3,609 | €3,609 | = | 0.0% |
| Current assets | 29/58 | €220,152 | €281,759 | +€61,607 | +28.0% |
| Amounts receivable within one year | 40/41 | €193,103 | €161,158 | -€31,944 | -16.5% |
| Trade receivables | 40 | €110,225 | €71,474 | -€38,751 | -35.2% |
| Other amounts receivable | 41 | €82,878 | €89,685 | +€6,807 | +8.2% |
| Cash at bank and in hand | 54/58 | €11,614 | €117,833 | +€106,219 | +914.6% |
| Deferred charges and accrued income | 490/1 | €15,435 | €2,768 | -€12,668 | -82.1% |
| Total equity and liabilities | 10/49 | €558,328 | €548,752 | -€9,576 | -1.7% |
| Equity | 10/15 | €159,819 | €213,030 | +€53,211 | +33.3% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €143,619 | €196,830 | +€53,211 | +37.1% |
| Tax-exempt reserves | 132 | €82,981 | €82,981 | = | 0.0% |
| Distributable reserves | 133 | €60,638 | €113,849 | +€53,211 | +87.8% |
| Amounts payable | 17/49 | €398,509 | €335,722 | -€62,788 | -15.8% |
| Amounts payable after more than one year | 17 | €210,596 | €170,427 | -€40,169 | -19.1% |
| Financial debts | 170/4 | €210,596 | €170,427 | -€40,169 | -19.1% |
| Amounts payable within one year | 42/48 | €187,913 | €165,295 | -€22,619 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €68,881 | €43,609 | -€25,272 | -36.7% |
| Financial debts | 43 | €18,338 | €24,597 | +€6,259 | +34.1% |
| Credit institutions | 430/8 | €18,338 | €24,597 | +€6,259 | +34.1% |
| Trade debts | 44 | €68,846 | €39,144 | -€29,702 | -43.1% |
| Suppliers | 440/4 | €68,846 | €39,144 | -€29,702 | -43.1% |
| Taxes, remuneration and social security | 45 | €26,988 | €57,944 | +€30,956 | +114.7% |
| Taxes | 450/3 | €4,493 | €28,226 | +€23,733 | +528.2% |
| Remuneration and social security | 454/9 | €22,495 | €29,718 | +€7,223 | +32.1% |
| Other amounts payable | 47/48 | €4,859 | - | -€4,859 | |
| Non-recurring operating income | 76A | €29,792 | €30,215 | +€423 | +1.4% |
| Remuneration, social security and pensions | 62 | €200,743 | €283,757 | +€83,014 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,332 | €74,647 | +€12,315 | +19.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,569 | +€9,569 | |
| Other operating charges | 640/8 | €2,815 | €3,156 | +€341 | +12.1% |
| Non-recurring operating charges | 66A | €2,500 | €1,300 | -€1,200 | -48.0% |
| Gross operating margin | 9900 | €265,838 | €453,415 | +€187,578 | +70.6% |
| Operating profit (loss) | 9901 | -€2,553 | €80,986 | +€83,539 | |
| Financial income | 75/76B | €5,684 | €2,681 | -€3,003 | -52.8% |
| Recurring financial income | 75 | €5,684 | €2,681 | -€3,003 | -52.8% |
| Financial charges | 65/66B | €14,661 | €13,508 | -€1,153 | -7.9% |
| Recurring financial charges | 65 | €14,661 | €13,508 | -€1,153 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,530 | €70,158 | +€81,688 | |
| Income taxes | 67/77 | €140 | €16,947 | +€16,807 | +12046.6% |
| Profit (loss) for the period | 9904 | -€11,669 | €53,211 | +€64,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,669 | €53,211 | +€64,880 |
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 12 October 2026 via checked.be.