YMA: 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.
YMA
Largest movements
- Tangible fixed assets -€3,766
down €3,766 (-87.4%), from €4,307 to €542
- Receivables within one year +€1,324
up €1,324 (+28.8%), from €4,594 to €5,918
of which Trade receivables: +€1,318
- Cash -€252
down €252 (-14.9%), from €1,694 to €1,442
mainly Other debts (-€20,772) and Current portion of long-term debt (-€4,871)
- Deferred charges and accrued income -€241
down €241 (-8.0%), from €3,032 to €2,790
- Other debts -€20,772
down €20,772 (-73.2%), from €28,368 to €7,596
- Profit (loss) carried forward +€15,489
up €15,489 (+48.0%), from -€32,243 to -€16,753
- Tax, wage and social debts +€7,482
up €7,482 (+535%), from €1,400 to €8,882
- Current portion of long-term debt -€4,871
down €4,871 (-100%), from €4,871 to €0
- Trade debts -€264
down €264 (-6.6%), from €4,031 to €3,767
- Gross operating margin +€24,475
up €24,475 (+5,422%), from €451 to €24,926
- Depreciation -€3,821
down €3,821 (-50.4%), from €7,586 to €3,766
- Taxes +€3,581
up €3,581 (+571%), from €627 to €4,207
- Financial charges -€307
down €307 (-42.4%), from €724 to €417
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 | €13,627 | €10,692 | -€2,935 | -21.5% |
| Fixed assets | 21/28 | €4,307 | €542 | -€3,766 | -87.4% |
| Tangible fixed assets | 22/27 | €4,307 | €542 | -€3,766 | -87.4% |
| Furniture and vehicles | 24 | €4,307 | €542 | -€3,766 | -87.4% |
| Current assets | 29/58 | €9,320 | €10,150 | +€831 | +8.9% |
| Amounts receivable within one year | 40/41 | €4,594 | €5,918 | +€1,324 | +28.8% |
| Trade receivables | 40 | €4,580 | €5,899 | +€1,318 | +28.8% |
| Other amounts receivable | 41 | €13 | €19 | +€6 | +43.5% |
| Cash at bank and in hand | 54/58 | €1,694 | €1,442 | -€252 | -14.9% |
| Deferred charges and accrued income | 490/1 | €3,032 | €2,790 | -€241 | -8.0% |
| Total equity and liabilities | 10/49 | €13,627 | €10,692 | -€2,935 | -21.5% |
| Equity | 10/15 | -€25,043 | -€9,553 | +€15,489 | +61.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,243 | -€16,753 | +€15,489 | +48.0% |
| Amounts payable | 17/49 | €38,670 | €20,245 | -€18,424 | -47.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,670 | €20,245 | -€18,424 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €4,871 | €0 | -€4,871 | -100% |
| Trade debts | 44 | €4,031 | €3,767 | -€264 | -6.6% |
| Suppliers | 440/4 | €4,031 | €3,767 | -€264 | -6.6% |
| Taxes, remuneration and social security | 45 | €1,400 | €8,882 | +€7,482 | +535% |
| Taxes | 450/3 | €1,400 | €8,882 | +€7,482 | +535% |
| Other amounts payable | 47/48 | €28,368 | €7,596 | -€20,772 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,586 | €3,766 | -€3,821 | -50.4% |
| Other operating charges | 640/8 | €1,047 | €1,047 | +€0 | 0.0% |
| Gross operating margin | 9900 | €451 | €24,926 | +€24,475 | +5,422% |
| Operating profit (loss) | 9901 | -€8,182 | €20,114 | +€28,295 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €724 | €417 | -€307 | -42.4% |
| Recurring financial charges | 65 | €724 | €417 | -€307 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,906 | €19,697 | +€28,602 | |
| Income taxes | 67/77 | €627 | €4,207 | +€3,581 | +571% |
| Profit (loss) for the period | 9904 | -€9,533 | €15,489 | +€25,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,533 | €15,489 | +€25,022 |
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 20 October 2026 via checked.be.