YMA Beheer: 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 Beheer
Largest movements
- Receivables within one year +€107,483
up €107,483 (+6.0%), from €1.8m to €1.9m
of which Other amounts receivable: +€120,983
- Reserves +€78,420
up €78,420 (+14.7%), from €532,240 to €610,660
- Other debts +€29,359
up €29,359 (+3.2%), from €928,709 to €958,068
- Trade debts +€28,161
up €28,161 (+611%), from €4,611 to €32,772
- Tax, wage and social debts -€27,537
down €27,537 (-46.2%), from €59,619 to €32,082
- Financial charges -€10,819
down €10,819 (-14.5%), from €74,505 to €63,686
- Gross operating margin +€8,639
up €8,639 (+6.2%), from €140,198 to €148,838
- Financial income +€1,663
up €1,663 (+6.8%), from €24,520 to €26,183
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 | €2,030,180 | €2,138,582 | +€108,403 | +5.3% |
| Fixed assets | 21/28 | €228,831 | €228,831 | = | 0.0% |
| Tangible fixed assets | 22/27 | €228,831 | €228,831 | = | 0.0% |
| Furniture and vehicles | 24 | €228,831 | €228,831 | = | 0.0% |
| Current assets | 29/58 | €1,801,349 | €1,909,751 | +€108,403 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,796,598 | €1,904,081 | +€107,483 | +6.0% |
| Trade receivables | 40 | €27,000 | €13,500 | -€13,500 | -50.0% |
| Other amounts receivable | 41 | €1,769,598 | €1,890,581 | +€120,983 | +6.8% |
| Cash at bank and in hand | 54/58 | €4,751 | €5,670 | +€919 | +19.4% |
| Total equity and liabilities | 10/49 | €2,030,180 | €2,138,582 | +€108,403 | +5.3% |
| Equity | 10/15 | €537,240 | €615,660 | +€78,420 | +14.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €532,240 | €610,660 | +€78,420 | +14.7% |
| Distributable reserves | 133 | €532,240 | €610,660 | +€78,420 | +14.7% |
| Amounts payable | 17/49 | €1,492,940 | €1,522,922 | +€29,982 | +2.0% |
| Amounts payable within one year | 42/48 | €1,492,940 | €1,522,922 | +€29,982 | +2.0% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €4,611 | €32,772 | +€28,161 | +611% |
| Suppliers | 440/4 | €4,611 | €32,772 | +€28,161 | +611% |
| Taxes, remuneration and social security | 45 | €59,619 | €32,082 | -€27,537 | -46.2% |
| Taxes | 450/3 | €59,619 | €32,082 | -€27,537 | -46.2% |
| Other amounts payable | 47/48 | €928,709 | €958,068 | +€29,359 | +3.2% |
| Other operating charges | 640/8 | €242 | €153 | -€89 | -36.8% |
| Gross operating margin | 9900 | €140,198 | €148,838 | +€8,639 | +6.2% |
| Operating profit (loss) | 9901 | €139,956 | €148,685 | +€8,729 | +6.2% |
| Financial income | 75/76B | €24,520 | €26,183 | +€1,663 | +6.8% |
| Recurring financial income | 75 | €24,520 | €26,183 | +€1,663 | +6.8% |
| Financial charges | 65/66B | €74,505 | €63,686 | -€10,819 | -14.5% |
| Recurring financial charges | 65 | €74,505 | €63,686 | -€10,819 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €89,971 | €111,182 | +€21,211 | +23.6% |
| Income taxes | 67/77 | €32,142 | €32,762 | +€620 | +1.9% |
| Profit (loss) for the period | 9904 | €57,830 | €78,420 | +€20,591 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,830 | €78,420 | +€20,591 | +35.6% |
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 24 October 2026 via checked.be.