Ymas Metaalconstructies: 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.
Ymas Metaalconstructies
Largest movements
- Receivables within one year -€49,699
down €49,699 (-39.4%), from €126,261 to €76,562
of which Trade receivables: -€32,091
- Tangible fixed assets +€36,438
up €36,438 (+15.4%), from €237,061 to €273,499
of which Leasing and similar rights: +€79,821
- Stocks and contracts +€19,585
up €19,585, from €0 to €19,585
of which Contracts in progress: +€13,715
- Deferred charges and accrued income -€7,002
down €7,002 (-54.1%), from €12,933 to €5,931
- Trade debts -€62,417
down €62,417 (-75.2%), from €82,962 to €20,545
- Debts after one year +€32,426
up €32,426 (+20.5%), from €158,429 to €190,855
- Current portion of long-term debt +€10,020
up €10,020 (+24.1%), from €41,495 to €51,515
- Tax, wage and social debts +€6,978
up €6,978 (+176%), from €3,955 to €10,933
- Reserves +€6,822
up €6,822 (+6.1%), from €112,503 to €119,324
- Depreciation +€12,297
up €12,297 (+20.0%), from €61,449 to €73,746
- Taxes -€5,918
down €5,918 (-51.8%), from €11,418 to €5,499
- Gross operating margin -€3,799
down €3,799 (-1.8%), from €215,979 to €212,179
- Staff costs +€3,588
up €3,588 (+3.4%), from €105,543 to €109,131
- Financial charges +€2,311
up €2,311 (+25.5%), from €9,060 to €11,371
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 | €404,344 | €404,837 | +€494 | +0.1% |
| Fixed assets | 21/28 | €237,061 | €273,499 | +€36,438 | +15.4% |
| Tangible fixed assets | 22/27 | €237,061 | €273,499 | +€36,438 | +15.4% |
| Plant, machinery and equipment | 23 | €186,738 | €148,225 | -€38,512 | -20.6% |
| Furniture and vehicles | 24 | €9,640 | €5,913 | -€3,727 | -38.7% |
| Leasing and similar rights | 25 | €38,107 | €117,928 | +€79,821 | +209% |
| Other tangible fixed assets | 26 | €2,575 | €1,432 | -€1,143 | -44.4% |
| Current assets | 29/58 | €167,283 | €131,338 | -€35,945 | -21.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €19,585 | +€19,585 | |
| Stocks | 30/36 | €0 | €5,870 | +€5,870 | |
| Contracts in progress | 37 | - | €13,715 | +€13,715 | |
| Amounts receivable within one year | 40/41 | €126,261 | €76,562 | -€49,699 | -39.4% |
| Trade receivables | 40 | €100,518 | €68,428 | -€32,091 | -31.9% |
| Other amounts receivable | 41 | €25,743 | €8,134 | -€17,608 | -68.4% |
| Cash at bank and in hand | 54/58 | €8,088 | €9,260 | +€1,172 | +14.5% |
| Deferred charges and accrued income | 490/1 | €12,933 | €5,931 | -€7,002 | -54.1% |
| Total equity and liabilities | 10/49 | €404,344 | €404,837 | +€494 | +0.1% |
| Equity | 10/15 | €117,503 | €124,324 | +€6,822 | +5.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,503 | €119,324 | +€6,822 | +6.1% |
| Distributable reserves | 133 | €112,503 | €119,324 | +€6,822 | +6.1% |
| Amounts payable | 17/49 | €286,841 | €280,513 | -€6,328 | -2.2% |
| Amounts payable after more than one year | 17 | €158,429 | €190,855 | +€32,426 | +20.5% |
| Financial debts | 170/4 | €158,429 | €190,855 | +€32,426 | +20.5% |
| Amounts payable within one year | 42/48 | €128,411 | €82,993 | -€45,419 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €41,495 | €51,515 | +€10,020 | +24.1% |
| Trade debts | 44 | €82,962 | €20,545 | -€62,417 | -75.2% |
| Suppliers | 440/4 | €82,962 | €20,545 | -€62,417 | -75.2% |
| Taxes, remuneration and social security | 45 | €3,955 | €10,933 | +€6,978 | +176% |
| Taxes | 450/3 | €3,955 | €10,933 | +€6,978 | +176% |
| Accrued charges and deferred income | 492/3 | - | €6,665 | +€6,665 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €105,543 | €109,131 | +€3,588 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,449 | €73,746 | +€12,297 | +20.0% |
| Other operating charges | 640/8 | €4,694 | €5,692 | +€998 | +21.3% |
| Gross operating margin | 9900 | €215,979 | €212,179 | -€3,799 | -1.8% |
| Operating profit (loss) | 9901 | €44,293 | €23,610 | -€20,683 | -46.7% |
| Financial income | 75/76B | €432 | €82 | -€350 | -81.1% |
| Recurring financial income | 75 | €432 | €82 | -€350 | -81.1% |
| Financial charges | 65/66B | €9,060 | €11,371 | +€2,311 | +25.5% |
| Recurring financial charges | 65 | €9,060 | €11,371 | +€2,311 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €35,665 | €12,321 | -€23,344 | -65.5% |
| Income taxes | 67/77 | €11,418 | €5,499 | -€5,918 | -51.8% |
| Profit (loss) for the period | 9904 | €24,247 | €6,822 | -€17,426 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,247 | €6,822 | -€17,426 | -71.9% |
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 15 October 2026 via checked.be.