Ymaso: 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.
Ymaso
Largest movements
- Tangible fixed assets -€28,964
down €28,964 (-24.8%), from €116,584 to €87,620
of which Plant, machinery and equipment: -€16,645
- Cash -€8,910
down €8,910 (-57.6%), from €15,469 to €6,559
mainly Other debts (-€23,296) and Net result for the year (-€18,083)
- Deferred charges and accrued income -€2,223
no longer reported in 2025 (was €2,223)
- Other debts -€23,296
down €23,296 (-12.4%), from €187,186 to €163,890
- Profit (loss) carried forward -€18,083
down €18,083 (-23.8%), from -€76,053 to -€94,137
- Tax, wage and social debts +€2,828
up €2,828 (+133%), from €2,124 to €4,952
of which Remuneration and social security: +€2,565
- Gross operating margin +€29,354
up €29,354, from -€13,238 to €16,116
- Staff costs -€953
down €953 (-95.4%), from €999 to €46
- Financial charges +€566
up €566 (+87.5%), from €646 to €1,212
- Other operating charges -€440
down €440 (-37.2%), from €1,183 to €743
- Taxes -€435
down €435 (-74.9%), from €581 to €146
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 | €139,025 | €99,114 | -€39,911 | -28.7% |
| Fixed assets | 21/28 | €117,004 | €88,040 | -€28,964 | -24.8% |
| Tangible fixed assets | 22/27 | €116,584 | €87,620 | -€28,964 | -24.8% |
| Land and buildings | 22 | €603 | €174 | -€429 | -71.1% |
| Plant, machinery and equipment | 23 | €86,036 | €69,391 | -€16,645 | -19.3% |
| Furniture and vehicles | 24 | €29,945 | €18,055 | -€11,890 | -39.7% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €22,021 | €11,074 | -€10,947 | -49.7% |
| Stocks and contracts in progress | 3 | €4,329 | €3,843 | -€486 | -11.2% |
| Stocks | 30/36 | €4,329 | €3,843 | -€486 | -11.2% |
| Amounts receivable within one year | 40/41 | - | €673 | +€673 | |
| Trade receivables | 40 | - | €673 | +€673 | |
| Cash at bank and in hand | 54/58 | €15,469 | €6,559 | -€8,910 | -57.6% |
| Deferred charges and accrued income | 490/1 | €2,223 | - | -€2,223 | |
| Total equity and liabilities | 10/49 | €139,025 | €99,114 | -€39,911 | -28.7% |
| Equity | 10/15 | -€56,017 | -€74,101 | -€18,083 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,436 | €1,436 | = | 0.0% |
| Distributable reserves | 133 | €1,436 | €1,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,053 | -€94,137 | -€18,083 | -23.8% |
| Amounts payable | 17/49 | €195,042 | €173,215 | -€21,827 | -11.2% |
| Amounts payable within one year | 42/48 | €195,042 | €173,215 | -€21,827 | -11.2% |
| Trade debts | 44 | €3,711 | €2,592 | -€1,119 | -30.2% |
| Suppliers | 440/4 | €3,711 | €2,592 | -€1,119 | -30.2% |
| Advances received on contracts in progress | 46 | €2,020 | €1,780 | -€240 | -11.9% |
| Taxes, remuneration and social security | 45 | €2,124 | €4,952 | +€2,828 | +133% |
| Taxes | 450/3 | €1,089 | €1,352 | +€263 | +24.2% |
| Remuneration and social security | 454/9 | €1,035 | €3,600 | +€2,565 | +248% |
| Other amounts payable | 47/48 | €187,186 | €163,890 | -€23,296 | -12.4% |
| Remuneration, social security and pensions | 62 | €999 | €46 | -€953 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,276 | €32,053 | -€222 | -0.7% |
| Other operating charges | 640/8 | €1,183 | €743 | -€440 | -37.2% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | -€13,238 | €16,116 | +€29,354 | |
| Operating profit (loss) | 9901 | -€47,696 | -€16,726 | +€30,970 | +64.9% |
| Financial charges | 65/66B | €646 | €1,212 | +€566 | +87.5% |
| Recurring financial charges | 65 | €646 | €1,212 | +€566 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,342 | -€17,938 | +€30,404 | +62.9% |
| Income taxes | 67/77 | €581 | €146 | -€435 | -74.9% |
| Profit (loss) for the period | 9904 | -€48,923 | -€18,083 | +€30,839 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,923 | -€18,083 | +€30,839 | +63.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.