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YMB: what changed

Two fiscal 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.

What changed

YMB

BE 0776.403.539
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€96
2024 · €32,133-€32,037
Equity
€5,973
2024 · €5,877+€96
Cash
€47,650
2024 · €33,243+€14,407
Balance sheet total
€127,182
2024 · €118,832+€8,349

Largest movements

2024 to 2025
Assets
  • Cash +€14,407

    up €14,407 (+43.3%), from €33,243 to €47,650

    mainly Other debts (+€12,145) and Depreciation (+€8,797)

  • Tangible fixed assets -€8,797

    down €8,797 (-21.9%), from €40,248 to €31,451

  • Receivables within one year +€2,388

    up €2,388 (+307.1%), from €778 to €3,166

Equity and liabilities
  • Other debts +€12,145

    up €12,145 (+17.6%), from €69,141 to €81,285

  • Trade debts -€9,466

    down €9,466 (-39.0%), from €24,252 to €14,786

  • Tax, wage and social debts +€5,575

    up €5,575 (+28.5%), from €19,563 to €25,138

    of which Taxes: +€4,461

Income statement
  • Gross operating margin -€21,763

    down €21,763 (-17.6%), from €123,317 to €101,554

  • Staff costs +€9,026

    up €9,026 (+13.4%), from €67,501 to €76,527

  • Taxes -€7,341

    down €7,341 (-90.7%), from €8,094 to €753

  • Other operating charges +€5,562

    up €5,562 (+2731.6%), from €204 to €5,766

  • Financial charges +€3,083

    up €3,083 (+46.8%), from €6,589 to €9,672

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €32,133
Gross operating margin -€21,763
Staff costs -€9,026
Other operating charges -€5,562
Financial income +€57
Financial charges -€3,083
Taxes +€7,341
Result 2025 €96

Cash bridge derived

cash 2024 to 2025

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.

From operations +€14,407
Investment €0
Financing €0
Cash 2024 €33,243
Net result for the year +€96
Depreciation +€8,797
Stocks and contracts -€350
Receivables within one year -€2,388
Trade debts -€9,466
Tax, wage and social debts +€5,575
Other debts +€12,145
Cash 2025 €47,650
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €118,832 €127,182 +€8,349 +7.0%
Fixed assets 21/28 €57,967 €49,171 -€8,797 -15.2%
Tangible fixed assets 22/27 €40,248 €31,451 -€8,797 -21.9%
Plant, machinery and equipment 23 €40,248 €31,451 -€8,797 -21.9%
Financial fixed assets 28 €17,720 €17,720 = 0.0%
Current assets 29/58 €60,865 €78,011 +€17,146 +28.2%
Stocks and contracts in progress 3 €26,845 €27,195 +€350 +1.3%
Stocks 30/36 €26,845 €27,195 +€350 +1.3%
Amounts receivable within one year 40/41 €778 €3,166 +€2,388 +307.1%
Other amounts receivable 41 €778 €3,166 +€2,388 +307.1%
Cash at bank and in hand 54/58 €33,243 €47,650 +€14,407 +43.3%
Total equity and liabilities 10/49 €118,832 €127,182 +€8,349 +7.0%
Equity 10/15 €5,877 €5,973 +€96 +1.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €2,877 €2,973 +€96 +3.3%
Amounts payable 17/49 €112,956 €121,209 +€8,253 +7.3%
Amounts payable within one year 42/48 €112,956 €121,209 +€8,253 +7.3%
Trade debts 44 €24,252 €14,786 -€9,466 -39.0%
Suppliers 440/4 €24,252 €14,786 -€9,466 -39.0%
Taxes, remuneration and social security 45 €19,563 €25,138 +€5,575 +28.5%
Taxes 450/3 €9,528 €13,989 +€4,461 +46.8%
Remuneration and social security 454/9 €10,035 €11,149 +€1,114 +11.1%
Other amounts payable 47/48 €69,141 €81,285 +€12,145 +17.6%
Remuneration, social security and pensions 62 €67,501 €76,527 +€9,026 +13.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,797 €8,797 = 0.0%
Other operating charges 640/8 €204 €5,766 +€5,562 +2731.6%
Gross operating margin 9900 €123,317 €101,554 -€21,763 -17.6%
Operating profit (loss) 9901 €46,815 €10,464 -€36,351 -77.6%
Financial income 75/76B - €57 +€57
Recurring financial income 75 - €57 +€57
Financial charges 65/66B €6,589 €9,672 +€3,083 +46.8%
Recurring financial charges 65 €6,589 €9,672 +€3,083 +46.8%
Profit (loss) for the period before taxes 9903 €40,227 €849 -€39,378 -97.9%
Income taxes 67/77 €8,094 €753 -€7,341 -90.7%
Profit (loss) for the period 9904 €32,133 €96 -€32,037 -99.7%
Profit (loss) for the period to be appropriated 9905 €32,133 €96 -€32,037 -99.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.