YMF COSMETICS: 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.
YMF COSMETICS
Largest movements
- Receivables within one year -€11,151
down €11,151 (-4.2%), from €267,321 to €256,170
- Tax, wage and social debts -€16,577
down €16,577 (-57.9%), from €28,654 to €12,076
of which Remuneration and social security: -€15,022
- Profit (loss) carried forward -€7,357
new in 2025: -€7,357
- Staff costs -€33,073
down €33,073 (-75.2%), from €43,992 to €10,919
- Gross operating margin -€18,260
down €18,260 (-68.6%), from €26,608 to €8,348
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.
Cash bridge derived
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 | €564,380 | €546,375 | -€18,005 | -3.2% |
| Fixed assets | 21/28 | €7,946 | €3,973 | -€3,973 | -50.0% |
| Tangible fixed assets | 22/27 | €7,946 | €3,973 | -€3,973 | -50.0% |
| Land and buildings | 22 | €7,946 | €3,973 | -€3,973 | -50.0% |
| Current assets | 29/58 | €556,434 | €542,402 | -€14,032 | -2.5% |
| Stocks and contracts in progress | 3 | €287,615 | €285,615 | -€2,000 | -0.7% |
| Stocks | 30/36 | €287,615 | €285,615 | -€2,000 | -0.7% |
| Amounts receivable within one year | 40/41 | €267,321 | €256,170 | -€11,151 | -4.2% |
| Trade receivables | 40 | €267,321 | €256,170 | -€11,151 | -4.2% |
| Cash at bank and in hand | 54/58 | €1,138 | €257 | -€881 | -77.4% |
| Deferred charges and accrued income | 490/1 | €359 | €359 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €564,380 | €546,375 | -€18,005 | -3.2% |
| Equity | 10/15 | €56,860 | €49,007 | -€7,853 | -13.8% |
| Contributions | 10/11 | €8,684 | €8,684 | = | 0.0% |
| Reserves | 13 | €48,176 | €47,680 | -€496 | -1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,820 | €45,820 | = | 0.0% |
| Distributable reserves | 133 | €496 | - | -€496 | |
| Profit (loss) carried forward | 14 | - | -€7,357 | -€7,357 | |
| Amounts payable | 17/49 | €507,520 | €497,367 | -€10,152 | -2.0% |
| Amounts payable after more than one year | 17 | €314,087 | €319,084 | +€4,997 | +1.6% |
| Financial debts | 170/4 | €314,087 | €319,084 | +€4,997 | +1.6% |
| Amounts payable within one year | 42/48 | €193,433 | €178,283 | -€15,149 | -7.8% |
| Trade debts | 44 | €154,833 | €156,062 | +€1,229 | +0.8% |
| Suppliers | 440/4 | €154,833 | €156,062 | +€1,229 | +0.8% |
| Taxes, remuneration and social security | 45 | €28,654 | €12,076 | -€16,577 | -57.9% |
| Taxes | 450/3 | €10,293 | €8,738 | -€1,556 | -15.1% |
| Remuneration and social security | 454/9 | €18,361 | €3,339 | -€15,022 | -81.8% |
| Other amounts payable | 47/48 | €9,946 | €10,145 | +€199 | +2.0% |
| Remuneration, social security and pensions | 62 | €43,992 | €10,919 | -€33,073 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,973 | €3,973 | = | 0.0% |
| Other operating charges | 640/8 | - | €180 | +€180 | |
| Gross operating margin | 9900 | €26,608 | €8,348 | -€18,260 | -68.6% |
| Operating profit (loss) | 9901 | -€21,357 | -€6,724 | +€14,633 | +68.5% |
| Financial charges | 65/66B | €987 | €1,128 | +€141 | +14.3% |
| Recurring financial charges | 65 | €987 | €1,128 | +€141 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,345 | -€7,853 | +€14,492 | +64.9% |
| Profit (loss) for the period | 9904 | -€22,345 | -€7,853 | +€14,492 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,345 | -€7,853 | +€14,492 | +64.9% |
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 7 October 2026 via checked.be.