YML: 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.
YML
Largest movements
- Tangible fixed assets -€17,505
down €17,505 (-24.6%), from €71,118 to €53,614
of which Furniture and vehicles: -€16,907
- Cash -€15,571
down €15,571 (-67.2%), from €23,184 to €7,614
mainly Contributions, distributions and other (-€136,520) and Debts after one year (-€17,473)
- Receivables within one year +€7,901
up €7,901 (+12.1%), from €65,363 to €73,265
of which Other amounts receivable: +€4,063
- Current investments -€3,002
down €3,002 (-5.0%), from €60,000 to €56,998
- Other debts +€97,322
up €97,322 (+431.9%), from €22,533 to €119,855
- Reserves -€80,940
down €80,940 (-84.3%), from €96,020 to €15,080
- Debts after one year -€17,473
down €17,473 (-32.2%), from €54,318 to €36,845
- Short-term financial debts -€11,056
no longer reported in 2025 (was €11,056)
- Tax, wage and social debts -€8,470
down €8,470 (-76.5%), from €11,070 to €2,600
of which Taxes: -€8,470
- Financial income +€1,991
up €1,991 (+254.9%), from €781 to €2,772
- Depreciation +€1,099
up €1,099 (+6.7%), from €16,406 to €17,505
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 | €223,491 | €196,990 | -€26,501 | -11.9% |
| Fixed assets | 21/28 | €74,943 | €57,439 | -€17,505 | -23.4% |
| Tangible fixed assets | 22/27 | €71,118 | €53,614 | -€17,505 | -24.6% |
| Plant, machinery and equipment | 23 | €2,520 | €1,922 | -€598 | -23.7% |
| Furniture and vehicles | 24 | €68,598 | €51,691 | -€16,907 | -24.6% |
| Financial fixed assets | 28 | €3,825 | €3,825 | = | 0.0% |
| Current assets | 29/58 | €148,548 | €139,552 | -€8,996 | -6.1% |
| Amounts receivable within one year | 40/41 | €65,363 | €73,265 | +€7,901 | +12.1% |
| Trade receivables | 40 | €63,311 | €67,150 | +€3,839 | +6.1% |
| Other amounts receivable | 41 | €2,052 | €6,115 | +€4,063 | +198.0% |
| Current investments | 50/53 | €60,000 | €56,998 | -€3,002 | -5.0% |
| Cash at bank and in hand | 54/58 | €23,184 | €7,614 | -€15,571 | -67.2% |
| Deferred charges and accrued income | 490/1 | - | €1,675 | +€1,675 | |
| Total equity and liabilities | 10/49 | €223,491 | €196,990 | -€26,501 | -11.9% |
| Equity | 10/15 | €99,020 | €18,080 | -€80,940 | -81.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,020 | €15,080 | -€80,940 | -84.3% |
| Distributable reserves | 133 | €96,020 | €15,080 | -€80,940 | -84.3% |
| Amounts payable | 17/49 | €124,471 | €178,910 | +€54,439 | +43.7% |
| Amounts payable after more than one year | 17 | €54,318 | €36,845 | -€17,473 | -32.2% |
| Financial debts | 170/4 | €54,318 | €36,845 | -€17,473 | -32.2% |
| Amounts payable within one year | 42/48 | €70,153 | €142,065 | +€71,912 | +102.5% |
| Current portion of amounts payable after more than one year | 42 | €23,769 | €17,325 | -€6,445 | -27.1% |
| Financial debts | 43 | €11,056 | - | -€11,056 | |
| Other loans | 439 | €11,056 | - | -€11,056 | |
| Trade debts | 44 | €1,725 | €2,285 | +€560 | +32.5% |
| Suppliers | 440/4 | €1,725 | €2,285 | +€560 | +32.5% |
| Taxes, remuneration and social security | 45 | €11,070 | €2,600 | -€8,470 | -76.5% |
| Taxes | 450/3 | €8,470 | - | -€8,470 | |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €22,533 | €119,855 | +€97,322 | +431.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,406 | €17,505 | +€1,099 | +6.7% |
| Other operating charges | 640/8 | €1,143 | €530 | -€613 | -53.7% |
| Gross operating margin | 9900 | €86,887 | €86,825 | -€62 | -0.1% |
| Operating profit (loss) | 9901 | €69,339 | €68,791 | -€548 | -0.8% |
| Financial income | 75/76B | €781 | €2,772 | +€1,991 | +254.9% |
| Recurring financial income | 75 | €781 | €2,772 | +€1,991 | +254.9% |
| Financial charges | 65/66B | €2,796 | €2,332 | -€465 | -16.6% |
| Recurring financial charges | 65 | €2,796 | €2,332 | -€465 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €67,323 | €69,231 | +€1,907 | +2.8% |
| Income taxes | 67/77 | €13,948 | €13,651 | -€297 | -2.1% |
| Profit (loss) for the period | 9904 | €53,376 | €55,580 | +€2,205 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,376 | €55,580 | +€2,205 | +4.1% |
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 10 October 2026 via checked.be.