YMMO-J: 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.
YMMO-J
Largest movements
- Tangible fixed assets -€9,908
down €9,908 (-26.4%), from €37,480 to €27,572
of which Leasing and similar rights: -€8,491
- Cash -€6,633
down €6,633 (-99.5%), from €6,664 to €31
mainly Trade debts (-€16,144) and Debts after one year (-€7,300)
- Receivables within one year -€2,932
down €2,932 (-23.3%), from €12,585 to €9,652
of which Trade receivables: -€2,679
- Trade debts -€16,144
down €16,144 (-75.4%), from €21,425 to €5,281
- Debts after one year -€7,300
down €7,300 (-28.1%), from €25,971 to €18,671
- Profit (loss) carried forward +€3,475
up €3,475 (+67.2%), from -€5,172 to -€1,697
- Short-term financial debts +€3,061
up €3,061 (+197%), from €1,556 to €4,617
- Tax, wage and social debts -€1,475
down €1,475 (-63.5%), from €2,324 to €848
of which Remuneration and social security: -€2,317
- Staff costs -€32,126
no longer reported in 2024 (was €32,126)
- Gross operating margin -€26,322
down €26,322 (-58.2%), from €45,253 to €18,931
- Depreciation -€4,118
down €4,118 (-32.5%), from €12,673 to €8,555
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,764 | €39,281 | -€19,483 | -33.2% |
| Fixed assets | 21/28 | €37,480 | €27,572 | -€9,908 | -26.4% |
| Tangible fixed assets | 22/27 | €37,480 | €27,572 | -€9,908 | -26.4% |
| Plant, machinery and equipment | 23 | €210 | €0 | -€210 | -100% |
| Furniture and vehicles | 24 | €1,422 | €215 | -€1,207 | -84.9% |
| Leasing and similar rights | 25 | €35,848 | €27,357 | -€8,491 | -23.7% |
| Current assets | 29/58 | €21,284 | €11,709 | -€9,575 | -45.0% |
| Amounts receivable within one year | 40/41 | €12,585 | €9,652 | -€2,932 | -23.3% |
| Trade receivables | 40 | €10,651 | €7,973 | -€2,679 | -25.1% |
| Other amounts receivable | 41 | €1,933 | €1,679 | -€254 | -13.1% |
| Cash at bank and in hand | 54/58 | €6,664 | €31 | -€6,633 | -99.5% |
| Deferred charges and accrued income | 490/1 | €2,036 | €2,027 | -€10 | -0.5% |
| Total equity and liabilities | 10/49 | €58,764 | €39,281 | -€19,483 | -33.2% |
| Equity | 10/15 | -€5,171 | -€1,696 | +€3,475 | +67.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,172 | -€1,697 | +€3,475 | +67.2% |
| Amounts payable | 17/49 | €63,935 | €40,977 | -€22,958 | -35.9% |
| Amounts payable after more than one year | 17 | €25,971 | €18,671 | -€7,300 | -28.1% |
| Financial debts | 170/4 | €25,971 | €18,671 | -€7,300 | -28.1% |
| Amounts payable within one year | 42/48 | €37,669 | €22,307 | -€15,363 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €7,106 | €7,300 | +€195 | +2.7% |
| Financial debts | 43 | €1,556 | €4,617 | +€3,061 | +197% |
| Credit institutions | 430/8 | €1,556 | €4,617 | +€3,061 | +197% |
| Trade debts | 44 | €21,425 | €5,281 | -€16,144 | -75.4% |
| Suppliers | 440/4 | €21,425 | €5,281 | -€16,144 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,324 | €848 | -€1,475 | -63.5% |
| Taxes | 450/3 | €7 | €848 | +€842 | +12,056% |
| Remuneration and social security | 454/9 | €2,317 | - | -€2,317 | |
| Other amounts payable | 47/48 | €5,259 | €4,260 | -€999 | -19.0% |
| Accrued charges and deferred income | 492/3 | €295 | €0 | -€295 | -100% |
| Remuneration, social security and pensions | 62 | €32,126 | - | -€32,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,673 | €8,555 | -€4,118 | -32.5% |
| Other operating charges | 640/8 | €1,723 | €1,669 | -€54 | -3.1% |
| Non-recurring operating charges | 66A | - | €970 | +€970 | |
| Gross operating margin | 9900 | €45,253 | €18,931 | -€26,322 | -58.2% |
| Operating profit (loss) | 9901 | -€1,269 | €7,736 | +€9,005 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +138% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +138% |
| Financial charges | 65/66B | €3,782 | €3,816 | +€34 | +0.9% |
| Recurring financial charges | 65 | €3,782 | €3,816 | +€34 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,051 | €3,920 | +€8,971 | |
| Income taxes | 67/77 | €273 | €445 | +€172 | +62.8% |
| Profit (loss) for the period | 9904 | -€5,324 | €3,475 | +€8,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,324 | €3,475 | +€8,799 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.