YMN: 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.
YMN
Largest movements
- Tangible fixed assets -€9,481
down €9,481 (-46.8%), from €20,271 to €10,790
of which Furniture and vehicles: -€5,388
- Cash +€799
up €799 (+51.6%), from €1,548 to €2,347
mainly Depreciation (+€9,481) and Tax, wage and social debts (+€7,103)
- Receivables within one year -€390
down €390 (-5.1%), from €7,601 to €7,211
of which Trade receivables: -€750
- Tax, wage and social debts +€7,103
up €7,103 (+74.2%), from €9,567 to €16,670
of which Remuneration and social security: +€8,500
- Profit (loss) carried forward -€6,606
down €6,606 (-96.8%), from -€6,825 to -€13,431
- Debts after one year -€5,033
down €5,033 (-45.4%), from €11,088 to €6,055
- Other debts -€4,685
down €4,685 (-89.0%), from €5,265 to €580
- Turnover +€59,304
new in 2024: €59,304
- Purchases and services +€58,792
new in 2024: €58,792
- Gross operating margin +€3,892
up €3,892 (+172.1%), from €2,261 to €6,152
- Financial charges -€1,111
down €1,111 (-35.6%), from €3,117 to €2,006
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.
Cash bridge derived
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 | €29,421 | €20,348 | -€9,073 | -30.8% |
| Fixed assets | 21/28 | €20,271 | €10,790 | -€9,481 | -46.8% |
| Tangible fixed assets | 22/27 | €20,271 | €10,790 | -€9,481 | -46.8% |
| Plant, machinery and equipment | 23 | €4,093 | - | -€4,093 | |
| Furniture and vehicles | 24 | €16,178 | €10,790 | -€5,388 | -33.3% |
| Current assets | 29/58 | €9,149 | €9,558 | +€409 | +4.5% |
| Amounts receivable within one year | 40/41 | €7,601 | €7,211 | -€390 | -5.1% |
| Trade receivables | 40 | €5,972 | €5,222 | -€750 | -12.6% |
| Other amounts receivable | 41 | €1,629 | €1,989 | +€360 | +22.1% |
| Cash at bank and in hand | 54/58 | €1,548 | €2,347 | +€799 | +51.6% |
| Total equity and liabilities | 10/49 | €29,421 | €20,348 | -€9,073 | -30.8% |
| Equity | 10/15 | -€1,825 | -€8,431 | -€6,606 | -362.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,825 | -€13,431 | -€6,606 | -96.8% |
| Amounts payable | 17/49 | €31,245 | €28,779 | -€2,467 | -7.9% |
| Amounts payable after more than one year | 17 | €11,088 | €6,055 | -€5,033 | -45.4% |
| Financial debts | 170/4 | €11,088 | €6,055 | -€5,033 | -45.4% |
| Amounts payable within one year | 42/48 | €20,157 | €22,724 | +€2,567 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €4,893 | €5,033 | +€140 | +2.9% |
| Trade debts | 44 | €433 | €441 | +€8 | +1.9% |
| Suppliers | 440/4 | €433 | €441 | +€8 | +1.9% |
| Taxes, remuneration and social security | 45 | €9,567 | €16,670 | +€7,103 | +74.2% |
| Taxes | 450/3 | €1,567 | €170 | -€1,397 | -89.2% |
| Remuneration and social security | 454/9 | €8,000 | €16,500 | +€8,500 | +106.3% |
| Other amounts payable | 47/48 | €5,265 | €580 | -€4,685 | -89.0% |
| Turnover | 70 | - | €59,304 | +€59,304 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €58,792 | +€58,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,081 | €9,481 | +€400 | +4.4% |
| Other operating charges | 640/8 | €1,109 | €1,102 | -€7 | -0.6% |
| Gross operating margin | 9900 | €2,261 | €6,152 | +€3,892 | +172.1% |
| Operating profit (loss) | 9901 | -€7,929 | -€4,431 | +€3,499 | +44.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -96.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -96.4% |
| Financial charges | 65/66B | €3,117 | €2,006 | -€1,111 | -35.6% |
| Recurring financial charges | 65 | €3,117 | €2,006 | -€1,111 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,041 | -€6,436 | +€4,605 | +41.7% |
| Income taxes | 67/77 | - | €170 | +€170 | |
| Profit (loss) for the period | 9904 | -€11,041 | -€6,606 | +€4,435 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,041 | -€6,606 | +€4,435 | +40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.