YMN Management Services: 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.
YMN Management Services
Largest movements
- Financial fixed assets +€115,989
up €115,989 (+2.7%), from €4.3m to €4.4m
- Other debts +€83,281
up €83,281 (+2.8%), from €3.0m to €3.1m
- Profit (loss) carried forward +€75,756
up €75,756 (+2.2%), from €3.4m to €3.5m
- Financial income -€3.1m
down €3.1m (-95.0%), from €3.3m to €164,833
of which Financial income: -€3.1m
- Financial charges +€63,611
up €63,611 (+141%), from €45,092 to €108,703
of which Financial charges: +€95,185
- Taxes -€55,923
down €55,923 (-92.5%), from €60,489 to €4,566
- Gross operating margin -€35,268
down €35,268 (-58.3%), from €60,473 to €25,204
- Other operating charges -€994
down €994 (-49.5%), from €2,007 to €1,013
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.
Derived cash bridge
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 | €6,485,203 | €6,628,663 | +€143,460 | +2.2% |
| Fixed assets | 21/28 | €4,322,533 | €4,438,522 | +€115,989 | +2.7% |
| Financial fixed assets | 28 | €4,322,533 | €4,438,522 | +€115,989 | +2.7% |
| Current assets | 29/58 | €2,162,670 | €2,190,141 | +€27,471 | +1.3% |
| Amounts receivable within one year | 40/41 | €122,208 | €162,419 | +€40,211 | +32.9% |
| Trade receivables | 40 | €0 | €107,875 | +€107,875 | |
| Other amounts receivable | 41 | €122,208 | €54,544 | -€67,664 | -55.4% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,940,462 | €1,927,722 | -€12,740 | -0.7% |
| Total equity and liabilities | 10/49 | €6,485,203 | €6,628,663 | +€143,460 | +2.2% |
| Equity | 10/15 | €3,431,407 | €3,507,163 | +€75,756 | +2.2% |
| Contributions | 10/11 | €16,730 | €16,730 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,412,818 | €3,488,573 | +€75,756 | +2.2% |
| Amounts payable | 17/49 | €3,053,796 | €3,121,500 | +€67,705 | +2.2% |
| Amounts payable within one year | 42/48 | €3,053,796 | €3,121,500 | +€67,705 | +2.2% |
| Trade debts | 44 | €11,580 | €4,304 | -€7,276 | -62.8% |
| Suppliers | 440/4 | €11,580 | €4,304 | -€7,276 | -62.8% |
| Taxes, remuneration and social security | 45 | €72,973 | €64,673 | -€8,300 | -11.4% |
| Taxes | 450/3 | €64,673 | €64,673 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,300 | €0 | -€8,300 | -100% |
| Other amounts payable | 47/48 | €2,969,242 | €3,052,523 | +€83,281 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €2,007 | €1,013 | -€994 | -49.5% |
| Gross operating margin | 9900 | €60,473 | €25,204 | -€35,268 | -58.3% |
| Operating profit (loss) | 9901 | €58,465 | €24,191 | -€34,275 | -58.6% |
| Financial income | 75/76B | €3,269,605 | €164,833 | -€3.1m | -95.0% |
| Recurring financial income | 75 | €3,269,605 | €127,333 | -€3.1m | -96.1% |
| Non-recurring financial income | 76B | - | €37,500 | +€37,500 | |
| Financial charges | 65/66B | €45,092 | €108,703 | +€63,611 | +141% |
| Recurring financial charges | 65 | €7,592 | €102,777 | +€95,185 | +1,254% |
| Non-recurring financial charges | 66B | €37,500 | €5,926 | -€31,574 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €3,282,979 | €80,322 | -€3.2m | -97.6% |
| Income taxes | 67/77 | €60,489 | €4,566 | -€55,923 | -92.5% |
| Profit (loss) for the period | 9904 | €3,222,490 | €75,756 | -€3.1m | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,222,490 | €75,756 | -€3.1m | -97.6% |
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 26 October 2026 via checked.be.