YMOCE EXPERTS: 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.
YMOCE EXPERTS
Largest movements
- Cash -€39,273
down €39,273 (-8.5%), from €462,594 to €423,321
mainly Investment in fixed assets (net) (-€29,975) and Net result for the year (-€21,708)
- Receivables within one year +€13,694
up €13,694 (+34.1%), from €40,186 to €53,880
of which Trade receivables: +€7,514
- Profit (loss) carried forward -€21,708
down €21,708, from €0 to -€21,708
- Current portion of long-term debt -€10,331
down €10,331 (-100%), from €10,331 to €0
- Provisions +€266,181
up €266,181, from -€266,181 to €0
- Gross operating margin +€63,278
up €63,278, from -€18,351 to €44,927
- Taxes -€29,673
down €29,673 (-95.7%), from €30,999 to €1,326
- Depreciation -€11,535
down €11,535 (-25.1%), from €45,958 to €34,423
- Financial charges +€8,281
up €8,281 (+58.9%), from €14,059 to €22,339
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 | €827,153 | €796,448 | -€30,706 | -3.7% |
| Fixed assets | 21/28 | €322,604 | €318,157 | -€4,447 | -1.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €322,604 | €318,157 | -€4,447 | -1.4% |
| Land and buildings | 22 | €278,373 | €291,196 | +€12,822 | +4.6% |
| Plant, machinery and equipment | 23 | €3,447 | €0 | -€3,447 | -100% |
| Furniture and vehicles | 24 | €40,784 | €26,961 | -€13,823 | -33.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €504,549 | €478,291 | -€26,258 | -5.2% |
| Amounts receivable within one year | 40/41 | €40,186 | €53,880 | +€13,694 | +34.1% |
| Trade receivables | 40 | €9,301 | €16,815 | +€7,514 | +80.8% |
| Other amounts receivable | 41 | €30,885 | €37,065 | +€6,180 | +20.0% |
| Cash at bank and in hand | 54/58 | €462,594 | €423,321 | -€39,273 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,769 | €1,090 | -€679 | -38.4% |
| Total equity and liabilities | 10/49 | €827,153 | €796,448 | -€30,706 | -3.7% |
| Equity | 10/15 | €406,832 | €385,124 | -€21,708 | -5.3% |
| Contributions | 10/11 | €74,600 | €74,600 | = | 0.0% |
| Reserves | 13 | €332,232 | €332,232 | = | 0.0% |
| Distributable reserves | 133 | €332,232 | €332,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€21,708 | -€21,708 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €420,322 | €411,323 | -€8,998 | -2.1% |
| Amounts payable after more than one year | 17 | €85,532 | €85,532 | = | 0.0% |
| Financial debts | 170/4 | €8,946 | €8,946 | = | 0.0% |
| Other amounts payable | 178/9 | €76,586 | €76,586 | = | 0.0% |
| Amounts payable within one year | 42/48 | €334,790 | €325,792 | -€8,998 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €10,331 | €0 | -€10,331 | -100% |
| Trade debts | 44 | €207 | €0 | -€207 | -100% |
| Suppliers | 440/4 | €207 | €0 | -€207 | -100% |
| Taxes, remuneration and social security | 45 | €678 | €2,895 | +€2,217 | +327% |
| Taxes | 450/3 | €678 | €2,895 | +€2,217 | +327% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €323,575 | €322,897 | -€678 | -0.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,958 | €34,423 | -€11,535 | -25.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€266,181 | €0 | +€266,181 | |
| Other operating charges | 640/8 | €5,732 | €3,374 | -€2,358 | -41.1% |
| Non-recurring operating charges | 66A | - | €5,225 | +€5,225 | |
| Gross operating margin | 9900 | -€18,351 | €44,927 | +€63,278 | |
| Operating profit (loss) | 9901 | €196,140 | €1,906 | -€194,235 | -99.0% |
| Financial income | 75/76B | €2,997 | €52 | -€2,945 | -98.3% |
| Recurring financial income | 75 | €2,997 | €52 | -€2,945 | -98.3% |
| Financial charges | 65/66B | €14,059 | €22,339 | +€8,281 | +58.9% |
| Recurring financial charges | 65 | €14,059 | €22,339 | +€8,281 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €185,079 | -€20,382 | -€205,460 | |
| Income taxes | 67/77 | €30,999 | €1,326 | -€29,673 | -95.7% |
| Profit (loss) for the period | 9904 | €154,080 | -€21,708 | -€175,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €154,080 | -€21,708 | -€175,787 |
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 14 October 2026 via checked.be.