YMS: 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.
YMS
Largest movements
- Tangible fixed assets +€9,914
up €9,914 (+34.8%), from €28,499 to €38,413
of which Furniture and vehicles: +€10,105
- Receivables within one year +€4,025
up €4,025 (+12.8%), from €31,437 to €35,462
of which Trade receivables: +€2,734
- Cash +€2,688
up €2,688 (+12.0%), from €22,443 to €25,132
mainly Net result for the year (+€12,849) and Depreciation (+€11,742)
- Reserves +€12,849
up €12,849 (+30.1%), from €42,628 to €55,478
- Other debts +€9,522
up €9,522 (+125%), from €7,609 to €17,131
- Debts after one year -€9,117
down €9,117 (-59.2%), from €15,403 to €6,286
- Trade debts +€2,276
up €2,276 (+213%), from €1,067 to €3,344
- Depreciation +€7,143
up €7,143 (+155%), from €4,599 to €11,742
- Taxes -€2,963
down €2,963 (-44.4%), from €6,672 to €3,709
- Financial charges +€938
up €938 (+144%), from €649 to €1,587
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 | €83,112 | €99,175 | +€16,063 | +19.3% |
| Fixed assets | 21/28 | €28,499 | €38,413 | +€9,914 | +34.8% |
| Tangible fixed assets | 22/27 | €28,499 | €38,413 | +€9,914 | +34.8% |
| Plant, machinery and equipment | 23 | €4,894 | €4,703 | -€191 | -3.9% |
| Furniture and vehicles | 24 | €23,605 | €33,709 | +€10,105 | +42.8% |
| Current assets | 29/58 | €54,613 | €60,762 | +€6,149 | +11.3% |
| Amounts receivable within one year | 40/41 | €31,437 | €35,462 | +€4,025 | +12.8% |
| Trade receivables | 40 | €31,437 | €34,170 | +€2,734 | +8.7% |
| Other amounts receivable | 41 | - | €1,291 | +€1,291 | |
| Cash at bank and in hand | 54/58 | €22,443 | €25,132 | +€2,688 | +12.0% |
| Deferred charges and accrued income | 490/1 | €733 | €168 | -€564 | -77.0% |
| Total equity and liabilities | 10/49 | €83,112 | €99,175 | +€16,063 | +19.3% |
| Equity | 10/15 | €45,128 | €57,978 | +€12,849 | +28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,628 | €55,478 | +€12,849 | +30.1% |
| Distributable reserves | 133 | €42,628 | €55,478 | +€12,849 | +30.1% |
| Amounts payable | 17/49 | €37,983 | €41,197 | +€3,213 | +8.5% |
| Amounts payable after more than one year | 17 | €15,403 | €6,286 | -€9,117 | -59.2% |
| Financial debts | 170/4 | €15,403 | €6,286 | -€9,117 | -59.2% |
| Amounts payable within one year | 42/48 | €22,580 | €34,911 | +€12,330 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €8,756 | €9,117 | +€361 | +4.1% |
| Trade debts | 44 | €1,067 | €3,344 | +€2,276 | +213% |
| Suppliers | 440/4 | €1,067 | €3,344 | +€2,276 | +213% |
| Taxes, remuneration and social security | 45 | €5,148 | €5,319 | +€171 | +3.3% |
| Taxes | 450/3 | €5,148 | €5,319 | +€171 | +3.3% |
| Other amounts payable | 47/48 | €7,609 | €17,131 | +€9,522 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,599 | €11,742 | +€7,143 | +155% |
| Other operating charges | 640/8 | €1,079 | €932 | -€147 | -13.7% |
| Gross operating margin | 9900 | €30,912 | €30,764 | -€148 | -0.5% |
| Operating profit (loss) | 9901 | €25,233 | €18,090 | -€7,143 | -28.3% |
| Financial income | 75/76B | €0 | €54 | +€54 | +24,573% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +24,573% |
| Financial charges | 65/66B | €649 | €1,587 | +€938 | +144% |
| Recurring financial charges | 65 | €649 | €1,587 | +€938 | +144% |
| Profit (loss) for the period before taxes | 9903 | €24,585 | €16,558 | -€8,026 | -32.6% |
| Income taxes | 67/77 | €6,672 | €3,709 | -€2,963 | -44.4% |
| Profit (loss) for the period | 9904 | €17,913 | €12,849 | -€5,063 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,913 | €12,849 | -€5,063 | -28.3% |
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.