YmuCon: 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.
YmuCon
Largest movements
- Cash -€40,881
down €40,881 (-35.9%), from €113,730 to €72,849
mainly Other debts (-€57,648) and Debts after one year (-€50,000)
- Tangible fixed assets -€21,022
down €21,022 (-27.3%), from €77,134 to €56,112
of which Furniture and vehicles: -€20,520
- Other debts -€57,648
down €57,648 (-100%), from €57,648 to €0
- Debts after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Current portion of long-term debt +€50,000
new in 2026: €50,000
- Tax, wage and social debts -€3,648
down €3,648 (-37.4%), from €9,755 to €6,107
- Gross operating margin -€72,258
down €72,258 (-75.9%), from €95,228 to €22,969
- Taxes -€14,376
down €14,376 (-95.0%), from €15,140 to €764
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,099 | €150,426 | -€61,673 | -29.1% |
| Fixed assets | 21/28 | €77,134 | €56,112 | -€21,022 | -27.3% |
| Tangible fixed assets | 22/27 | €77,134 | €56,112 | -€21,022 | -27.3% |
| Furniture and vehicles | 24 | €73,268 | €52,747 | -€20,520 | -28.0% |
| Other tangible fixed assets | 26 | €3,867 | €3,365 | -€502 | -13.0% |
| Current assets | 29/58 | €134,965 | €94,313 | -€40,651 | -30.1% |
| Amounts receivable within one year | 40/41 | €15,428 | €15,465 | +€37 | +0.2% |
| Trade receivables | 40 | €15,428 | €11,072 | -€4,356 | -28.2% |
| Other amounts receivable | 41 | €0 | €4,393 | +€4,393 | |
| Cash at bank and in hand | 54/58 | €113,730 | €72,849 | -€40,881 | -35.9% |
| Deferred charges and accrued income | 490/1 | €5,807 | €6,000 | +€193 | +3.3% |
| Total equity and liabilities | 10/49 | €212,099 | €150,426 | -€61,673 | -29.1% |
| Equity | 10/15 | €93,647 | €92,946 | -€702 | -0.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,647 | €92,647 | = | 0.0% |
| Distributable reserves | 133 | €92,647 | €92,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€702 | -€702 | |
| Amounts payable | 17/49 | €118,451 | €57,480 | -€60,972 | -51.5% |
| Amounts payable after more than one year | 17 | €50,000 | €0 | -€50,000 | -100% |
| Financial debts | 170/4 | €50,000 | €0 | -€50,000 | -100% |
| Amounts payable within one year | 42/48 | €68,118 | €57,146 | -€10,972 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Financial debts | 43 | €18 | €151 | +€133 | +738% |
| Credit institutions | 430/8 | €18 | €151 | +€133 | +738% |
| Trade debts | 44 | €697 | €888 | +€191 | +27.3% |
| Suppliers | 440/4 | €697 | €888 | +€191 | +27.3% |
| Taxes, remuneration and social security | 45 | €9,755 | €6,107 | -€3,648 | -37.4% |
| Taxes | 450/3 | €9,755 | €6,107 | -€3,648 | -37.4% |
| Other amounts payable | 47/48 | €57,648 | €0 | -€57,648 | -100% |
| Accrued charges and deferred income | 492/3 | €333 | €333 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,010 | €21,022 | +€12 | +0.1% |
| Other operating charges | 640/8 | €805 | €829 | +€24 | +3.0% |
| Gross operating margin | 9900 | €95,228 | €22,969 | -€72,258 | -75.9% |
| Operating profit (loss) | 9901 | €73,412 | €1,118 | -€72,294 | -98.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,057 | €1,056 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,057 | €1,056 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €72,355 | €63 | -€72,292 | -99.9% |
| Income taxes | 67/77 | €15,140 | €764 | -€14,376 | -95.0% |
| Profit (loss) for the period | 9904 | €57,215 | -€702 | -€57,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,215 | -€702 | -€57,916 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.