YOLIMA: 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.
YOLIMA
Largest movements
- Receivables within one year +€112,865
up €112,865 (+152%), from €74,339 to €187,203
of which Trade receivables: +€95,109
- Tangible fixed assets -€44,237
down €44,237 (-38.7%), from €114,393 to €70,156
of which Other tangible fixed assets: -€32,466
- Stocks and contracts +€8,738
up €8,738 (+7.2%), from €121,779 to €130,517
- Cash +€8,475
up €8,475 (+6.8%), from €124,174 to €132,649
mainly Trade debts (+€149,034) and Depreciation (+€49,471)
- Trade debts +€149,034
up €149,034 (+67.0%), from €222,563 to €371,597
- Other debts -€35,049
down €35,049 (-44.1%), from €79,475 to €44,426
- Profit (loss) carried forward -€29,686
down €29,686 (-100%), from €29,686 to €0
- Staff costs +€28,156
up €28,156 (+11.2%), from €251,166 to €279,321
- Gross operating margin +€11,724
up €11,724 (+3.4%), from €348,996 to €360,720
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 | €482,661 | €570,760 | +€88,099 | +18.3% |
| Fixed assets | 21/28 | €115,351 | €70,615 | -€44,737 | -38.8% |
| Intangible fixed assets | 21 | €958 | €458 | -€500 | -52.2% |
| Tangible fixed assets | 22/27 | €114,393 | €70,156 | -€44,237 | -38.7% |
| Plant, machinery and equipment | 23 | €5,828 | €4,641 | -€1,188 | -20.4% |
| Furniture and vehicles | 24 | €38,244 | €27,661 | -€10,583 | -27.7% |
| Other tangible fixed assets | 26 | €70,321 | €37,855 | -€32,466 | -46.2% |
| Current assets | 29/58 | €367,310 | €500,145 | +€132,836 | +36.2% |
| Amounts receivable after more than one year | 29 | €42,018 | €40,359 | -€1,659 | -3.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €42,018 | €40,359 | -€1,659 | -3.9% |
| Stocks and contracts in progress | 3 | €121,779 | €130,517 | +€8,738 | +7.2% |
| Stocks | 30/36 | €121,779 | €130,517 | +€8,738 | +7.2% |
| Amounts receivable within one year | 40/41 | €74,339 | €187,203 | +€112,865 | +152% |
| Trade receivables | 40 | €47,837 | €142,946 | +€95,109 | +199% |
| Other amounts receivable | 41 | €26,502 | €44,257 | +€17,755 | +67.0% |
| Cash at bank and in hand | 54/58 | €124,174 | €132,649 | +€8,475 | +6.8% |
| Deferred charges and accrued income | 490/1 | €4,999 | €9,417 | +€4,418 | +88.4% |
| Total equity and liabilities | 10/49 | €482,661 | €570,760 | +€88,099 | +18.3% |
| Equity | 10/15 | €125,586 | €95,900 | -€29,686 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,300 | €77,300 | = | 0.0% |
| Distributable reserves | 133 | €77,300 | €77,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,686 | €0 | -€29,686 | -100% |
| Amounts payable | 17/49 | €357,075 | €474,860 | +€117,785 | +33.0% |
| Amounts payable within one year | 42/48 | €355,375 | €474,860 | +€119,485 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €222,563 | €371,597 | +€149,034 | +67.0% |
| Suppliers | 440/4 | €222,563 | €371,597 | +€149,034 | +67.0% |
| Taxes, remuneration and social security | 45 | €53,337 | €58,837 | +€5,500 | +10.3% |
| Taxes | 450/3 | €10,727 | €11,119 | +€393 | +3.7% |
| Remuneration and social security | 454/9 | €42,611 | €47,718 | +€5,107 | +12.0% |
| Other amounts payable | 47/48 | €79,475 | €44,426 | -€35,049 | -44.1% |
| Accrued charges and deferred income | 492/3 | €1,700 | €0 | -€1,700 | -100% |
| Remuneration, social security and pensions | 62 | €251,166 | €279,321 | +€28,156 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,268 | €49,471 | +€1,203 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24 | €345 | +€369 | |
| Other operating charges | 640/8 | €2,535 | €2,559 | +€24 | +0.9% |
| Gross operating margin | 9900 | €348,996 | €360,720 | +€11,724 | +3.4% |
| Operating profit (loss) | 9901 | €47,051 | €29,023 | -€18,028 | -38.3% |
| Financial income | 75/76B | €2,051 | €2,254 | +€203 | +9.9% |
| Recurring financial income | 75 | €2,051 | €2,254 | +€203 | +9.9% |
| Financial charges | 65/66B | €9,726 | €12,040 | +€2,314 | +23.8% |
| Recurring financial charges | 65 | €9,726 | €12,040 | +€2,314 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €39,376 | €19,237 | -€20,139 | -51.1% |
| Income taxes | 67/77 | €9,691 | €6,172 | -€3,519 | -36.3% |
| Profit (loss) for the period | 9904 | €29,686 | €13,065 | -€16,621 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,686 | €13,065 | -€16,621 | -56.0% |
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 24 October 2026 via checked.be.