YOMA-GAP: 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.
YOMA-GAP
Largest movements
- Financial fixed assets +€641,500
new in 2025: €641,500
- Debts after one year +€476,033
new in 2025: €476,033
- Profit (loss) carried forward +€87,080
up €87,080 (+268%), from €32,550 to €119,630
- Current portion of long-term debt +€41,031
new in 2025: €41,031
- Short-term financial debts +€30,000
new in 2025: €30,000
- Other debts +€8,664
up €8,664 (+35,554%), from €24 to €8,689
- Financial income +€83,669
up €83,669 (+60,415%), from €138 to €83,808
- Financial charges +€12,582
up €12,582 (+576%), from €2,186 to €14,768
- Taxes -€3,004
down €3,004 (-54.4%), from €5,525 to €2,521
- Gross operating margin +€1,932
up €1,932 (+8.4%), from €22,936 to €24,869
- Depreciation +€1,361
up €1,361 (+67.1%), from €2,028 to €3,389
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 | €50,764 | €692,033 | +€641,270 | +1,263% |
| Fixed assets | 21/28 | €18,674 | €658,156 | +€639,482 | +3,425% |
| Tangible fixed assets | 22/27 | €18,674 | €16,656 | -€2,018 | -10.8% |
| Furniture and vehicles | 24 | €3,766 | €3,653 | -€113 | -3.0% |
| Other tangible fixed assets | 26 | €14,907 | €13,003 | -€1,904 | -12.8% |
| Financial fixed assets | 28 | - | €641,500 | +€641,500 | |
| Current assets | 29/58 | €32,090 | €33,877 | +€1,787 | +5.6% |
| Amounts receivable within one year | 40/41 | €29,487 | €29,093 | -€394 | -1.3% |
| Trade receivables | 40 | €25,979 | €17,507 | -€8,472 | -32.6% |
| Other amounts receivable | 41 | €3,508 | €11,586 | +€8,078 | +230% |
| Cash at bank and in hand | 54/58 | €2,604 | €4,784 | +€2,181 | +83.8% |
| Total equity and liabilities | 10/49 | €50,764 | €692,033 | +€641,270 | +1,263% |
| Equity | 10/15 | €35,550 | €122,630 | +€87,080 | +245% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,550 | €119,630 | +€87,080 | +268% |
| Amounts payable | 17/49 | €15,213 | €569,403 | +€554,190 | +3,643% |
| Amounts payable after more than one year | 17 | - | €476,033 | +€476,033 | |
| Financial debts | 170/4 | - | €476,033 | +€476,033 | |
| Amounts payable within one year | 42/48 | €15,213 | €93,371 | +€78,157 | +514% |
| Current portion of amounts payable after more than one year | 42 | - | €41,031 | +€41,031 | |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Credit institutions | 430/8 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €1,107 | €3,497 | +€2,390 | +216% |
| Suppliers | 440/4 | €1,107 | €3,497 | +€2,390 | +216% |
| Taxes, remuneration and social security | 45 | €14,082 | €10,154 | -€3,927 | -27.9% |
| Taxes | 450/3 | €14,082 | €10,154 | -€3,927 | -27.9% |
| Other amounts payable | 47/48 | €24 | €8,689 | +€8,664 | +35,554% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,028 | €3,389 | +€1,361 | +67.1% |
| Other operating charges | 640/8 | €948 | €920 | -€29 | -3.0% |
| Gross operating margin | 9900 | €22,936 | €24,869 | +€1,932 | +8.4% |
| Operating profit (loss) | 9901 | €19,961 | €20,560 | +€600 | +3.0% |
| Financial income | 75/76B | €138 | €83,808 | +€83,669 | +60,415% |
| Recurring financial income | 75 | €138 | €83,808 | +€83,669 | +60,415% |
| Financial charges | 65/66B | €2,186 | €14,768 | +€12,582 | +576% |
| Recurring financial charges | 65 | €2,186 | €14,768 | +€12,582 | +576% |
| Profit (loss) for the period before taxes | 9903 | €17,913 | €89,600 | +€71,687 | +400% |
| Income taxes | 67/77 | €5,525 | €2,521 | -€3,004 | -54.4% |
| Profit (loss) for the period | 9904 | €12,388 | €87,080 | +€74,691 | +603% |
| Profit (loss) for the period to be appropriated | 9905 | €12,388 | €87,080 | +€74,691 | +603% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.