YOMAN: 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.
YOMAN
Largest movements
- Tangible fixed assets -€2,761
down €2,761 (-23.8%), from €11,609 to €8,848
of which Furniture and vehicles: -€4,183
- Receivables within one year -€1,548
down €1,548 (-42.2%), from €3,672 to €2,124
of which Trade receivables: -€1,218
- Intangible fixed assets -€999
down €999 (-14.6%), from €6,831 to €5,832
- Cash -€559
down €559 (-8.1%), from €6,900 to €6,341
mainly Debts after one year (-€5,122) and Trade debts (-€2,680)
- Debts after one year -€5,122
down €5,122 (-53.2%), from €9,636 to €4,514
- Trade debts -€2,680
down €2,680 (-98.4%), from €2,722 to €42
- Profit (loss) carried forward +€2,562
up €2,562 (+7.8%), from -€32,948 to -€30,385
- Tax, wage and social debts -€1,100
down €1,100 (-64.2%), from €1,712 to €612
of which Taxes: -€1,400
- Gross operating margin +€33,555
up €33,555 (+587.9%), from €5,707 to €39,262
- Staff costs +€23,451
up €23,451 (+405.9%), from €5,777 to €29,229
- Other operating charges -€819
down €819 (-70.8%), from €1,158 to €338
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.
Cash bridge derived
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 | €29,266 | €23,399 | -€5,867 | -20.0% |
| Fixed assets | 21/28 | €18,694 | €14,934 | -€3,760 | -20.1% |
| Intangible fixed assets | 21 | €6,831 | €5,832 | -€999 | -14.6% |
| Tangible fixed assets | 22/27 | €11,609 | €8,848 | -€2,761 | -23.8% |
| Plant, machinery and equipment | 23 | €2,595 | €4,016 | +€1,422 | +54.8% |
| Furniture and vehicles | 24 | €9,014 | €4,832 | -€4,183 | -46.4% |
| Financial fixed assets | 28 | €253 | €253 | = | 0.0% |
| Current assets | 29/58 | €10,572 | €8,465 | -€2,107 | -19.9% |
| Amounts receivable within one year | 40/41 | €3,672 | €2,124 | -€1,548 | -42.2% |
| Trade receivables | 40 | €2,469 | €1,251 | -€1,218 | -49.3% |
| Other amounts receivable | 41 | €1,203 | €873 | -€330 | -27.4% |
| Cash at bank and in hand | 54/58 | €6,900 | €6,341 | -€559 | -8.1% |
| Total equity and liabilities | 10/49 | €29,266 | €23,399 | -€5,867 | -20.0% |
| Equity | 10/15 | -€32,948 | -€30,385 | +€2,562 | +7.8% |
| Profit (loss) carried forward | 14 | -€32,948 | -€30,385 | +€2,562 | +7.8% |
| Amounts payable | 17/49 | €62,213 | €53,784 | -€8,429 | -13.5% |
| Amounts payable after more than one year | 17 | €9,636 | €4,514 | -€5,122 | -53.2% |
| Financial debts | 170/4 | €9,636 | €4,514 | -€5,122 | -53.2% |
| Amounts payable within one year | 42/48 | €52,577 | €49,270 | -€3,307 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €5,025 | €5,226 | +€201 | +4.0% |
| Trade debts | 44 | €2,722 | €42 | -€2,680 | -98.4% |
| Suppliers | 440/4 | €2,722 | €42 | -€2,680 | -98.4% |
| Taxes, remuneration and social security | 45 | €1,712 | €612 | -€1,100 | -64.2% |
| Taxes | 450/3 | €1,712 | €312 | -€1,400 | -81.8% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €43,118 | €43,389 | +€271 | +0.6% |
| Non-recurring operating income | 76A | €2,350 | - | -€2,350 | |
| Remuneration, social security and pensions | 62 | €5,777 | €29,229 | +€23,451 | +405.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,127 | €6,439 | +€312 | +5.1% |
| Other operating charges | 640/8 | €1,158 | €338 | -€819 | -70.8% |
| Gross operating margin | 9900 | €5,707 | €39,262 | +€33,555 | +587.9% |
| Operating profit (loss) | 9901 | -€7,355 | €3,255 | +€10,610 | |
| Financial income | 75/76B | €25 | €72 | +€47 | +191.0% |
| Recurring financial income | 75 | €25 | €72 | +€47 | +191.0% |
| Financial charges | 65/66B | €862 | €764 | -€97 | -11.3% |
| Recurring financial charges | 65 | €862 | €764 | -€97 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,193 | €2,562 | +€10,755 | |
| Profit (loss) for the period | 9904 | -€8,193 | €2,562 | +€10,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,193 | €2,562 | +€10,755 |
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 9 October 2026 via checked.be.