YOMI: 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.
YOMI
Largest movements
- Receivables within one year -€20,435
down €20,435 (-58.5%), from €34,921 to €14,486
of which Other amounts receivable: -€16,491
- Cash -€11,141
down €11,141 (-30.4%), from €36,682 to €25,541
mainly Investment in fixed assets (net) (-€37,165) and Net result for the year (-€34,813)
- Tangible fixed assets +€10,851
up €10,851 (+16.6%), from €65,299 to €76,150
of which Furniture and vehicles: +€21,933
- Financial fixed assets +€7,500
new in 2024: €7,500
- Stocks and contracts +€5,976
up €5,976 (+123.6%), from €4,836 to €10,812
- Profit (loss) carried forward -€34,813
new in 2024: -€34,813
- Other debts +€24,950
up €24,950 (+3088.6%), from €808 to €25,758
- Trade debts +€12,291
up €12,291 (+39.6%), from €31,003 to €43,293
- Tax, wage and social debts -€6,375
down €6,375 (-16.7%), from €38,204 to €31,830
of which Remuneration and social security: -€5,916
- Debts after one year -€3,965
down €3,965 (-29.9%), from €13,265 to €9,300
- Gross operating margin -€85,459
down €85,459 (-30.7%), from €278,529 to €193,071
- Staff costs +€18,225
up €18,225 (+9.9%), from €183,614 to €201,840
- Taxes -€17,268
down €17,268 (-99.3%), from €17,393 to €125
- Depreciation +€4,998
up €4,998 (+36.2%), from €13,815 to €18,813
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,224 | €134,489 | -€7,735 | -5.4% |
| Fixed assets | 21/28 | €65,299 | €83,650 | +€18,351 | +28.1% |
| Tangible fixed assets | 22/27 | €65,299 | €76,150 | +€10,851 | +16.6% |
| Land and buildings | 22 | €16,188 | €14,384 | -€1,804 | -11.1% |
| Plant, machinery and equipment | 23 | €23,670 | €18,401 | -€5,269 | -22.3% |
| Furniture and vehicles | 24 | €8,739 | €30,672 | +€21,933 | +251.0% |
| Leasing and similar rights | 25 | €16,702 | €12,694 | -€4,008 | -24.0% |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €76,925 | €50,839 | -€26,086 | -33.9% |
| Stocks and contracts in progress | 3 | €4,836 | €10,812 | +€5,976 | +123.6% |
| Stocks | 30/36 | €4,836 | €10,812 | +€5,976 | +123.6% |
| Amounts receivable within one year | 40/41 | €34,921 | €14,486 | -€20,435 | -58.5% |
| Trade receivables | 40 | €3,945 | - | -€3,945 | |
| Other amounts receivable | 41 | €30,976 | €14,486 | -€16,491 | -53.2% |
| Cash at bank and in hand | 54/58 | €36,682 | €25,541 | -€11,141 | -30.4% |
| Deferred charges and accrued income | 490/1 | €486 | - | -€486 | |
| Total equity and liabilities | 10/49 | €142,224 | €134,489 | -€7,735 | -5.4% |
| Equity | 10/15 | €55,480 | €20,667 | -€34,813 | -62.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,480 | €52,480 | = | 0.0% |
| Distributable reserves | 133 | €52,480 | €52,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,813 | -€34,813 | |
| Amounts payable | 17/49 | €86,745 | €113,823 | +€27,078 | +31.2% |
| Amounts payable after more than one year | 17 | €13,265 | €9,300 | -€3,965 | -29.9% |
| Financial debts | 170/4 | €13,265 | €9,300 | -€3,965 | -29.9% |
| Amounts payable within one year | 42/48 | €73,480 | €104,523 | +€31,043 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €3,465 | €3,642 | +€177 | +5.1% |
| Trade debts | 44 | €31,003 | €43,293 | +€12,291 | +39.6% |
| Suppliers | 440/4 | €31,003 | €43,293 | +€12,291 | +39.6% |
| Taxes, remuneration and social security | 45 | €38,204 | €31,830 | -€6,375 | -16.7% |
| Taxes | 450/3 | €18,984 | €18,526 | -€459 | -2.4% |
| Remuneration and social security | 454/9 | €19,220 | €13,304 | -€5,916 | -30.8% |
| Other amounts payable | 47/48 | €808 | €25,758 | +€24,950 | +3088.6% |
| Remuneration, social security and pensions | 62 | €183,614 | €201,840 | +€18,225 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,815 | €18,813 | +€4,998 | +36.2% |
| Other operating charges | 640/8 | €7,872 | €6,167 | -€1,705 | -21.7% |
| Gross operating margin | 9900 | €278,529 | €193,071 | -€85,459 | -30.7% |
| Operating profit (loss) | 9901 | €73,227 | -€33,749 | -€106,976 | |
| Financial income | 75/76B | €226 | €10 | -€216 | -95.6% |
| Recurring financial income | 75 | €226 | €10 | -€216 | -95.6% |
| Financial charges | 65/66B | €3,580 | €949 | -€2,632 | -73.5% |
| Recurring financial charges | 65 | €3,580 | €949 | -€2,632 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €69,873 | -€34,688 | -€104,561 | |
| Income taxes | 67/77 | €17,393 | €125 | -€17,268 | -99.3% |
| Profit (loss) for the period | 9904 | €52,480 | -€34,813 | -€87,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,480 | -€34,813 | -€87,293 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.