YOMISHI: 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.
YOMISHI
Largest movements
- Receivables within one year +€17,757
up €17,757 (+141%), from €12,633 to €30,390
of which Trade receivables: +€18,000
- Cash -€11,382
down €11,382 (-74.5%), from €15,276 to €3,894
mainly Receivables within one year (-€17,757) and Current portion of long-term debt (-€2,607)
- Tangible fixed assets -€5,653
down €5,653 (-55.9%), from €10,108 to €4,455
- Other debts +€3,117
up €3,117 (+677%), from €461 to €3,578
- Current portion of long-term debt -€2,607
no longer reported in 2025 (was €2,607)
- Tax, wage and social debts -€1,464
down €1,464 (-12.2%), from €11,962 to €10,498
of which Taxes: -€1,480
- Trade debts +€996
up €996 (+23.1%), from €4,316 to €5,311
- Profit (loss) carried forward +€651
up €651 (+3.9%), from €16,684 to €17,335
- Gross operating margin -€16,393
down €16,393 (-64.5%), from €25,434 to €9,041
- Taxes -€2,853
down €2,853 (-87.6%), from €3,257 to €403
- Depreciation -€298
down €298 (-4.4%), from €6,777 to €6,479
- Financial charges -€268
down €268 (-59.3%), from €452 to €184
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 | €46,030 | €46,722 | +€693 | +1.5% |
| Fixed assets | 21/28 | €16,408 | €10,755 | -€5,653 | -34.5% |
| Tangible fixed assets | 22/27 | €10,108 | €4,455 | -€5,653 | -55.9% |
| Furniture and vehicles | 24 | €10,108 | €4,455 | -€5,653 | -55.9% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €29,621 | €35,968 | +€6,346 | +21.4% |
| Amounts receivable within one year | 40/41 | €12,633 | €30,390 | +€17,757 | +141% |
| Trade receivables | 40 | €10,890 | €28,890 | +€18,000 | +165% |
| Other amounts receivable | 41 | €1,743 | €1,500 | -€243 | -14.0% |
| Cash at bank and in hand | 54/58 | €15,276 | €3,894 | -€11,382 | -74.5% |
| Deferred charges and accrued income | 490/1 | €1,712 | €1,683 | -€28 | -1.7% |
| Total equity and liabilities | 10/49 | €46,030 | €46,722 | +€693 | +1.5% |
| Equity | 10/15 | €26,684 | €27,335 | +€651 | +2.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,684 | €17,335 | +€651 | +3.9% |
| Amounts payable | 17/49 | €19,345 | €19,388 | +€42 | +0.2% |
| Amounts payable within one year | 42/48 | €19,345 | €19,388 | +€42 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €2,607 | - | -€2,607 | |
| Trade debts | 44 | €4,316 | €5,311 | +€996 | +23.1% |
| Suppliers | 440/4 | €4,316 | €5,311 | +€996 | +23.1% |
| Taxes, remuneration and social security | 45 | €11,962 | €10,498 | -€1,464 | -12.2% |
| Taxes | 450/3 | €8,242 | €6,762 | -€1,480 | -18.0% |
| Remuneration and social security | 454/9 | €3,720 | €3,737 | +€16 | +0.4% |
| Other amounts payable | 47/48 | €461 | €3,578 | +€3,117 | +677% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,777 | €6,479 | -€298 | -4.4% |
| Other operating charges | 640/8 | €1,313 | €1,339 | +€26 | +2.0% |
| Gross operating margin | 9900 | €25,434 | €9,041 | -€16,393 | -64.5% |
| Operating profit (loss) | 9901 | €17,345 | €1,223 | -€16,121 | -92.9% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €452 | €184 | -€268 | -59.3% |
| Recurring financial charges | 65 | €452 | €184 | -€268 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €16,893 | €1,054 | -€15,839 | -93.8% |
| Income taxes | 67/77 | €3,257 | €403 | -€2,853 | -87.6% |
| Profit (loss) for the period | 9904 | €13,636 | €651 | -€12,986 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,636 | €651 | -€12,986 | -95.2% |
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 25 October 2026 via checked.be.