YOUM: what changed
Two fiscal 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.
YOUM
Largest movements
- Cash +€2,085
up €2,085 (+69.9%), from €2,984 to €5,069
mainly Net result for the year (+€9,998) and Stocks and contracts (+€2,059)
- Stocks and contracts -€2,059
down €2,059 (-9.0%), from €22,765 to €20,706
- Intangible fixed assets +€1,604
up €1,604 (+352.7%), from €455 to €2,059
- Profit (loss) carried forward +€9,998
up €9,998 (+26.6%), from -€37,517 to -€27,519
- Other debts -€5,802
no longer reported in 2025 (was €5,802)
- Tax, wage and social debts -€1,807
down €1,807 (-20.9%), from €8,664 to €6,857
- Trade debts -€809
down €809 (-14.4%), from €5,629 to €4,820
- Financial income +€1,323
up €1,323 (+348147.4%), from €0 to €1,323
- Financial charges -€186
down €186 (-19.6%), from €951 to €765
- Gross operating margin -€141
down €141 (-1.3%), from €10,442 to €10,302
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 | €42,578 | €44,158 | +€1,581 | +3.7% |
| Fixed assets | 21/28 | €455 | €2,059 | +€1,604 | +352.7% |
| Intangible fixed assets | 21 | €455 | €2,059 | +€1,604 | +352.7% |
| Current assets | 29/58 | €42,123 | €42,100 | -€23 | -0.1% |
| Stocks and contracts in progress | 3 | €22,765 | €20,706 | -€2,059 | -9.0% |
| Stocks | 30/36 | €22,765 | €20,706 | -€2,059 | -9.0% |
| Amounts receivable within one year | 40/41 | €15,259 | €15,244 | -€15 | -0.1% |
| Trade receivables | 40 | €15,259 | €14,763 | -€496 | -3.3% |
| Other amounts receivable | 41 | - | €481 | +€481 | |
| Cash at bank and in hand | 54/58 | €2,984 | €5,069 | +€2,085 | +69.9% |
| Deferred charges and accrued income | 490/1 | €1,115 | €1,082 | -€34 | -3.0% |
| Total equity and liabilities | 10/49 | €42,578 | €44,158 | +€1,581 | +3.7% |
| Equity | 10/15 | -€22,517 | -€12,519 | +€9,998 | +44.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,517 | -€27,519 | +€9,998 | +26.6% |
| Amounts payable | 17/49 | €65,095 | €56,677 | -€8,418 | -12.9% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,095 | €11,677 | -€8,418 | -41.9% |
| Trade debts | 44 | €5,629 | €4,820 | -€809 | -14.4% |
| Suppliers | 440/4 | €5,629 | €4,820 | -€809 | -14.4% |
| Taxes, remuneration and social security | 45 | €8,664 | €6,857 | -€1,807 | -20.9% |
| Taxes | 450/3 | €8,664 | €6,857 | -€1,807 | -20.9% |
| Other amounts payable | 47/48 | €5,802 | - | -€5,802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €396 | +€36 | +10.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €10,442 | €10,302 | -€141 | -1.3% |
| Operating profit (loss) | 9901 | €9,631 | €9,440 | -€191 | -2.0% |
| Financial income | 75/76B | €0 | €1,323 | +€1,323 | +348147.4% |
| Recurring financial income | 75 | €0 | €1,323 | +€1,323 | +348147.4% |
| Financial charges | 65/66B | €951 | €765 | -€186 | -19.6% |
| Recurring financial charges | 65 | €951 | €765 | -€186 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €8,680 | €9,998 | +€1,318 | +15.2% |
| Profit (loss) for the period | 9904 | €8,680 | €9,998 | +€1,318 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,680 | €9,998 | +€1,318 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.