YSM BUILDING PROPERTY: 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.
YSM BUILDING PROPERTY
Largest movements
- Stocks and contracts -€19,287
down €19,287 (-7.6%), from €252,642 to €233,355
- Tax, wage and social debts -€15,219
no longer reported in 2025 (was €15,219)
- Gross operating margin -€87,344
down €87,344 (-58.5%), from €149,333 to €61,989
- Purchases and services -€25,096
down €25,096 (-7.2%), from €350,707 to €325,611
- Taxes -€15,219
no longer reported in 2025 (was €15,219)
- Financial charges -€13,771
down €13,771 (-19.7%), from €69,816 to €56,045
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,416,185 | €1,393,613 | -€22,572 | -1.6% |
| Fixed assets | 21/28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,100,000 | €1,100,000 | = | 0.0% |
| Land and buildings | 22 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €316,185 | €293,613 | -€22,572 | -7.1% |
| Stocks and contracts in progress | 3 | €252,642 | €233,355 | -€19,287 | -7.6% |
| Stocks | 30/36 | €252,642 | €233,355 | -€19,287 | -7.6% |
| Amounts receivable within one year | 40/41 | €48,330 | €45,667 | -€2,662 | -5.5% |
| Trade receivables | 40 | €35,285 | €35,000 | -€285 | -0.8% |
| Other amounts receivable | 41 | €13,044 | €10,667 | -€2,377 | -18.2% |
| Current investments | 50/53 | €15,213 | €14,591 | -€622 | -4.1% |
| Total equity and liabilities | 10/49 | €1,416,185 | €1,393,613 | -€22,572 | -1.6% |
| Equity | 10/15 | €102,874 | €99,254 | -€3,621 | -3.5% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €60,874 | €57,254 | -€3,621 | -5.9% |
| Distributable reserves | 133 | €60,874 | €57,254 | -€3,621 | -5.9% |
| Amounts payable | 17/49 | €1,313,311 | €1,294,359 | -€18,951 | -1.4% |
| Amounts payable within one year | 42/48 | €1,313,311 | €1,294,359 | -€18,951 | -1.4% |
| Financial debts | 43 | €1,190,000 | €1,200,003 | +€10,003 | +0.8% |
| Credit institutions | 430/8 | €1,190,000 | €1,200,003 | +€10,003 | +0.8% |
| Taxes, remuneration and social security | 45 | €15,219 | - | -€15,219 | |
| Taxes | 450/3 | €15,219 | - | -€15,219 | |
| Other amounts payable | 47/48 | €108,092 | €94,357 | -€13,735 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €350,707 | €325,611 | -€25,096 | -7.2% |
| Other operating charges | 640/8 | €924 | €292 | -€632 | -68.4% |
| Non-recurring operating charges | 66A | €2,500 | €9,272 | +€6,772 | +271% |
| Gross operating margin | 9900 | €149,333 | €61,989 | -€87,344 | -58.5% |
| Operating profit (loss) | 9901 | €145,909 | €52,425 | -€93,484 | -64.1% |
| Financial charges | 65/66B | €69,816 | €56,045 | -€13,771 | -19.7% |
| Recurring financial charges | 65 | €69,816 | €56,045 | -€13,771 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €76,093 | -€3,621 | -€79,714 | |
| Income taxes | 67/77 | €15,219 | - | -€15,219 | |
| Profit (loss) for the period | 9904 | €60,874 | -€3,621 | -€64,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,874 | -€3,621 | -€64,495 |
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 27 October 2026 via checked.be.