YSM Familly: 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 Familly
Largest movements
- Receivables within one year +€47,106
up €47,106 (+59.6%), from €79,077 to €126,183
of which Other amounts receivable: +€48,212
- Tangible fixed assets -€6,716
down €6,716 (-45.2%), from €14,861 to €8,144
- Cash +€5,481
up €5,481 (+671%), from €817 to €6,298
mainly Net result for the year (+€35,076) and Tax, wage and social debts (+€12,946)
- Deferred charges and accrued income +€1,550
up €1,550 (+537%), from €289 to €1,839
- Profit (loss) carried forward +€35,076
up €35,076 (+50.7%), from €69,156 to €104,232
- Tax, wage and social debts +€12,946
up €12,946 (+56.5%), from €22,899 to €35,844
- Gross operating margin -€44,133
down €44,133 (-45.8%), from €96,414 to €52,281
- Taxes -€7,680
down €7,680 (-44.4%), from €17,289 to €9,609
- Financial income +€7,062
up €7,062 (+7,062,170%), from €0 to €7,062
- Other operating charges +€1,775
up €1,775 (+129%), from €1,373 to €3,148
- Financial charges +€1,090
up €1,090 (+566%), from €193 to €1,283
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 | €95,283 | €142,704 | +€47,421 | +49.8% |
| Fixed assets | 21/28 | €15,101 | €8,384 | -€6,716 | -44.5% |
| Tangible fixed assets | 22/27 | €14,861 | €8,144 | -€6,716 | -45.2% |
| Furniture and vehicles | 24 | €14,861 | €8,144 | -€6,716 | -45.2% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €80,182 | €134,320 | +€54,137 | +67.5% |
| Amounts receivable within one year | 40/41 | €79,077 | €126,183 | +€47,106 | +59.6% |
| Trade receivables | 40 | €4,312 | €3,207 | -€1,106 | -25.6% |
| Other amounts receivable | 41 | €74,764 | €122,976 | +€48,212 | +64.5% |
| Cash at bank and in hand | 54/58 | €817 | €6,298 | +€5,481 | +671% |
| Deferred charges and accrued income | 490/1 | €289 | €1,839 | +€1,550 | +537% |
| Total equity and liabilities | 10/49 | €95,283 | €142,704 | +€47,421 | +49.8% |
| Equity | 10/15 | €71,156 | €106,232 | +€35,076 | +49.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,156 | €104,232 | +€35,076 | +50.7% |
| Amounts payable | 17/49 | €24,127 | €36,472 | +€12,345 | +51.2% |
| Amounts payable within one year | 42/48 | €24,127 | €36,472 | +€12,345 | +51.2% |
| Trade debts | 44 | €1,229 | €628 | -€601 | -48.9% |
| Suppliers | 440/4 | €1,229 | €628 | -€601 | -48.9% |
| Taxes, remuneration and social security | 45 | €22,899 | €35,844 | +€12,946 | +56.5% |
| Taxes | 450/3 | €22,899 | €35,844 | +€12,946 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,404 | €2,549 | -€855 | -25.1% |
| Other operating charges | 640/8 | €1,373 | €3,148 | +€1,775 | +129% |
| Non-recurring operating charges | 66A | €5,000 | €7,679 | +€2,679 | +53.6% |
| Gross operating margin | 9900 | €96,414 | €52,281 | -€44,133 | -45.8% |
| Operating profit (loss) | 9901 | €86,637 | €38,905 | -€47,732 | -55.1% |
| Financial income | 75/76B | €0 | €7,062 | +€7,062 | +7,062,170% |
| Recurring financial income | 75 | €0 | €7,062 | +€7,062 | +7,062,170% |
| Financial charges | 65/66B | €193 | €1,283 | +€1,090 | +566% |
| Recurring financial charges | 65 | €193 | €1,283 | +€1,090 | +566% |
| Profit (loss) for the period before taxes | 9903 | €86,445 | €44,685 | -€41,760 | -48.3% |
| Income taxes | 67/77 | €17,289 | €9,609 | -€7,680 | -44.4% |
| Profit (loss) for the period | 9904 | €69,156 | €35,076 | -€34,080 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,156 | €35,076 | -€34,080 | -49.3% |
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 29 October 2026 via checked.be.