YU-MY: 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.
YU-MY
Largest movements
- Cash +€1.2m
up €1.2m (+362%), from €326,667 to €1.5m
mainly Net result for the year (+€874,068) and Current investments (+€850,000)
- Current investments -€850,000
no longer reported in 2025 (was €850,000)
- Tangible fixed assets +€369,839
up €369,839 (+39.6%), from €932,773 to €1.3m
of which Land and buildings: +€276,372
- Reserves +€752,876
up €752,876 (+32.1%), from €2.3m to €3.1m
- Other debts -€66,389
down €66,389 (-33.9%), from €195,638 to €129,249
- Financial income +€292,548
up €292,548 (+51.1%), from €572,890 to €865,439
- Gross operating margin +€22,756
up €22,756 (+18.2%), from €125,369 to €148,125
- Taxes +€15,013
up €15,013 (+36.4%), from €41,234 to €56,247
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 | €2,573,518 | €3,260,818 | +€687,300 | +26.7% |
| Fixed assets | 21/28 | €1,361,023 | €1,730,862 | +€369,839 | +27.2% |
| Tangible fixed assets | 22/27 | €932,773 | €1,302,612 | +€369,839 | +39.6% |
| Land and buildings | 22 | €926,126 | €1,202,499 | +€276,372 | +29.8% |
| Plant, machinery and equipment | 23 | €352 | €126 | -€226 | -64.2% |
| Furniture and vehicles | 24 | €6,295 | €99,987 | +€93,692 | +1,488% |
| Financial fixed assets | 28 | €428,250 | €428,250 | = | 0.0% |
| Current assets | 29/58 | €1,212,495 | €1,529,956 | +€317,461 | +26.2% |
| Amounts receivable after more than one year | 29 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Other amounts receivable | 291 | €18,000 | €9,000 | -€9,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €4,087 | €7,527 | +€3,440 | +84.2% |
| Trade receivables | 40 | €89 | - | -€89 | |
| Other amounts receivable | 41 | €3,998 | €7,527 | +€3,529 | +88.3% |
| Current investments | 50/53 | €850,000 | - | -€850,000 | |
| Cash at bank and in hand | 54/58 | €326,667 | €1,509,052 | +€1.2m | +362% |
| Deferred charges and accrued income | 490/1 | €13,741 | €4,376 | -€9,365 | -68.2% |
| Total equity and liabilities | 10/49 | €2,573,518 | €3,260,818 | +€687,300 | +26.7% |
| Equity | 10/15 | €2,368,014 | €3,120,890 | +€752,876 | +31.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €2,347,554 | €3,100,430 | +€752,876 | +32.1% |
| Distributable reserves | 133 | €2,347,554 | €3,100,430 | +€752,876 | +32.1% |
| Amounts payable | 17/49 | €205,503 | €139,928 | -€65,576 | -31.9% |
| Amounts payable within one year | 42/48 | €205,503 | €139,928 | -€65,576 | -31.9% |
| Trade debts | 44 | €50 | €3,860 | +€3,809 | +7,575% |
| Suppliers | 440/4 | €50 | €3,860 | +€3,809 | +7,575% |
| Taxes, remuneration and social security | 45 | €9,816 | €6,819 | -€2,996 | -30.5% |
| Taxes | 450/3 | €9,816 | €6,819 | -€2,996 | -30.5% |
| Other amounts payable | 47/48 | €195,638 | €129,249 | -€66,389 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,439 | €76,107 | +€669 | +0.9% |
| Other operating charges | 640/8 | €6,109 | €6,941 | +€831 | +13.6% |
| Gross operating margin | 9900 | €125,369 | €148,125 | +€22,756 | +18.2% |
| Operating profit (loss) | 9901 | €43,821 | €65,076 | +€21,255 | +48.5% |
| Financial income | 75/76B | €572,890 | €865,439 | +€292,548 | +51.1% |
| Recurring financial income | 75 | €572,890 | €865,439 | +€292,548 | +51.1% |
| Financial charges | 65/66B | €194 | €200 | +€6 | +3.0% |
| Recurring financial charges | 65 | €194 | €200 | +€6 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €616,517 | €930,315 | +€313,798 | +50.9% |
| Income taxes | 67/77 | €41,234 | €56,247 | +€15,013 | +36.4% |
| Profit (loss) for the period | 9904 | €575,283 | €874,068 | +€298,785 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €575,283 | €874,068 | +€298,785 | +51.9% |
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.