yum: 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.
yum
Largest movements
- Tangible fixed assets -€29,328
down €29,328 (-9.8%), from €299,200 to €269,871
of which Land and buildings: -€18,069
- Cash -€4,926
down €4,926 (-78.9%), from €6,243 to €1,317
mainly Debts after one year (-€49,341) and Investment in fixed assets (net) (-€14,459)
- Debts after one year -€49,341
down €49,341 (-31.6%), from €156,120 to €106,779
- Reserves +€19,656
up €19,656 (+16.5%), from €119,349 to €139,005
- Tax, wage and social debts -€11,506
down €11,506 (-25.6%), from €44,895 to €33,389
- Other debts +€7,640
up €7,640 (+15.8%), from €48,304 to €55,944
- Financial income -€14,552
down €14,552 (-92.9%), from €15,664 to €1,112
- Other operating charges -€8,345
down €8,345 (-66.7%), from €12,514 to €4,169
- Gross operating margin -€6,748
down €6,748 (-7.1%), from €94,652 to €87,904
- Write-downs +€3,112
no longer reported in 2025 (was -€3,112)
- Depreciation +€2,357
up €2,357 (+5.7%), from €41,430 to €43,788
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 | €445,182 | €410,616 | -€34,566 | -7.8% |
| Fixed assets | 21/28 | €374,322 | €344,994 | -€29,328 | -7.8% |
| Tangible fixed assets | 22/27 | €299,200 | €269,871 | -€29,328 | -9.8% |
| Land and buildings | 22 | €264,601 | €246,531 | -€18,069 | -6.8% |
| Furniture and vehicles | 24 | €34,599 | €23,340 | -€11,259 | -32.5% |
| Financial fixed assets | 28 | €75,122 | €75,122 | = | 0.0% |
| Current assets | 29/58 | €70,860 | €65,622 | -€5,238 | -7.4% |
| Amounts receivable within one year | 40/41 | €38,188 | €37,876 | -€312 | -0.8% |
| Trade receivables | 40 | €13,621 | €13,621 | = | 0.0% |
| Other amounts receivable | 41 | €24,568 | €24,255 | -€312 | -1.3% |
| Cash at bank and in hand | 54/58 | €6,243 | €1,317 | -€4,926 | -78.9% |
| Deferred charges and accrued income | 490/1 | €26,429 | €26,429 | = | 0.0% |
| Total equity and liabilities | 10/49 | €445,182 | €410,616 | -€34,566 | -7.8% |
| Equity | 10/15 | €125,549 | €145,205 | +€19,656 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,349 | €139,005 | +€19,656 | +16.5% |
| Distributable reserves | 133 | €119,349 | €139,005 | +€19,656 | +16.5% |
| Amounts payable | 17/49 | €319,633 | €265,410 | -€54,223 | -17.0% |
| Amounts payable after more than one year | 17 | €156,120 | €106,779 | -€49,341 | -31.6% |
| Financial debts | 170/4 | €156,120 | €106,779 | -€49,341 | -31.6% |
| Amounts payable within one year | 42/48 | €163,513 | €158,631 | -€4,881 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €62,482 | €59,037 | -€3,446 | -5.5% |
| Trade debts | 44 | €7,832 | €10,262 | +€2,431 | +31.0% |
| Suppliers | 440/4 | €7,832 | €10,262 | +€2,431 | +31.0% |
| Taxes, remuneration and social security | 45 | €44,895 | €33,389 | -€11,506 | -25.6% |
| Taxes | 450/3 | €44,895 | €33,389 | -€11,506 | -25.6% |
| Other amounts payable | 47/48 | €48,304 | €55,944 | +€7,640 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,430 | €43,788 | +€2,357 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,112 | - | +€3,112 | |
| Other operating charges | 640/8 | €12,514 | €4,169 | -€8,345 | -66.7% |
| Gross operating margin | 9900 | €94,652 | €87,904 | -€6,748 | -7.1% |
| Operating profit (loss) | 9901 | €43,820 | €39,948 | -€3,872 | -8.8% |
| Financial income | 75/76B | €15,664 | €1,112 | -€14,552 | -92.9% |
| Recurring financial income | 75 | €15,664 | €1,112 | -€14,552 | -92.9% |
| Financial charges | 65/66B | €11,053 | €10,325 | -€727 | -6.6% |
| Recurring financial charges | 65 | €11,053 | €10,325 | -€727 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €48,432 | €30,735 | -€17,697 | -36.5% |
| Income taxes | 67/77 | €13,219 | €11,079 | -€2,141 | -16.2% |
| Profit (loss) for the period | 9904 | €35,212 | €19,656 | -€15,556 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,212 | €19,656 | -€15,556 | -44.2% |
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 11 October 2026 via checked.be.