YUM-KAR: 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-KAR
Largest movements
- Tangible fixed assets -€4,395
down €4,395 (-13.9%), from €31,667 to €27,272
of which Plant, machinery and equipment: -€5,205
- Stocks and contracts -€2,317
down €2,317 (-34.0%), from €6,824 to €4,507
- Profit (loss) carried forward -€31,411
down €31,411 (-35.3%), from -€89,097 to -€120,508
- Trade debts +€15,301
up €15,301 (+5,563%), from €275 to €15,576
- Other debts +€11,414
up €11,414 (+58.9%), from €19,379 to €30,793
- Tax, wage and social debts -€1,835
down €1,835 (-10.0%), from €18,359 to €16,523
of which Remuneration and social security: -€1,656
- Gross operating margin -€19,557
down €19,557 (-52.3%), from €37,366 to €17,809
- Staff costs +€13,538
up €13,538 (+55.8%), from €24,258 to €37,796
- Depreciation +€3,397
up €3,397 (+56.4%), from €6,018 to €9,415
- Other operating charges +€1,137
up €1,137 (+182%), from €626 to €1,763
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 | €48,178 | €41,647 | -€6,531 | -13.6% |
| Fixed assets | 21/28 | €37,067 | €32,672 | -€4,395 | -11.9% |
| Tangible fixed assets | 22/27 | €31,667 | €27,272 | -€4,395 | -13.9% |
| Plant, machinery and equipment | 23 | €29,250 | €24,045 | -€5,205 | -17.8% |
| Furniture and vehicles | 24 | €2,417 | €3,227 | +€810 | +33.5% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €11,111 | €8,975 | -€2,136 | -19.2% |
| Stocks and contracts in progress | 3 | €6,824 | €4,507 | -€2,317 | -34.0% |
| Stocks | 30/36 | €6,824 | €4,507 | -€2,317 | -34.0% |
| Amounts receivable within one year | 40/41 | €1,103 | €1,387 | +€283 | +25.7% |
| Trade receivables | 40 | - | €664 | +€664 | |
| Other amounts receivable | 41 | €1,103 | €723 | -€380 | -34.5% |
| Cash at bank and in hand | 54/58 | €1,591 | €1,623 | +€32 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,593 | €1,458 | -€135 | -8.5% |
| Total equity and liabilities | 10/49 | €48,178 | €41,647 | -€6,531 | -13.6% |
| Equity | 10/15 | -€69,834 | -€101,245 | -€31,411 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €663 | €663 | = | 0.0% |
| Non-distributable reserves | 130/1 | €663 | €663 | = | 0.0% |
| Reserves not available under the articles | 1311 | €663 | €663 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,097 | -€120,508 | -€31,411 | -35.3% |
| Amounts payable | 17/49 | €118,012 | €142,892 | +€24,880 | +21.1% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,012 | €62,892 | +€24,880 | +65.5% |
| Trade debts | 44 | €275 | €15,576 | +€15,301 | +5,563% |
| Suppliers | 440/4 | €275 | €15,576 | +€15,301 | +5,563% |
| Taxes, remuneration and social security | 45 | €18,359 | €16,523 | -€1,835 | -10.0% |
| Taxes | 450/3 | €14,856 | €14,677 | -€179 | -1.2% |
| Remuneration and social security | 454/9 | €3,503 | €1,846 | -€1,656 | -47.3% |
| Other amounts payable | 47/48 | €19,379 | €30,793 | +€11,414 | +58.9% |
| Remuneration, social security and pensions | 62 | €24,258 | €37,796 | +€13,538 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,018 | €9,415 | +€3,397 | +56.4% |
| Other operating charges | 640/8 | €626 | €1,763 | +€1,137 | +182% |
| Gross operating margin | 9900 | €37,366 | €17,809 | -€19,557 | -52.3% |
| Operating profit (loss) | 9901 | €6,463 | -€31,165 | -€37,628 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €268 | €105 | -€163 | -60.7% |
| Recurring financial charges | 65 | €268 | €105 | -€163 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €6,195 | -€31,270 | -€37,466 | |
| Income taxes | 67/77 | €71 | €141 | +€70 | +98.5% |
| Profit (loss) for the period | 9904 | €6,125 | -€31,411 | -€37,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,125 | -€31,411 | -€37,536 |
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 24 October 2026 via checked.be.