YUM SUM: 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 SUM
Largest movements
- Cash -€36,188
down €36,188 (-35.6%), from €101,767 to €65,579
mainly Contributions, distributions and other (-€49,834) and Receivables within one year (-€14,071)
- Tangible fixed assets -€31,035
down €31,035 (-23.3%), from €133,131 to €102,096
of which Plant, machinery and equipment: -€23,744
- Receivables within one year +€14,071
up €14,071 (+52.3%), from €26,908 to €40,979
of which Trade receivables: +€18,701
- Profit (loss) carried forward -€60,154
down €60,154, from €50,981 to -€9,173
- Trade debts +€22,634
up €22,634 (+2978.4%), from €760 to €23,394
- Debts after one year -€8,903
down €8,903 (-25.3%), from €35,173 to €26,270
- Tax, wage and social debts -€8,527
down €8,527 (-19.3%), from €44,185 to €35,657
of which Taxes: -€6,363
- Staff costs +€45,795
up €45,795 (+16.2%), from €282,687 to €328,482
- Gross operating margin -€17,540
down €17,540 (-4.6%), from €381,421 to €363,881
- Purchases and services -€15,740
down €15,740 (-2.6%), from €604,741 to €589,001
- Taxes -€13,490
down €13,490 (-97.3%), from €13,866 to €376
- Depreciation +€7,810
up €7,810 (+25.1%), from €31,157 to €38,966
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 | €275,062 | €221,632 | -€53,430 | -19.4% |
| Formation expenses | 20 | €854 | €577 | -€277 | -32.4% |
| Fixed assets | 21/28 | €133,421 | €102,386 | -€31,035 | -23.3% |
| Tangible fixed assets | 22/27 | €133,131 | €102,096 | -€31,035 | -23.3% |
| Land and buildings | 22 | €667 | €467 | -€200 | -30.0% |
| Plant, machinery and equipment | 23 | €74,000 | €50,256 | -€23,744 | -32.1% |
| Furniture and vehicles | 24 | €54,468 | €48,592 | -€5,876 | -10.8% |
| Other tangible fixed assets | 26 | €3,997 | €2,781 | -€1,216 | -30.4% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €140,787 | €118,670 | -€22,117 | -15.7% |
| Stocks and contracts in progress | 3 | €12,112 | €12,112 | = | 0.0% |
| Stocks | 30/36 | €12,112 | €12,112 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,908 | €40,979 | +€14,071 | +52.3% |
| Trade receivables | 40 | €11,241 | €29,942 | +€18,701 | +166.4% |
| Other amounts receivable | 41 | €15,667 | €11,037 | -€4,630 | -29.6% |
| Cash at bank and in hand | 54/58 | €101,767 | €65,579 | -€36,188 | -35.6% |
| Total equity and liabilities | 10/49 | €275,062 | €221,632 | -€53,430 | -19.4% |
| Equity | 10/15 | €185,981 | €126,974 | -€59,007 | -31.7% |
| Contributions | 10/11 | €135,000 | €136,147 | +€1,147 | +0.8% |
| Profit (loss) carried forward | 14 | €50,981 | -€9,173 | -€60,154 | |
| Amounts payable | 17/49 | €89,081 | €94,658 | +€5,577 | +6.3% |
| Amounts payable after more than one year | 17 | €35,173 | €26,270 | -€8,903 | -25.3% |
| Financial debts | 170/4 | €35,173 | €26,270 | -€8,903 | -25.3% |
| Amounts payable within one year | 42/48 | €53,908 | €68,388 | +€14,480 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €8,530 | €8,903 | +€373 | +4.4% |
| Trade debts | 44 | €760 | €23,394 | +€22,634 | +2978.4% |
| Suppliers | 440/4 | €760 | €23,394 | +€22,634 | +2978.4% |
| Taxes, remuneration and social security | 45 | €44,185 | €35,657 | -€8,527 | -19.3% |
| Taxes | 450/3 | €37,239 | €30,876 | -€6,363 | -17.1% |
| Remuneration and social security | 454/9 | €6,945 | €4,781 | -€2,164 | -31.2% |
| Other amounts payable | 47/48 | €434 | €434 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €604,741 | €589,001 | -€15,740 | -2.6% |
| Remuneration, social security and pensions | 62 | €282,687 | €328,482 | +€45,795 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,157 | €38,966 | +€7,810 | +25.1% |
| Other operating charges | 640/8 | €2,193 | €3,133 | +€940 | +42.8% |
| Gross operating margin | 9900 | €381,421 | €363,881 | -€17,540 | -4.6% |
| Operating profit (loss) | 9901 | €65,384 | -€6,700 | -€72,085 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €582 | €2,097 | +€1,515 | +260.1% |
| Recurring financial charges | 65 | €582 | €2,097 | +€1,515 | +260.1% |
| Profit (loss) for the period before taxes | 9903 | €64,847 | -€8,797 | -€73,644 | |
| Income taxes | 67/77 | €13,866 | €376 | -€13,490 | -97.3% |
| Profit (loss) for the period | 9904 | €50,981 | -€9,173 | -€60,154 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,981 | -€9,173 | -€60,154 |
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 12 October 2026 via checked.be.