YUMA: 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.
What changed
YUMA
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,202
2024 · €7,289-€6,087
Equity
€258,490
2024 · €257,288+€1,202
Cash
€9,979
2024 · €15,532-€5,553
Balance sheet total
€648,428
2024 · €647,906+€522
Largest movements
Assets
- Tangible fixed assets -€31,712
down €31,712 (-6.2%), from €513,107 to €481,394
of which Land and buildings: -€18,060
- Stocks and contracts +€31,641
up €31,641 (+28.7%), from €110,359 to €142,000
Equity and liabilities
- Debts after one year -€37,621
down €37,621 (-15.1%), from €248,784 to €211,163
- Other debts +€31,647
up €31,647 (+36.3%), from €87,080 to €118,727
Income statement
- Financial charges +€8,691
up €8,691 (+456%), from €1,905 to €10,596
- Gross operating margin +€5,371
up €5,371 (+9.8%), from €54,542 to €59,914
- Other operating charges +€2,199
up €2,199 (+23.7%), from €9,298 to €11,497
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.
Result 2024
€7,289
Gross operating margin
+€5,371
Depreciation
-€377
Other operating charges
-€2,199
Financial income
+€3
Financial charges
-€8,691
Taxes
-€193
Result 2025
€1,202
raises the resultlowers the result
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.
From operations
+€35,379
Investment
-€4,716
Financing
-€36,216
Cash 2024
€15,532
From operations (derived)
+€35,379
Net result for the year
+€1,202
Depreciation
+€36,428
Stocks and contracts
-€31,641
Receivables within one year
-€5,758
Deferred charges and accrued income
-€388
Trade debts
+€1,616
Tax, wage and social debts
+€97
Other debts
+€31,647
Accrued charges and deferred income
+€2,175
Investment (derived)
-€4,716
Investment in fixed assets (net)
-€4,716
Financing
-€36,216
Debts after one year
-€37,621
Current portion of long-term debt
+€1,405
Cash 2025
€9,979
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €647,906 | €648,428 | +€522 | +0.1% |
| Fixed assets | 21/28 | €513,107 | €481,394 | -€31,712 | -6.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €513,107 | €481,394 | -€31,712 | -6.2% |
| Land and buildings | 22 | €421,359 | €403,299 | -€18,060 | -4.3% |
| Plant, machinery and equipment | 23 | €27,997 | €31,109 | +€3,112 | +11.1% |
| Furniture and vehicles | 24 | €57,783 | €42,439 | -€15,344 | -26.6% |
| Other tangible fixed assets | 26 | €5,968 | €4,548 | -€1,420 | -23.8% |
| Current assets | 29/58 | €134,799 | €167,034 | +€32,235 | +23.9% |
| Stocks and contracts in progress | 3 | €110,359 | €142,000 | +€31,641 | +28.7% |
| Stocks | 30/36 | €110,359 | €142,000 | +€31,641 | +28.7% |
| Amounts receivable within one year | 40/41 | €4,928 | €10,687 | +€5,758 | +117% |
| Trade receivables | 40 | €1,798 | €130 | -€1,668 | -92.8% |
| Other amounts receivable | 41 | €3,131 | €10,557 | +€7,426 | +237% |
| Cash at bank and in hand | 54/58 | €15,532 | €9,979 | -€5,553 | -35.8% |
| Deferred charges and accrued income | 490/1 | €3,979 | €4,367 | +€388 | +9.7% |
| Total equity and liabilities | 10/49 | €647,906 | €648,428 | +€522 | +0.1% |
| Equity | 10/15 | €257,288 | €258,490 | +€1,202 | +0.5% |
| Contributions | 10/11 | €220,200 | €220,200 | = | 0.0% |
| Reserves | 13 | €3,600 | €3,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,600 | €3,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,488 | €34,690 | +€1,202 | +3.6% |
| Amounts payable | 17/49 | €390,618 | €389,938 | -€680 | -0.2% |
| Amounts payable after more than one year | 17 | €248,784 | €211,163 | -€37,621 | -15.1% |
| Financial debts | 170/4 | €248,784 | €211,163 | -€37,621 | -15.1% |
| Amounts payable within one year | 42/48 | €137,927 | €172,692 | +€34,766 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €36,216 | €37,621 | +€1,405 | +3.9% |
| Trade debts | 44 | €14,631 | €16,247 | +€1,616 | +11.0% |
| Suppliers | 440/4 | €14,631 | €16,247 | +€1,616 | +11.0% |
| Taxes, remuneration and social security | 45 | - | €97 | +€97 | |
| Taxes | 450/3 | - | €97 | +€97 | |
| Other amounts payable | 47/48 | €87,080 | €118,727 | +€31,647 | +36.3% |
| Accrued charges and deferred income | 492/3 | €3,907 | €6,082 | +€2,175 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,050 | €36,428 | +€377 | +1.0% |
| Other operating charges | 640/8 | €9,298 | €11,497 | +€2,199 | +23.7% |
| Gross operating margin | 9900 | €54,542 | €59,914 | +€5,371 | +9.8% |
| Operating profit (loss) | 9901 | €9,194 | €11,988 | +€2,795 | +30.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,905 | €10,596 | +€8,691 | +456% |
| Recurring financial charges | 65 | €1,905 | €10,596 | +€8,691 | +456% |
| Profit (loss) for the period before taxes | 9903 | €7,289 | €1,396 | -€5,893 | -80.9% |
| Income taxes | 67/77 | - | €193 | +€193 | |
| Profit (loss) for the period | 9904 | €7,289 | €1,202 | -€6,087 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,289 | €1,202 | -€6,087 | -83.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.