YUMA: what changed
Two fiscal 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 64.210, Activities of holding companies
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€1.3m
2023 · -€281,282-€995,503
Equity
€48.3m
2023 · €30.5m+€17.8m
Cash
€1.1m
2023 · €549,400+€549,006
Balance sheet total
€90.0m
2023 · €59.2m+€30.8m
Largest movements
Assets
- Financial fixed assets +€30.1m
up €30.1m (+53.3%), from €56.5m to €86.6m
Equity and liabilities
- Contributions +€19.1m
up €19.1m (+60.4%), from €31.6m to €50.7m
- Debts after one year +€7.5m
up €7.5m (+31.4%), from €23.9m to €31.4m
- Other debts +€4.2m
up €4.2m (+267.0%), from €1.6m to €5.8m
- Profit (loss) carried forward -€1.3m
down €1.3m (-121.1%), from -€1.1m to -€2.3m
- Short-term financial debts +€1.0m
new in 2024: €1.0m
Income statement
- Other operating income +€5.7m
new in 2024: €5.7m
- Turnover -€5.1m
down €5.1m (-100.0%), from €5.1m to €0
- Services and other goods +€803,367
up €803,367 (+17.9%), from €4.5m to €5.3m
- Financial charges +€775,029
up €775,029 (+84.8%), from €914,175 to €1.7m
From the 2023 result to the 2024 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 2023
-€281,282
Turnover
-€5.1m
Other operating income
+€5.7m
Services and other goods
-€803,367
Depreciation
-€25,428
Other operating charges
+€1,055
Financial income
-€11,877
Financial charges
-€775,029
Result 2024
-€1.3m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.8m
Investment
-€30.2m
Financing
+€28.0m
Cash 2023
€549,400
From operations (derived)
+€2.8m
Net result for the year
-€1.3m
Depreciation
+€41,397
Smaller working-capital items
-€10,324
Other debts
+€4.2m
Accrued charges and deferred income
-€135,842
Investment (derived)
-€30.2m
Investment in fixed assets (net)
-€30.2m
Financing
+€28.0m
Debts after one year
+€7.5m
Current portion of long-term debt
+€375,000
Short-term financial debts
+€1.0m
Contributions, distributions and other
+€19.1m
Cash 2024
€1.1m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,229,466 | €90,022,859 | +€30.8m | +52.0% |
| Fixed assets | 21/28 | €56,706,802 | €86,908,797 | +€30.2m | +53.3% |
| Intangible fixed assets | 21 | €190,886 | €261,490 | +€70,603 | +37.0% |
| Financial fixed assets | 28 | €56,515,915 | €86,647,307 | +€30.1m | +53.3% |
| Affiliated companies | 280/1 | €56,515,915 | €86,647,307 | +€30.1m | +53.3% |
| Participating interests | 280 | €56,515,915 | €86,647,307 | +€30.1m | +53.3% |
| Amounts receivable | 281 | €0 | - | = | |
| Current assets | 29/58 | €2,522,664 | €3,114,062 | +€591,399 | +23.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,951,390 | €1,976,023 | +€24,633 | +1.3% |
| Trade receivables | 40 | €937,941 | €860,402 | -€77,539 | -8.3% |
| Other amounts receivable | 41 | €1,013,449 | €1,115,621 | +€102,172 | +10.1% |
| Cash at bank and in hand | 54/58 | €549,400 | €1,098,406 | +€549,006 | +99.9% |
| Deferred charges and accrued income | 490/1 | €21,874 | €39,634 | +€17,759 | +81.2% |
| Total equity and liabilities | 10/49 | €59,229,466 | €90,022,859 | +€30.8m | +52.0% |
| Equity | 10/15 | €30,545,252 | €48,348,416 | +€17.8m | +58.3% |
| Contributions | 10/11 | €31,600,000 | €50,679,949 | +€19.1m | +60.4% |
| Capital | 10 | €31,600,000 | €50,679,949 | +€19.1m | +60.4% |
| Issued capital | 100 | €31,600,000 | €50,679,949 | +€19.1m | +60.4% |
| Profit (loss) carried forward | 14 | -€1,054,748 | -€2,331,533 | -€1.3m | -121.1% |
| Amounts payable | 17/49 | €28,684,214 | €41,674,443 | +€13.0m | +45.3% |
| Amounts payable after more than one year | 17 | €23,925,917 | €31,439,924 | +€7.5m | +31.4% |
| Financial debts | 170/4 | €23,925,917 | €31,439,924 | +€7.5m | +31.4% |
| Subordinated loans | 170 | €10,305,084 | €16,995,480 | +€6.7m | +64.9% |
| Credit institutions | 173 | €13,620,833 | €14,444,444 | +€823,611 | +6.0% |
| Amounts payable within one year | 42/48 | €4,427,312 | €10,039,376 | +€5.6m | +126.8% |
| Current portion of amounts payable after more than one year | 42 | €1,613,889 | €1,988,889 | +€375,000 | +23.2% |
| Financial debts | 43 | - | €1,000,000 | +€1.0m | |
| Credit institutions | 430/8 | - | €1,000,000 | +€1.0m | |
| Trade debts | 44 | €1,238,284 | €1,206,502 | -€31,781 | -2.6% |
| Suppliers | 440/4 | €1,238,284 | €1,206,502 | -€31,781 | -2.6% |
| Taxes, remuneration and social security | 45 | - | €63,850 | +€63,850 | |
| Taxes | 450/3 | - | €63,850 | +€63,850 | |
| Other amounts payable | 47/48 | €1,575,139 | €5,780,135 | +€4.2m | +267.0% |
| Accrued charges and deferred income | 492/3 | €330,985 | €195,143 | -€135,842 | -41.0% |
| Operating income | 70/76A | €5,087,792 | €5,706,936 | +€619,144 | +12.2% |
| Turnover | 70 | €5,087,792 | €0 | -€5.1m | -100.0% |
| Other operating income | 74 | - | €5,706,936 | +€5.7m | |
| Operating charges | 60/66A | €4,511,629 | €5,339,369 | +€827,740 | +18.3% |
| Services and other goods | 61 | €4,491,433 | €5,294,800 | +€803,367 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,969 | €41,397 | +€25,428 | +159.2% |
| Other operating charges | 640/8 | €4,228 | €3,173 | -€1,055 | -25.0% |
| Operating profit (loss) | 9901 | €576,163 | €367,567 | -€208,597 | -36.2% |
| Financial income | 75/76B | €56,730 | €44,852 | -€11,877 | -20.9% |
| Recurring financial income | 75 | €56,730 | €44,852 | -€11,877 | -20.9% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €56,730 | €44,852 | -€11,877 | -20.9% |
| Financial charges | 65/66B | €914,175 | €1,689,203 | +€775,029 | +84.8% |
| Recurring financial charges | 65 | €914,175 | €1,689,203 | +€775,029 | +84.8% |
| Debt charges | 650 | €908,178 | €1,686,728 | +€778,550 | +85.7% |
| Other financial charges | 652/9 | €5,997 | €2,476 | -€3,522 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€281,282 | -€1,276,785 | -€995,503 | -353.9% |
| Profit (loss) for the period | 9904 | -€281,282 | -€1,276,785 | -€995,503 | -353.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€281,282 | -€1,276,785 | -€995,503 | -353.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.