YUMA UNITED: 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.
YUMA UNITED
Largest movements
- Receivables within one year +€1.4m
up €1.4m (+394%), from €367,504 to €1.8m
of which Other amounts receivable: +€875,659
- Cash +€54,372
up €54,372 (+466%), from €11,666 to €66,038
mainly Advances received (+€801,035) and Net result for the year (+€496,745)
- Tangible fixed assets -€53,471
down €53,471 (-59.5%), from €89,918 to €36,446
of which Land and buildings: -€52,739
- Advances received +€801,035
new in 2024: €801,035
- Profit (loss) carried forward +€496,745
up €496,745 (+205%), from €242,255 to €739,000
- Tax, wage and social debts +€143,123
up €143,123 (+290%), from €49,371 to €192,494
of which Taxes: +€118,891
- Short-term financial debts +€20,000
new in 2024: €20,000
- Gross operating margin +€810,224
up €810,224 (+387%), from €209,469 to €1.0m
- Taxes +€197,239
up €197,239 (+4,540%), from €4,345 to €201,583
- Staff costs +€89,271
up €89,271 (+74.3%), from €120,154 to €209,424
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €486,072 | €1,933,875 | +€1.4m | +298% |
| Fixed assets | 21/28 | €90,718 | €37,246 | -€53,471 | -58.9% |
| Tangible fixed assets | 22/27 | €89,918 | €36,446 | -€53,471 | -59.5% |
| Land and buildings | 22 | €75,136 | €22,397 | -€52,739 | -70.2% |
| Plant, machinery and equipment | 23 | €4,128 | €235 | -€3,893 | -94.3% |
| Furniture and vehicles | 24 | €10,654 | €13,815 | +€3,161 | +29.7% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €395,355 | €1,896,628 | +€1.5m | +380% |
| Stocks and contracts in progress | 3 | €16,184 | €16,231 | +€47 | +0.3% |
| Stocks | 30/36 | €16,184 | €16,231 | +€47 | +0.3% |
| Amounts receivable within one year | 40/41 | €367,504 | €1,814,358 | +€1.4m | +394% |
| Trade receivables | 40 | €196,325 | €767,519 | +€571,195 | +291% |
| Other amounts receivable | 41 | €171,180 | €1,046,839 | +€875,659 | +512% |
| Cash at bank and in hand | 54/58 | €11,666 | €66,038 | +€54,372 | +466% |
| Total equity and liabilities | 10/49 | €486,072 | €1,933,875 | +€1.4m | +298% |
| Equity | 10/15 | €249,385 | €746,129 | +€496,745 | +199% |
| Contributions | 10/11 | €5,170 | €5,170 | = | 0.0% |
| Capital | 10 | €5,170 | €5,170 | = | 0.0% |
| Issued capital | 100 | €17,570 | €17,570 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,960 | €1,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Legal reserve | 130 | €1,960 | €1,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,255 | €739,000 | +€496,745 | +205% |
| Amounts payable | 17/49 | €236,688 | €1,187,745 | +€951,057 | +402% |
| Amounts payable within one year | 42/48 | €236,688 | €1,187,745 | +€951,057 | +402% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €184,733 | €172,456 | -€12,276 | -6.6% |
| Suppliers | 440/4 | €184,733 | €172,456 | -€12,276 | -6.6% |
| Advances received on contracts in progress | 46 | - | €801,035 | +€801,035 | |
| Taxes, remuneration and social security | 45 | €49,371 | €192,494 | +€143,123 | +290% |
| Taxes | 450/3 | €27,032 | €145,924 | +€118,891 | +440% |
| Remuneration and social security | 454/9 | €22,338 | €46,570 | +€24,232 | +108% |
| Other amounts payable | 47/48 | €2,584 | €1,760 | -€824 | -31.9% |
| Remuneration, social security and pensions | 62 | €120,154 | €209,424 | +€89,271 | +74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,963 | €62,916 | +€1,954 | +3.2% |
| Other operating charges | 640/8 | €8,294 | €1,751 | -€6,543 | -78.9% |
| Non-recurring operating charges | 66A | €123,116 | €42,289 | -€80,826 | -65.7% |
| Gross operating margin | 9900 | €209,469 | €1,019,693 | +€810,224 | +387% |
| Operating profit (loss) | 9901 | -€103,058 | €703,312 | +€806,369 | |
| Financial charges | 65/66B | €2,946 | €4,984 | +€2,038 | +69.2% |
| Recurring financial charges | 65 | €2,946 | €4,984 | +€2,038 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€106,003 | €698,328 | +€804,331 | |
| Income taxes | 67/77 | €4,345 | €201,583 | +€197,239 | +4,540% |
| Profit (loss) for the period | 9904 | -€110,348 | €496,745 | +€607,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110,348 | €496,745 | +€607,093 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.