Yuman Capital: what changed
What changed
Yuman Capital
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€23,499
2024 · €79,734-€103,233
Equity
€393,776
2024 · €417,275-€23,499
Cash
€107
2024 · €6,656-€6,549
Balance sheet total
€674,260
2024 · €506,275+€167,985
Largest movements
Assets
- Receivables within one year +€206,220
up €206,220 (+72.1%), from €286,177 to €492,397
of which Trade receivables: +€122,912
- Current investments -€38,479
down €38,479 (-98.8%), from €38,955 to €475
- Deferred charges and accrued income +€8,700
up €8,700 (+56.6%), from €15,362 to €24,062
- Tangible fixed assets -€6,907
down €6,907 (-34.3%), from €20,125 to €13,218
Equity and liabilities
- Short-term financial debts +€200,000
new in 2025: €200,000
- Reserves -€23,499
down €23,499 (-5.8%), from €407,275 to €383,776
- Tax, wage and social debts -€15,229
down €15,229 (-20.2%), from €75,286 to €60,057
Income statement
- Gross operating margin -€135,352
down €135,352, from €119,551 to -€15,801
- Taxes -€32,638
down €32,638 (-74.9%), from €43,550 to €10,912
- Financial charges +€5,004
up €5,004 (+49.3%), from €10,144 to €15,148
- Financial income +€3,648
up €3,648 (+13.3%), from €27,333 to €30,981
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€79,734
Gross operating margin
-€135,352
Depreciation
+€30
Other operating charges
+€808
Financial income
+€3,648
Financial charges
-€5,004
Taxes
+€32,638
Result 2025
-€23,499
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€236,853
Investment
+€30,304
Financing
+€200,000
Cash 2024
€6,656
From operations (derived)
-€236,853
Net result for the year
-€23,499
Depreciation
+€10,082
Receivables within one year
-€206,220
Deferred charges and accrued income
-€8,700
Trade debts
+€6,713
Tax, wage and social debts
-€15,229
Investment (derived)
+€30,304
Investment in fixed assets (net)
-€8,175
Current investments
+€38,479
Financing
+€200,000
Short-term financial debts
+€200,000
Cash 2025
€107
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,275 | €674,260 | +€167,985 | +33.2% |
| Fixed assets | 21/28 | €20,125 | €18,218 | -€1,907 | -9.5% |
| Intangible fixed assets | 21 | - | €5,000 | +€5,000 | |
| Tangible fixed assets | 22/27 | €20,125 | €13,218 | -€6,907 | -34.3% |
| Plant, machinery and equipment | 23 | €10,505 | €7,950 | -€2,554 | -24.3% |
| Furniture and vehicles | 24 | €3,328 | €1,947 | -€1,380 | -41.5% |
| Other tangible fixed assets | 26 | €6,293 | €3,321 | -€2,973 | -47.2% |
| Current assets | 29/58 | €486,150 | €656,042 | +€169,892 | +34.9% |
| Amounts receivable after more than one year | 29 | €139,000 | €139,000 | = | 0.0% |
| Other amounts receivable | 291 | €139,000 | €139,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €286,177 | €492,397 | +€206,220 | +72.1% |
| Trade receivables | 40 | €2,152 | €125,064 | +€122,912 | +5,712% |
| Other amounts receivable | 41 | €284,026 | €367,334 | +€83,308 | +29.3% |
| Current investments | 50/53 | €38,955 | €475 | -€38,479 | -98.8% |
| Cash at bank and in hand | 54/58 | €6,656 | €107 | -€6,549 | -98.4% |
| Deferred charges and accrued income | 490/1 | €15,362 | €24,062 | +€8,700 | +56.6% |
| Total equity and liabilities | 10/49 | €506,275 | €674,260 | +€167,985 | +33.2% |
| Equity | 10/15 | €417,275 | €393,776 | -€23,499 | -5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €407,275 | €383,776 | -€23,499 | -5.8% |
| Distributable reserves | 133 | €407,275 | €383,776 | -€23,499 | -5.8% |
| Amounts payable | 17/49 | €89,000 | €280,484 | +€191,484 | +215% |
| Amounts payable within one year | 42/48 | €89,000 | €280,484 | +€191,484 | +215% |
| Financial debts | 43 | - | €200,000 | +€200,000 | |
| Credit institutions | 430/8 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €13,714 | €20,427 | +€6,713 | +48.9% |
| Suppliers | 440/4 | €13,714 | €20,427 | +€6,713 | +48.9% |
| Taxes, remuneration and social security | 45 | €75,286 | €60,057 | -€15,229 | -20.2% |
| Taxes | 450/3 | €75,286 | €60,057 | -€15,229 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,112 | €10,082 | -€30 | -0.3% |
| Other operating charges | 640/8 | €3,344 | €2,536 | -€808 | -24.2% |
| Gross operating margin | 9900 | €119,551 | -€15,801 | -€135,352 | |
| Operating profit (loss) | 9901 | €106,095 | -€28,419 | -€134,515 | |
| Financial income | 75/76B | €27,333 | €30,981 | +€3,648 | +13.3% |
| Recurring financial income | 75 | €27,333 | €30,981 | +€3,648 | +13.3% |
| Financial charges | 65/66B | €10,144 | €15,148 | +€5,004 | +49.3% |
| Recurring financial charges | 65 | €10,144 | €15,148 | +€5,004 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €123,284 | -€12,587 | -€135,871 | |
| Income taxes | 67/77 | €43,550 | €10,912 | -€32,638 | -74.9% |
| Profit (loss) for the period | 9904 | €79,734 | -€23,499 | -€103,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,734 | -€23,499 | -€103,233 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.