YUMÁO: what changed
YUMÁO
Largest movements
- Tangible fixed assets -€38,337
down €38,337 (-24.1%), from €158,836 to €120,499
of which Furniture and vehicles: -€34,727
- Receivables within one year -€16,332
down €16,332 (-90.0%), from €18,150 to €1,818
of which Trade receivables: -€18,150
- Cash -€8,160
down €8,160 (-55.2%), from €14,787 to €6,627
mainly Debts after one year (-€48,306) and Net result for the year (-€10,296)
- Debts after one year -€48,306
down €48,306 (-33.7%), from €143,146 to €94,840
- Reserves -€10,296
down €10,296 (-9.7%), from €105,859 to €95,563
- Trade debts -€5,789
down €5,789 (-48.2%), from €12,020 to €6,231
- Tax, wage and social debts -€5,116
down €5,116 (-49.9%), from €10,252 to €5,136
- Other debts +€5,028
up €5,028 (+36.3%), from €13,840 to €18,868
- Gross operating margin -€18,422
down €18,422 (-31.9%), from €57,824 to €39,402
- Taxes -€2,049
down €2,049 (-75.0%), from €2,731 to €682
- Financial charges -€878
down €878 (-9.3%), from €9,448 to €8,570
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,773 | €273,944 | -€62,829 | -18.7% |
| Fixed assets | 21/28 | €303,836 | €265,499 | -€38,337 | -12.6% |
| Tangible fixed assets | 22/27 | €158,836 | €120,499 | -€38,337 | -24.1% |
| Plant, machinery and equipment | 23 | €2,042 | €1,194 | -€848 | -41.5% |
| Furniture and vehicles | 24 | €136,117 | €101,391 | -€34,727 | -25.5% |
| Other tangible fixed assets | 26 | €20,677 | €17,914 | -€2,763 | -13.4% |
| Financial fixed assets | 28 | €145,000 | €145,000 | = | 0.0% |
| Current assets | 29/58 | €32,937 | €8,445 | -€24,492 | -74.4% |
| Amounts receivable within one year | 40/41 | €18,150 | €1,818 | -€16,332 | -90.0% |
| Trade receivables | 40 | €18,150 | €0 | -€18,150 | -100% |
| Other amounts receivable | 41 | €0 | €1,818 | +€1,818 | |
| Cash at bank and in hand | 54/58 | €14,787 | €6,627 | -€8,160 | -55.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €336,773 | €273,944 | -€62,829 | -18.7% |
| Equity | 10/15 | €110,859 | €100,563 | -€10,296 | -9.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €105,859 | €95,563 | -€10,296 | -9.7% |
| Distributable reserves | 133 | €105,859 | €95,563 | -€10,296 | -9.7% |
| Amounts payable | 17/49 | €225,915 | €173,381 | -€52,533 | -23.3% |
| Amounts payable after more than one year | 17 | €143,146 | €94,840 | -€48,306 | -33.7% |
| Financial debts | 170/4 | €143,146 | €94,840 | -€48,306 | -33.7% |
| Amounts payable within one year | 42/48 | €82,769 | €78,542 | -€4,227 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €46,657 | €48,306 | +€1,649 | +3.5% |
| Trade debts | 44 | €12,020 | €6,231 | -€5,789 | -48.2% |
| Suppliers | 440/4 | €12,020 | €6,231 | -€5,789 | -48.2% |
| Taxes, remuneration and social security | 45 | €10,252 | €5,136 | -€5,116 | -49.9% |
| Taxes | 450/3 | €10,252 | €5,136 | -€5,116 | -49.9% |
| Other amounts payable | 47/48 | €13,840 | €18,868 | +€5,028 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,655 | €38,337 | -€317 | -0.8% |
| Other operating charges | 640/8 | €2,255 | €2,108 | -€147 | -6.5% |
| Gross operating margin | 9900 | €57,824 | €39,402 | -€18,422 | -31.9% |
| Operating profit (loss) | 9901 | €16,914 | -€1,043 | -€17,958 | |
| Financial charges | 65/66B | €9,448 | €8,570 | -€878 | -9.3% |
| Recurring financial charges | 65 | €9,448 | €8,570 | -€878 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €7,466 | -€9,613 | -€17,080 | |
| Income taxes | 67/77 | €2,731 | €682 | -€2,049 | -75.0% |
| Profit (loss) for the period | 9904 | €4,735 | -€10,296 | -€15,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,735 | -€10,296 | -€15,031 |
Next steps
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 4 November 2026 via checked.be.