YUMATEC: 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.
YUMATEC
Largest movements
- Receivables after one year +€61,708
up €61,708 (+149%), from €41,292 to €103,000
- Receivables within one year -€57,252
down €57,252 (-75.2%), from €76,124 to €18,872
of which Other amounts receivable: -€51,750
- Tangible fixed assets -€41,179
down €41,179 (-8.9%), from €460,941 to €419,762
of which Land and buildings: -€21,578
- Cash +€13,561
up €13,561 (+724%), from €1,874 to €15,435
mainly Net result for the year (+€58,332) and Receivables within one year (+€57,252)
- Stocks and contracts +€11,633
up €11,633 (+19.4%), from €60,103 to €71,736
of which Contracts in progress: +€8,175
- Reserves +€55,000
up €55,000 (+62.2%), from €88,448 to €143,448
- Debts after one year -€44,952
down €44,952 (-16.4%), from €274,225 to €229,273
- Trade debts -€13,172
down €13,172 (-56.3%), from €23,411 to €10,239
- Advances received -€11,550
down €11,550 (-14.8%), from €78,050 to €66,500
- Current portion of long-term debt -€7,711
down €7,711 (-12.1%), from €63,971 to €56,260
- Gross operating margin +€74,017
up €74,017 (+106%), from €69,962 to €143,980
- Depreciation -€52,390
down €52,390 (-56.0%), from €93,570 to €41,179
- Taxes +€26,107
up €26,107 (+5,479%), from €476 to €26,583
- Financial charges +€4,493
up €4,493 (+69.4%), from €6,475 to €10,968
- Provisions -€1,942
down €1,942 (-74.1%), from €2,622 to €680
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €643,611 | €632,484 | -€11,127 | -1.7% |
| Fixed assets | 21/28 | €461,241 | €420,062 | -€41,179 | -8.9% |
| Tangible fixed assets | 22/27 | €460,941 | €419,762 | -€41,179 | -8.9% |
| Land and buildings | 22 | €360,912 | €339,334 | -€21,578 | -6.0% |
| Plant, machinery and equipment | 23 | €1,057 | €838 | -€219 | -20.7% |
| Furniture and vehicles | 24 | €13,575 | €6,920 | -€6,655 | -49.0% |
| Leasing and similar rights | 25 | €85,398 | €72,671 | -€12,727 | -14.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €182,369 | €212,421 | +€30,052 | +16.5% |
| Amounts receivable after more than one year | 29 | €41,292 | €103,000 | +€61,708 | +149% |
| Other amounts receivable | 291 | €41,292 | €103,000 | +€61,708 | +149% |
| Stocks and contracts in progress | 3 | €60,103 | €71,736 | +€11,633 | +19.4% |
| Stocks | 30/36 | €38,678 | €42,136 | +€3,458 | +8.9% |
| Contracts in progress | 37 | €21,425 | €29,600 | +€8,175 | +38.2% |
| Amounts receivable within one year | 40/41 | €76,124 | €18,872 | -€57,252 | -75.2% |
| Trade receivables | 40 | €18,399 | €12,897 | -€5,502 | -29.9% |
| Other amounts receivable | 41 | €57,725 | €5,974 | -€51,750 | -89.7% |
| Cash at bank and in hand | 54/58 | €1,874 | €15,435 | +€13,561 | +724% |
| Deferred charges and accrued income | 490/1 | €2,976 | €3,378 | +€402 | +13.5% |
| Total equity and liabilities | 10/49 | €643,611 | €632,484 | -€11,127 | -1.7% |
| Equity | 10/15 | €196,476 | €254,808 | +€58,332 | +29.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €88,448 | €143,448 | +€55,000 | +62.2% |
| Distributable reserves | 133 | €88,448 | €143,448 | +€55,000 | +62.2% |
| Profit (loss) carried forward | 14 | €33,029 | €36,360 | +€3,332 | +10.1% |
| Provisions and deferred taxes | 16 | €6,720 | €7,400 | +€680 | +10.1% |
| Provisions for liabilities and charges | 160/5 | €6,720 | €7,400 | +€680 | +10.1% |
| Major repairs and maintenance | 162 | €6,720 | €7,400 | +€680 | +10.1% |
| Amounts payable | 17/49 | €440,415 | €370,276 | -€70,139 | -15.9% |
| Amounts payable after more than one year | 17 | €274,225 | €229,273 | -€44,952 | -16.4% |
| Financial debts | 170/4 | €274,225 | €229,273 | -€44,952 | -16.4% |
| Amounts payable within one year | 42/48 | €166,190 | €141,002 | -€25,187 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €63,971 | €56,260 | -€7,711 | -12.1% |
| Trade debts | 44 | €23,411 | €10,239 | -€13,172 | -56.3% |
| Suppliers | 440/4 | €23,411 | €10,239 | -€13,172 | -56.3% |
| Advances received on contracts in progress | 46 | €78,050 | €66,500 | -€11,550 | -14.8% |
| Taxes, remuneration and social security | 45 | €758 | €1,032 | +€274 | +36.2% |
| Taxes | 450/3 | €758 | €1,032 | +€274 | +36.2% |
| Other amounts payable | 47/48 | - | €6,971 | +€6,971 | |
| Non-recurring operating income | 76A | - | €1,342 | +€1,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,570 | €41,179 | -€52,390 | -56.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,040 | - | +€1,040 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,622 | €680 | -€1,942 | -74.1% |
| Other operating charges | 640/8 | €7,537 | €9,401 | +€1,864 | +24.7% |
| Gross operating margin | 9900 | €69,962 | €143,980 | +€74,017 | +106% |
| Operating profit (loss) | 9901 | -€32,727 | €92,719 | +€125,446 | |
| Financial income | 75/76B | €1,689 | €3,164 | +€1,475 | +87.3% |
| Recurring financial income | 75 | €1,689 | €3,164 | +€1,475 | +87.3% |
| Financial charges | 65/66B | €6,475 | €10,968 | +€4,493 | +69.4% |
| Recurring financial charges | 65 | €6,475 | €10,968 | +€4,493 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,513 | €84,915 | +€122,428 | |
| Income taxes | 67/77 | €476 | €26,583 | +€26,107 | +5,479% |
| Profit (loss) for the period | 9904 | -€37,989 | €58,332 | +€96,321 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,989 | €58,332 | +€96,321 |
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 14 October 2026 via checked.be.