YUMAX: 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.
YUMAX
Largest movements
- Cash +€619,391
up €619,391 (+361.4%), from €171,402 to €790,793
mainly Other debts (+€601,119) and Depreciation (+€191,599)
- Stocks and contracts +€213,614
up €213,614 (+1008.2%), from €21,188 to €234,801
- Tangible fixed assets -€126,223
down €126,223 (-10.5%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€80,489
- Receivables within one year -€68,134
down €68,134 (-66.5%), from €102,500 to €34,365
of which Trade receivables: -€73,947
- Other debts +€601,119
up €601,119 (+91834.2%), from €655 to €601,774
- Reserves +€58,300
up €58,300 (+4.0%), from €1.5m to €1.5m
- Trade debts -€26,703
down €26,703 (-85.2%), from €31,359 to €4,657
- Depreciation +€54,007
up €54,007 (+39.3%), from €137,592 to €191,599
- Financial charges +€7,726
up €7,726 (+2096.5%), from €369 to €8,095
- Taxes -€4,672
down €4,672 (-15.5%), from €30,162 to €25,491
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.
Cash bridge derived
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 | €1,502,905 | €2,145,871 | +€642,966 | +42.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,207,816 | €1,081,593 | -€126,223 | -10.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,207,816 | €1,081,593 | -€126,223 | -10.5% |
| Land and buildings | 22 | €647,845 | €620,823 | -€27,022 | -4.2% |
| Plant, machinery and equipment | 23 | €519,193 | €438,704 | -€80,489 | -15.5% |
| Furniture and vehicles | 24 | €40,778 | €22,067 | -€18,711 | -45.9% |
| Current assets | 29/58 | €295,089 | €1,064,278 | +€769,189 | +260.7% |
| Stocks and contracts in progress | 3 | €21,188 | €234,801 | +€213,614 | +1008.2% |
| Stocks | 30/36 | €21,188 | €234,801 | +€213,614 | +1008.2% |
| Amounts receivable within one year | 40/41 | €102,500 | €34,365 | -€68,134 | -66.5% |
| Trade receivables | 40 | €75,747 | €1,800 | -€73,947 | -97.6% |
| Other amounts receivable | 41 | €26,752 | €32,565 | +€5,813 | +21.7% |
| Cash at bank and in hand | 54/58 | €171,402 | €790,793 | +€619,391 | +361.4% |
| Deferred charges and accrued income | 490/1 | - | €4,319 | +€4,319 | |
| Total equity and liabilities | 10/49 | €1,502,905 | €2,145,871 | +€642,966 | +42.8% |
| Equity | 10/15 | €1,470,892 | €1,529,193 | +€58,302 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,452,120 | €1,510,420 | +€58,300 | +4.0% |
| Distributable reserves | 133 | €1,452,120 | €1,510,420 | +€58,300 | +4.0% |
| Profit (loss) carried forward | 14 | €172 | €173 | +€2 | +1.1% |
| Amounts payable | 17/49 | €32,014 | €616,678 | +€584,664 | +1826.3% |
| Amounts payable within one year | 42/48 | €32,014 | €616,678 | +€584,664 | +1826.3% |
| Trade debts | 44 | €31,359 | €4,657 | -€26,703 | -85.2% |
| Suppliers | 440/4 | €31,359 | €4,657 | -€26,703 | -85.2% |
| Taxes, remuneration and social security | 45 | - | €10,247 | +€10,247 | |
| Taxes | 450/3 | - | €10,247 | +€10,247 | |
| Other amounts payable | 47/48 | €655 | €601,774 | +€601,119 | +91834.2% |
| Remuneration, social security and pensions | 62 | - | €1,922 | +€1,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,592 | €191,599 | +€54,007 | +39.3% |
| Other operating charges | 640/8 | €986 | €672 | -€314 | -31.9% |
| Gross operating margin | 9900 | €286,172 | €285,936 | -€235 | -0.1% |
| Operating profit (loss) | 9901 | €147,594 | €91,743 | -€55,850 | -37.8% |
| Financial income | 75/76B | €159 | €144 | -€15 | -9.4% |
| Recurring financial income | 75 | €159 | €144 | -€15 | -9.4% |
| Financial charges | 65/66B | €369 | €8,095 | +€7,726 | +2096.5% |
| Recurring financial charges | 65 | €369 | €8,095 | +€7,726 | +2096.5% |
| Profit (loss) for the period before taxes | 9903 | €147,384 | €83,792 | -€63,592 | -43.1% |
| Income taxes | 67/77 | €30,162 | €25,491 | -€4,672 | -15.5% |
| Profit (loss) for the period | 9904 | €117,222 | €58,302 | -€58,920 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,222 | €58,302 | -€58,920 | -50.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.