YUMBEL: what changed
Two fiscal 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.
YUMBEL
Largest movements
- Cash -€16,403
down €16,403 (-74.3%), from €22,067 to €5,664
mainly Advances received (-€14,109) and Current portion of long-term debt (-€6,250)
- Receivables within one year -€10,905
down €10,905 (-10.7%), from €101,465 to €90,560
of which Trade receivables: -€18,836
- Tangible fixed assets -€2,581
down €2,581 (-59.1%), from €4,370 to €1,789
of which Plant, machinery and equipment: -€1,802
- Advances received -€14,109
down €14,109 (-18.7%), from €75,483 to €61,374
- Current portion of long-term debt -€6,250
down €6,250 (-75.0%), from €8,333 to €2,083
- Tax, wage and social debts -€3,133
down €3,133 (-31.8%), from €9,842 to €6,709
of which Taxes: -€3,921
- Debts after one year -€2,083
no longer reported in 2025 (was €2,083)
- Other debts -€1,871
down €1,871 (-17.0%), from €11,037 to €9,166
- Gross operating margin -€30,150
down €30,150 (-57.4%), from €52,523 to €22,372
- Staff costs +€5,184
up €5,184 (+37.5%), from €13,824 to €19,008
- Other operating charges -€1,436
down €1,436 (-58.7%), from €2,447 to €1,012
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 | €131,903 | €102,014 | -€29,889 | -22.7% |
| Fixed assets | 21/28 | €4,370 | €1,789 | -€2,581 | -59.1% |
| Tangible fixed assets | 22/27 | €4,370 | €1,789 | -€2,581 | -59.1% |
| Plant, machinery and equipment | 23 | €3,515 | €1,713 | -€1,802 | -51.3% |
| Furniture and vehicles | 24 | €855 | €76 | -€779 | -91.1% |
| Current assets | 29/58 | €127,533 | €100,225 | -€27,308 | -21.4% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,465 | €90,560 | -€10,905 | -10.7% |
| Trade receivables | 40 | €98,959 | €80,123 | -€18,836 | -19.0% |
| Other amounts receivable | 41 | €2,507 | €10,437 | +€7,930 | +316.3% |
| Cash at bank and in hand | 54/58 | €22,067 | €5,664 | -€16,403 | -74.3% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €131,903 | €102,014 | -€29,889 | -22.7% |
| Equity | 10/15 | -€8,546 | -€10,344 | -€1,798 | -21.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,546 | -€80,344 | -€1,798 | -2.3% |
| Amounts payable | 17/49 | €140,449 | €112,357 | -€28,091 | -20.0% |
| Amounts payable after more than one year | 17 | €2,083 | - | -€2,083 | |
| Financial debts | 170/4 | €2,083 | - | -€2,083 | |
| Amounts payable within one year | 42/48 | €138,365 | €112,357 | -€26,008 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €2,083 | -€6,250 | -75.0% |
| Trade debts | 44 | €33,670 | €33,025 | -€645 | -1.9% |
| Suppliers | 440/4 | €33,670 | €33,025 | -€645 | -1.9% |
| Advances received on contracts in progress | 46 | €75,483 | €61,374 | -€14,109 | -18.7% |
| Taxes, remuneration and social security | 45 | €9,842 | €6,709 | -€3,133 | -31.8% |
| Taxes | 450/3 | €8,921 | €5,000 | -€3,921 | -44.0% |
| Remuneration and social security | 454/9 | €921 | €1,709 | +€788 | +85.5% |
| Other amounts payable | 47/48 | €11,037 | €9,166 | -€1,871 | -17.0% |
| Remuneration, social security and pensions | 62 | €13,824 | €19,008 | +€5,184 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,560 | €2,581 | +€21 | +0.8% |
| Other operating charges | 640/8 | €2,447 | €1,012 | -€1,436 | -58.7% |
| Gross operating margin | 9900 | €52,523 | €22,372 | -€30,150 | -57.4% |
| Operating profit (loss) | 9901 | €33,692 | -€228 | -€33,920 | |
| Financial income | 75/76B | €15 | €112 | +€97 | +649.3% |
| Recurring financial income | 75 | €15 | €112 | +€97 | +649.3% |
| Financial charges | 65/66B | €1,698 | €1,682 | -€16 | -1.0% |
| Recurring financial charges | 65 | €1,698 | €1,682 | -€16 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €32,008 | -€1,798 | -€33,806 | |
| Profit (loss) for the period | 9904 | €32,008 | -€1,798 | -€33,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,008 | -€1,798 | -€33,806 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.