YUMBO: 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.
YUMBO
Largest movements
- Receivables within one year +€16,880
up €16,880 (+4.6%), from €368,573 to €385,453
of which Other amounts receivable: +€17,029
- Cash -€13,509
down €13,509 (-34.4%), from €39,279 to €25,770
mainly Debts after one year (-€41,139) and Receivables within one year (-€16,880)
- Tangible fixed assets -€7,183
down €7,183 (-10.5%), from €68,469 to €61,286
of which Furniture and vehicles: -€7,068
- Debts after one year -€41,139
down €41,139 (-65.3%), from €62,982 to €21,844
- Other debts +€30,071
up €30,071 (+19.6%), from €153,765 to €183,837
- Current portion of long-term debt +€10,425
up €10,425 (+31.4%), from €33,174 to €43,599
- Gross operating margin +€30,879
up €30,879 (+6.6%), from €464,642 to €495,521
- Staff costs +€19,476
up €19,476 (+4.6%), from €422,979 to €442,455
- Other operating charges +€7,641
up €7,641 (+96.6%), from €7,910 to €15,551
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 | €493,419 | €495,405 | +€1,986 | +0.4% |
| Fixed assets | 21/28 | €68,469 | €61,286 | -€7,183 | -10.5% |
| Tangible fixed assets | 22/27 | €68,469 | €61,286 | -€7,183 | -10.5% |
| Land and buildings | 22 | €31,500 | €26,250 | -€5,250 | -16.7% |
| Plant, machinery and equipment | 23 | €18,991 | €24,126 | +€5,135 | +27.0% |
| Furniture and vehicles | 24 | €17,978 | €10,910 | -€7,068 | -39.3% |
| Current assets | 29/58 | €424,951 | €434,119 | +€9,168 | +2.2% |
| Stocks and contracts in progress | 3 | €14,740 | €16,525 | +€1,785 | +12.1% |
| Stocks | 30/36 | €14,740 | €16,525 | +€1,785 | +12.1% |
| Amounts receivable within one year | 40/41 | €368,573 | €385,453 | +€16,880 | +4.6% |
| Trade receivables | 40 | €149 | - | -€149 | |
| Other amounts receivable | 41 | €368,424 | €385,453 | +€17,029 | +4.6% |
| Cash at bank and in hand | 54/58 | €39,279 | €25,770 | -€13,509 | -34.4% |
| Deferred charges and accrued income | 490/1 | €2,358 | €6,371 | +€4,012 | +170.1% |
| Total equity and liabilities | 10/49 | €493,419 | €495,405 | +€1,986 | +0.4% |
| Equity | 10/15 | €117,391 | €120,257 | +€2,866 | +2.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,191 | €52,057 | +€2,866 | +5.8% |
| Amounts payable | 17/49 | €376,028 | €375,148 | -€881 | -0.2% |
| Amounts payable after more than one year | 17 | €62,982 | €21,844 | -€41,139 | -65.3% |
| Financial debts | 170/4 | €62,982 | €21,844 | -€41,139 | -65.3% |
| Amounts payable within one year | 42/48 | €312,600 | €352,858 | +€40,258 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €33,174 | €43,599 | +€10,425 | +31.4% |
| Trade debts | 44 | €88,315 | €88,332 | +€18 | 0.0% |
| Suppliers | 440/4 | €88,315 | €88,332 | +€18 | 0.0% |
| Taxes, remuneration and social security | 45 | €37,346 | €37,090 | -€256 | -0.7% |
| Taxes | 450/3 | €12,719 | €13,972 | +€1,253 | +9.9% |
| Remuneration and social security | 454/9 | €24,627 | €23,118 | -€1,509 | -6.1% |
| Other amounts payable | 47/48 | €153,765 | €183,837 | +€30,071 | +19.6% |
| Accrued charges and deferred income | 492/3 | €447 | €447 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €422,979 | €442,455 | +€19,476 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,986 | €17,103 | -€882 | -4.9% |
| Other operating charges | 640/8 | €7,910 | €15,551 | +€7,641 | +96.6% |
| Gross operating margin | 9900 | €464,642 | €495,521 | +€30,879 | +6.6% |
| Operating profit (loss) | 9901 | €15,767 | €20,411 | +€4,645 | +29.5% |
| Financial income | 75/76B | €106 | - | -€106 | |
| Recurring financial income | 75 | €106 | - | -€106 | |
| Financial charges | 65/66B | €17,318 | €17,545 | +€227 | +1.3% |
| Recurring financial charges | 65 | €17,318 | €17,545 | +€227 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,445 | €2,866 | +€4,311 | |
| Income taxes | 67/77 | -€2,389 | - | +€2,389 | |
| Profit (loss) for the period | 9904 | €944 | €2,866 | +€1,922 | +203.6% |
| Profit (loss) for the period to be appropriated | 9905 | €944 | €2,866 | +€1,922 | +203.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.