YUME PROJECTS: 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.
YUME PROJECTS
Largest movements
- Cash +€17,217
up €17,217 (+194.4%), from €8,855 to €26,071
mainly Net result for the year (+€23,677) and Depreciation (+€14,621)
- Tangible fixed assets -€14,621
down €14,621 (-4.3%), from €340,439 to €325,817
of which Land and buildings: -€7,950
- Stocks and contracts +€10,100
up €10,100 (+55.0%), from €18,365 to €28,465
- Reserves +€15,339
new in 2025: €15,339
- Debts after one year -€13,735
down €13,735 (-4.2%), from €329,027 to €315,292
of which Financial debts: -€14,064
- Profit (loss) carried forward +€8,337
no longer reported in 2025 (was -€8,337)
- Gross operating margin +€16,644
up €16,644 (+43.1%), from €38,635 to €55,279
- Financial charges -€9,027
down €9,027 (-45.0%), from €20,068 to €11,041
of which Financial charges: -€5,277
- Depreciation -€7,494
down €7,494 (-33.9%), from €22,116 to €14,621
- Taxes +€2,793
up €2,793 (+934.3%), from €299 to €3,092
- Other operating charges -€1,695
down €1,695 (-36.9%), from €4,588 to €2,894
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 | €374,200 | €385,875 | +€11,675 | +3.1% |
| Fixed assets | 21/28 | €340,939 | €326,317 | -€14,621 | -4.3% |
| Tangible fixed assets | 22/27 | €340,439 | €325,817 | -€14,621 | -4.3% |
| Land and buildings | 22 | €310,793 | €302,843 | -€7,950 | -2.6% |
| Plant, machinery and equipment | 23 | €11,798 | €10,424 | -€1,375 | -11.7% |
| Furniture and vehicles | 24 | €17,847 | €12,550 | -€5,297 | -29.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €33,261 | €59,558 | +€26,296 | +79.1% |
| Stocks and contracts in progress | 3 | €18,365 | €28,465 | +€10,100 | +55.0% |
| Stocks | 30/36 | €18,365 | €28,465 | +€10,100 | +55.0% |
| Amounts receivable within one year | 40/41 | €6,042 | €3,698 | -€2,344 | -38.8% |
| Trade receivables | 40 | €5,854 | €3,638 | -€2,215 | -37.8% |
| Other amounts receivable | 41 | €188 | €59 | -€129 | -68.5% |
| Cash at bank and in hand | 54/58 | €8,855 | €26,071 | +€17,217 | +194.4% |
| Deferred charges and accrued income | 490/1 | - | €1,323 | +€1,323 | |
| Total equity and liabilities | 10/49 | €374,200 | €385,875 | +€11,675 | +3.1% |
| Equity | 10/15 | €21,663 | €45,339 | +€23,677 | +109.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €15,339 | +€15,339 | |
| Distributable reserves | 133 | - | €15,339 | +€15,339 | |
| Profit (loss) carried forward | 14 | -€8,337 | - | +€8,337 | |
| Amounts payable | 17/49 | €352,537 | €340,535 | -€12,002 | -3.4% |
| Amounts payable after more than one year | 17 | €329,027 | €315,292 | -€13,735 | -4.2% |
| Financial debts | 170/4 | €228,357 | €214,293 | -€14,064 | -6.2% |
| Other amounts payable | 178/9 | €100,671 | €100,999 | +€328 | +0.3% |
| Amounts payable within one year | 42/48 | €23,510 | €24,411 | +€901 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €14,583 | €15,209 | +€626 | +4.3% |
| Trade debts | 44 | €3,234 | €1,016 | -€2,218 | -68.6% |
| Suppliers | 440/4 | €3,234 | €1,016 | -€2,218 | -68.6% |
| Taxes, remuneration and social security | 45 | €5,692 | €8,186 | +€2,493 | +43.8% |
| Taxes | 450/3 | €5,692 | €8,186 | +€2,493 | +43.8% |
| Accrued charges and deferred income | 492/3 | - | €832 | +€832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,116 | €14,621 | -€7,494 | -33.9% |
| Other operating charges | 640/8 | €4,588 | €2,894 | -€1,695 | -36.9% |
| Gross operating margin | 9900 | €38,635 | €55,279 | +€16,644 | +43.1% |
| Operating profit (loss) | 9901 | €11,931 | €37,764 | +€25,833 | +216.5% |
| Financial income | 75/76B | €99 | €46 | -€53 | -53.8% |
| Recurring financial income | 75 | €99 | €46 | -€53 | -53.8% |
| Financial charges | 65/66B | €20,068 | €11,041 | -€9,027 | -45.0% |
| Recurring financial charges | 65 | €16,318 | €11,041 | -€5,277 | -32.3% |
| Non-recurring financial charges | 66B | €3,750 | - | -€3,750 | |
| Profit (loss) for the period before taxes | 9903 | -€8,038 | €26,769 | +€34,807 | |
| Income taxes | 67/77 | €299 | €3,092 | +€2,793 | +934.3% |
| Profit (loss) for the period | 9904 | -€8,337 | €23,677 | +€32,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,337 | €23,677 | +€32,014 |
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.