YUMEMI: 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.
YUMEMI
Largest movements
- Tangible fixed assets +€55,388
up €55,388 (+22.0%), from €252,177 to €307,565
of which Other tangible fixed assets: +€48,638
- Receivables within one year -€7,377
down €7,377 (-22.7%), from €32,432 to €25,055
of which Trade receivables: -€6,939
- Current portion of long-term debt +€43,214
up €43,214 (+371%), from €11,658 to €54,872
- Short-term financial debts +€18,824
new in 2025: €18,824
- Debts after one year -€18,000
down €18,000 (-4.4%), from €411,250 to €393,250
- Trade debts -€8,537
down €8,537 (-41.2%), from €20,705 to €12,168
- Profit (loss) carried forward +€3,908
up €3,908 (+2.8%), from -€138,276 to -€134,368
- Gross operating margin +€19,213
up €19,213 (+123%), from €15,612 to €34,825
- Depreciation +€4,440
up €4,440 (+20.0%), from €22,195 to €26,635
- Write-downs -€1,361
down €1,361 (-100%), from €1,361 to €0
- Other operating charges +€1,262
up €1,262 (+92.8%), from €1,360 to €2,622
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 | €327,310 | €369,833 | +€42,523 | +13.0% |
| Fixed assets | 21/28 | €252,177 | €307,565 | +€55,388 | +22.0% |
| Tangible fixed assets | 22/27 | €252,177 | €307,565 | +€55,388 | +22.0% |
| Plant, machinery and equipment | 23 | - | €6,064 | +€6,064 | |
| Furniture and vehicles | 24 | €2,203 | €2,889 | +€686 | +31.1% |
| Other tangible fixed assets | 26 | €249,974 | €298,612 | +€48,638 | +19.5% |
| Current assets | 29/58 | €75,133 | €62,268 | -€12,865 | -17.1% |
| Stocks and contracts in progress | 3 | €36,712 | €37,213 | +€501 | +1.4% |
| Stocks | 30/36 | €36,712 | €37,213 | +€501 | +1.4% |
| Amounts receivable within one year | 40/41 | €32,432 | €25,055 | -€7,377 | -22.7% |
| Trade receivables | 40 | €23,793 | €16,854 | -€6,939 | -29.2% |
| Other amounts receivable | 41 | €8,639 | €8,201 | -€438 | -5.1% |
| Cash at bank and in hand | 54/58 | €3,689 | €0 | -€3,689 | -100% |
| Deferred charges and accrued income | 490/1 | €2,300 | €0 | -€2,300 | -100% |
| Total equity and liabilities | 10/49 | €327,310 | €369,833 | +€42,523 | +13.0% |
| Equity | 10/15 | -€117,825 | -€113,917 | +€3,908 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €1,859 | €1,859 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€138,276 | -€134,368 | +€3,908 | +2.8% |
| Amounts payable | 17/49 | €445,135 | €483,750 | +€38,615 | +8.7% |
| Amounts payable after more than one year | 17 | €411,250 | €393,250 | -€18,000 | -4.4% |
| Financial debts | 170/4 | €411,250 | €393,250 | -€18,000 | -4.4% |
| Amounts payable within one year | 42/48 | €33,885 | €90,500 | +€56,615 | +167% |
| Current portion of amounts payable after more than one year | 42 | €11,658 | €54,872 | +€43,214 | +371% |
| Financial debts | 43 | - | €18,824 | +€18,824 | |
| Credit institutions | 430/8 | - | €18,824 | +€18,824 | |
| Trade debts | 44 | €20,705 | €12,168 | -€8,537 | -41.2% |
| Suppliers | 440/4 | €20,705 | €12,168 | -€8,537 | -41.2% |
| Advances received on contracts in progress | 46 | €910 | €4,034 | +€3,124 | +343% |
| Taxes, remuneration and social security | 45 | €611 | €602 | -€9 | -1.5% |
| Taxes | 450/3 | €611 | €602 | -€9 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,195 | €26,635 | +€4,440 | +20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,361 | €0 | -€1,361 | -100% |
| Other operating charges | 640/8 | €1,360 | €2,622 | +€1,262 | +92.8% |
| Non-recurring operating charges | 66A | €58 | €1,312 | +€1,254 | +2,143% |
| Gross operating margin | 9900 | €15,612 | €34,825 | +€19,213 | +123% |
| Operating profit (loss) | 9901 | -€9,363 | €4,256 | +€13,619 | |
| Profit (loss) for the period before taxes | 9903 | -€9,363 | €4,256 | +€13,619 | |
| Income taxes | 67/77 | €611 | €348 | -€263 | -43.0% |
| Profit (loss) for the period | 9904 | -€9,974 | €3,908 | +€13,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,974 | €3,908 | +€13,882 |
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 25 October 2026 via checked.be.