YUMMIES LU: 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.
YUMMIES LU
Largest movements
- Receivables within one year -€51,798
down €51,798 (-53.4%), from €97,067 to €45,269
of which Other amounts receivable: -€51,673
- Cash -€29,752
down €29,752 (-50.6%), from €58,847 to €29,095
mainly Contributions, distributions and other (-€96,000) and Current investments (-€25,062)
- Current investments +€25,062
new in 2025: €25,062
- Intangible fixed assets -€3,000
down €3,000 (-22.2%), from €13,488 to €10,488
- Reserves -€50,849
down €50,849 (-29.9%), from €170,256 to €119,406
- Debts after one year -€9,925
down €9,925 (-59.5%), from €16,682 to €6,758
- Current portion of long-term debt +€5,314
up €5,314 (+54.9%), from €9,675 to €14,990
- Gross operating margin -€15,386
down €15,386 (-17.2%), from €89,202 to €73,817
- Taxes -€3,707
down €3,707 (-23.0%), from €16,119 to €12,412
- Depreciation +€1,010
up €1,010 (+7.9%), from €12,822 to €13,831
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 | €239,361 | €181,746 | -€57,615 | -24.1% |
| Fixed assets | 21/28 | €76,159 | €71,186 | -€4,972 | -6.5% |
| Intangible fixed assets | 21 | €13,488 | €10,488 | -€3,000 | -22.2% |
| Tangible fixed assets | 22/27 | €62,671 | €60,699 | -€1,972 | -3.1% |
| Plant, machinery and equipment | 23 | €55,933 | €54,843 | -€1,090 | -1.9% |
| Furniture and vehicles | 24 | €6,738 | €5,855 | -€882 | -13.1% |
| Current assets | 29/58 | €163,203 | €110,560 | -€52,643 | -32.3% |
| Stocks and contracts in progress | 3 | €5,037 | €7,260 | +€2,222 | +44.1% |
| Stocks | 30/36 | €5,037 | €7,260 | +€2,222 | +44.1% |
| Amounts receivable within one year | 40/41 | €97,067 | €45,269 | -€51,798 | -53.4% |
| Trade receivables | 40 | €125 | - | -€125 | |
| Other amounts receivable | 41 | €96,942 | €45,269 | -€51,673 | -53.3% |
| Current investments | 50/53 | - | €25,062 | +€25,062 | |
| Cash at bank and in hand | 54/58 | €58,847 | €29,095 | -€29,752 | -50.6% |
| Deferred charges and accrued income | 490/1 | €2,251 | €3,874 | +€1,623 | +72.1% |
| Total equity and liabilities | 10/49 | €239,361 | €181,746 | -€57,615 | -24.1% |
| Equity | 10/15 | €188,856 | €138,006 | -€50,849 | -26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,256 | €119,406 | -€50,849 | -29.9% |
| Distributable reserves | 133 | €170,256 | €119,406 | -€50,849 | -29.9% |
| Amounts payable | 17/49 | €50,506 | €43,740 | -€6,766 | -13.4% |
| Amounts payable after more than one year | 17 | €16,682 | €6,758 | -€9,925 | -59.5% |
| Financial debts | 170/4 | €16,682 | €6,758 | -€9,925 | -59.5% |
| Amounts payable within one year | 42/48 | €33,823 | €36,982 | +€3,159 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,675 | €14,990 | +€5,314 | +54.9% |
| Trade debts | 44 | €2,831 | €881 | -€1,950 | -68.9% |
| Suppliers | 440/4 | €2,831 | €881 | -€1,950 | -68.9% |
| Taxes, remuneration and social security | 45 | €21,316 | €21,111 | -€205 | -1.0% |
| Taxes | 450/3 | €8,916 | €7,971 | -€946 | -10.6% |
| Remuneration and social security | 454/9 | €12,400 | €13,141 | +€741 | +6.0% |
| Non-recurring operating income | 76A | €1,133 | - | -€1,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,822 | €13,831 | +€1,010 | +7.9% |
| Other operating charges | 640/8 | €1,346 | €1,428 | +€82 | +6.1% |
| Gross operating margin | 9900 | €89,202 | €73,817 | -€15,386 | -17.2% |
| Operating profit (loss) | 9901 | €75,035 | €58,558 | -€16,477 | -22.0% |
| Financial income | 75/76B | €28 | €83 | +€55 | +196.1% |
| Recurring financial income | 75 | €28 | €83 | +€55 | +196.1% |
| Financial charges | 65/66B | €1,615 | €1,078 | -€537 | -33.3% |
| Recurring financial charges | 65 | €1,615 | €1,078 | -€537 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €73,448 | €57,563 | -€15,885 | -21.6% |
| Income taxes | 67/77 | €16,119 | €12,412 | -€3,707 | -23.0% |
| Profit (loss) for the period | 9904 | €57,329 | €45,151 | -€12,178 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,329 | €45,151 | -€12,178 | -21.2% |
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 4 October 2026 via checked.be.