YUMMY ICE & SORBETS: 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.
YUMMY ICE & SORBETS
Largest movements
- Receivables within one year +€24,820
up €24,820 (+173%), from €14,377 to €39,197
of which Trade receivables: +€20,852
- Cash -€12,974
down €12,974 (-49.9%), from €26,016 to €13,042
mainly Net result for the year (-€27,747) and Receivables within one year (-€24,820)
- Stocks and contracts -€10,707
down €10,707 (-14.9%), from €72,081 to €61,374
- Profit (loss) carried forward -€27,747
down €27,747 (-7.7%), from -€359,854 to -€387,601
- Debts after one year +€25,000
new in 2025: €25,000
- Trade debts +€3,822
up €3,822 (+370%), from €1,032 to €4,854
- Gross operating margin -€36,008
down €36,008, from €9,926 to -€26,081
- Financial charges -€446
down €446 (-31.1%), from €1,432 to €986
- Depreciation -€400
no longer reported in 2025 (was €400)
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 | €112,724 | €113,998 | +€1,274 | +1.1% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €112,474 | €113,748 | +€1,274 | +1.1% |
| Stocks and contracts in progress | 3 | €72,081 | €61,374 | -€10,707 | -14.9% |
| Stocks | 30/36 | €72,081 | €61,374 | -€10,707 | -14.9% |
| Amounts receivable within one year | 40/41 | €14,377 | €39,197 | +€24,820 | +173% |
| Trade receivables | 40 | €11,871 | €32,723 | +€20,852 | +176% |
| Other amounts receivable | 41 | €2,506 | €6,473 | +€3,968 | +158% |
| Cash at bank and in hand | 54/58 | €26,016 | €13,042 | -€12,974 | -49.9% |
| Deferred charges and accrued income | 490/1 | - | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €112,724 | €113,998 | +€1,274 | +1.1% |
| Equity | 10/15 | €111,691 | €83,944 | -€27,747 | -24.8% |
| Contributions | 10/11 | €422,240 | €422,240 | = | 0.0% |
| Capital | 10 | €354,382 | €354,382 | = | 0.0% |
| Issued capital | 100 | €354,382 | €354,382 | = | 0.0% |
| Contributions outside capital | 11 | €67,858 | €67,858 | = | 0.0% |
| Share premium | 1100/10 | €67,858 | €67,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359,854 | -€387,601 | -€27,747 | -7.7% |
| Investment grants | 15 | €49,306 | €49,306 | = | 0.0% |
| Amounts payable | 17/49 | €1,032 | €30,054 | +€29,021 | +2,811% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €1,032 | €5,054 | +€4,021 | +390% |
| Trade debts | 44 | €1,032 | €4,854 | +€3,822 | +370% |
| Suppliers | 440/4 | €1,032 | €4,854 | +€3,822 | +370% |
| Other amounts payable | 47/48 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €482 | €679 | +€197 | +40.9% |
| Gross operating margin | 9900 | €9,926 | -€26,081 | -€36,008 | |
| Operating profit (loss) | 9901 | €9,044 | -€26,761 | -€35,805 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,432 | €986 | -€446 | -31.1% |
| Recurring financial charges | 65 | €1,432 | €986 | -€446 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €7,612 | -€27,747 | -€35,359 | |
| Profit (loss) for the period | 9904 | €7,612 | -€27,747 | -€35,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,612 | -€27,747 | -€35,359 |
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 1 November 2026 via checked.be.