YUMMYA: 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.
YUMMYA
Largest movements
- Receivables within one year +€11,861
up €11,861 (+60.7%), from €19,533 to €31,394
of which Trade receivables: +€11,969
- Stocks and contracts +€7,020
up €7,020 (+823.4%), from €853 to €7,873
- Cash +€6,370
up €6,370 (+95.9%), from €6,644 to €13,014
mainly Trade debts (+€13,730) and Tax, wage and social debts (+€10,032)
- Tangible fixed assets +€2,920
up €2,920 (+24.2%), from €12,052 to €14,972
of which Other tangible fixed assets: +€2,005
- Intangible fixed assets -€2,600
down €2,600 (-26.7%), from €9,750 to €7,150
- Trade debts +€13,730
up €13,730 (+69.1%), from €19,865 to €33,595
- Tax, wage and social debts +€10,032
up €10,032 (+400.0%), from €2,508 to €12,539
of which Remuneration and social security: +€5,625
- Other debts +€4,660
up €4,660 (+12.1%), from €38,567 to €43,227
- Profit (loss) carried forward -€3,712
down €3,712 (-22.2%), from -€16,728 to -€20,439
- Turnover +€172,703
new in 2024: €172,703
- Purchases and services +€146,221
new in 2024: €146,221
- Staff costs +€17,451
up €17,451 (+453.6%), from €3,847 to €21,298
- Gross operating margin +€7,110
up €7,110 (+36.7%), from €19,371 to €26,482
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,412 | €75,122 | +€24,710 | +49.0% |
| Fixed assets | 21/28 | €22,522 | €22,842 | +€320 | +1.4% |
| Intangible fixed assets | 21 | €9,750 | €7,150 | -€2,600 | -26.7% |
| Tangible fixed assets | 22/27 | €12,052 | €14,972 | +€2,920 | +24.2% |
| Furniture and vehicles | 24 | €10,496 | €11,411 | +€915 | +8.7% |
| Other tangible fixed assets | 26 | €1,556 | €3,561 | +€2,005 | +128.8% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €27,890 | €52,280 | +€24,390 | +87.5% |
| Stocks and contracts in progress | 3 | €853 | €7,873 | +€7,020 | +823.4% |
| Stocks | 30/36 | €853 | €7,873 | +€7,020 | +823.4% |
| Amounts receivable within one year | 40/41 | €19,533 | €31,394 | +€11,861 | +60.7% |
| Trade receivables | 40 | €19,310 | €31,279 | +€11,969 | +62.0% |
| Other amounts receivable | 41 | €223 | €115 | -€108 | -48.5% |
| Cash at bank and in hand | 54/58 | €6,644 | €13,014 | +€6,370 | +95.9% |
| Deferred charges and accrued income | 490/1 | €860 | - | -€860 | |
| Total equity and liabilities | 10/49 | €50,412 | €75,122 | +€24,710 | +49.0% |
| Equity | 10/15 | -€10,528 | -€14,239 | -€3,712 | -35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,728 | -€20,439 | -€3,712 | -22.2% |
| Amounts payable | 17/49 | €60,940 | €89,361 | +€28,422 | +46.6% |
| Amounts payable within one year | 42/48 | €60,940 | €89,361 | +€28,422 | +46.6% |
| Trade debts | 44 | €19,865 | €33,595 | +€13,730 | +69.1% |
| Suppliers | 440/4 | €19,865 | €33,595 | +€13,730 | +69.1% |
| Taxes, remuneration and social security | 45 | €2,508 | €12,539 | +€10,032 | +400.0% |
| Taxes | 450/3 | €2,276 | €6,683 | +€4,407 | +193.7% |
| Remuneration and social security | 454/9 | €232 | €5,857 | +€5,625 | +2424.5% |
| Other amounts payable | 47/48 | €38,567 | €43,227 | +€4,660 | +12.1% |
| Turnover | 70 | - | €172,703 | +€172,703 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €146,221 | +€146,221 | |
| Remuneration, social security and pensions | 62 | €3,847 | €21,298 | +€17,451 | +453.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,471 | €5,536 | +€1,065 | +23.8% |
| Other operating charges | 640/8 | €362 | €1,119 | +€757 | +208.8% |
| Gross operating margin | 9900 | €19,371 | €26,482 | +€7,110 | +36.7% |
| Operating profit (loss) | 9901 | €10,691 | -€1,472 | -€12,162 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +925.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +925.0% |
| Financial charges | 65/66B | €1,445 | €2,241 | +€796 | +55.0% |
| Recurring financial charges | 65 | €1,445 | €2,241 | +€796 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €9,246 | -€3,712 | -€12,957 | |
| Profit (loss) for the period | 9904 | €9,246 | -€3,712 | -€12,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,246 | -€3,712 | -€12,957 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.