YUMSTERS: 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.
YUMSTERS
Largest movements
- Cash +€14,885
up €14,885 (+291%), from €5,118 to €20,003
mainly Net result for the year (+€16,118) and Depreciation (+€9,392)
- Receivables within one year +€4,513
up €4,513 (+173%), from €2,616 to €7,129
of which Other amounts receivable: +€3,463
- Tangible fixed assets -€2,004
down €2,004 (-3.4%), from €59,536 to €57,532
of which Plant, machinery and equipment: -€7,177
- Profit (loss) carried forward +€16,118
up €16,118 (+39.5%), from -€40,789 to -€24,671
- Debts after one year -€9,439
down €9,439 (-17.5%), from €53,782 to €44,344
- Trade debts +€5,646
up €5,646 (+213%), from €2,647 to €8,292
- Accrued charges and deferred income +€2,316
new in 2025: €2,316
- Other debts +€1,717
up €1,717 (+35.2%), from €4,871 to €6,588
- Gross operating margin +€61,798
up €61,798, from -€28,721 to €33,076
- Financial charges +€3,512
up €3,512 (+102%), from €3,459 to €6,971
- Depreciation +€2,436
up €2,436 (+35.0%), from €6,956 to €9,392
- Other operating charges -€987
down €987 (-59.7%), from €1,653 to €667
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 | €69,527 | €86,882 | +€17,355 | +25.0% |
| Fixed assets | 21/28 | €59,536 | €57,532 | -€2,004 | -3.4% |
| Tangible fixed assets | 22/27 | €59,536 | €57,532 | -€2,004 | -3.4% |
| Plant, machinery and equipment | 23 | €54,091 | €46,914 | -€7,177 | -13.3% |
| Furniture and vehicles | 24 | - | €6,475 | +€6,475 | |
| Other tangible fixed assets | 26 | €5,445 | €4,143 | -€1,302 | -23.9% |
| Current assets | 29/58 | €9,992 | €29,351 | +€19,359 | +194% |
| Stocks and contracts in progress | 3 | €2,093 | €1,966 | -€127 | -6.1% |
| Stocks | 30/36 | €2,093 | €1,966 | -€127 | -6.1% |
| Amounts receivable within one year | 40/41 | €2,616 | €7,129 | +€4,513 | +173% |
| Trade receivables | 40 | - | €1,051 | +€1,051 | |
| Other amounts receivable | 41 | €2,616 | €6,079 | +€3,463 | +132% |
| Cash at bank and in hand | 54/58 | €5,118 | €20,003 | +€14,885 | +291% |
| Deferred charges and accrued income | 490/1 | €165 | €253 | +€88 | +53.1% |
| Total equity and liabilities | 10/49 | €69,527 | €86,882 | +€17,355 | +25.0% |
| Equity | 10/15 | -€789 | €15,329 | +€16,118 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,789 | -€24,671 | +€16,118 | +39.5% |
| Amounts payable | 17/49 | €70,316 | €71,553 | +€1,237 | +1.8% |
| Amounts payable after more than one year | 17 | €53,782 | €44,344 | -€9,439 | -17.5% |
| Financial debts | 170/4 | €53,782 | €44,344 | -€9,439 | -17.5% |
| Amounts payable within one year | 42/48 | €16,534 | €24,893 | +€8,359 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €9,015 | €9,439 | +€424 | +4.7% |
| Trade debts | 44 | €2,647 | €8,292 | +€5,646 | +213% |
| Suppliers | 440/4 | €2,647 | €8,292 | +€5,646 | +213% |
| Taxes, remuneration and social security | 45 | €1 | €575 | +€574 | +47,399% |
| Taxes | 450/3 | €1 | €575 | +€574 | +47,399% |
| Other amounts payable | 47/48 | €4,871 | €6,588 | +€1,717 | +35.2% |
| Accrued charges and deferred income | 492/3 | - | €2,316 | +€2,316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,956 | €9,392 | +€2,436 | +35.0% |
| Other operating charges | 640/8 | €1,653 | €667 | -€987 | -59.7% |
| Gross operating margin | 9900 | -€28,721 | €33,076 | +€61,798 | |
| Operating profit (loss) | 9901 | -€37,330 | €23,017 | +€60,348 | |
| Financial income | 75/76B | €0 | €72 | +€71 | +39,650% |
| Recurring financial income | 75 | €0 | €72 | +€71 | +39,650% |
| Financial charges | 65/66B | €3,459 | €6,971 | +€3,512 | +102% |
| Recurring financial charges | 65 | €3,459 | €6,971 | +€3,512 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€40,789 | €16,118 | +€56,907 | |
| Profit (loss) for the period | 9904 | -€40,789 | €16,118 | +€56,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,789 | €16,118 | +€56,907 |
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 29 October 2026 via checked.be.