YVAMO: 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.
YVAMO
Largest movements
- Receivables within one year -€6,242
down €6,242 (-4.0%), from €154,790 to €148,548
of which Trade receivables: -€3,408
- Cash -€4,809
down €4,809 (-26.3%), from €18,277 to €13,468
mainly Net result for the year (-€20,072) and Investment in fixed assets (net) (-€10,382)
- Profit (loss) carried forward -€20,072
down €20,072 (-22.3%), from €89,871 to €69,799
- Trade debts +€9,846
up €9,846 (+10.1%), from €97,368 to €107,214
- Tax, wage and social debts +€6,928
up €6,928 (+60.0%), from €11,543 to €18,470
of which Remuneration and social security: +€16,022
- Debts after one year -€5,553
down €5,553 (-11.1%), from €49,978 to €44,425
- Gross operating margin -€39,484
down €39,484 (-81.8%), from €48,250 to €8,766
- Taxes -€5,443
down €5,443 (-94.9%), from €5,735 to €292
- Financial income +€2,818
up €2,818 (+1,580%), from €178 to €2,997
- Staff costs +€1,076
up €1,076 (+7.1%), from €15,179 to €16,255
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.
Derived cash bridge
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 | €308,052 | €299,393 | -€8,659 | -2.8% |
| Fixed assets | 21/28 | €85,782 | €88,174 | +€2,393 | +2.8% |
| Tangible fixed assets | 22/27 | €85,782 | €88,174 | +€2,393 | +2.8% |
| Land and buildings | 22 | €73,991 | €80,317 | +€6,325 | +8.5% |
| Furniture and vehicles | 24 | €11,790 | €7,858 | -€3,933 | -33.4% |
| Current assets | 29/58 | €222,270 | €211,219 | -€11,051 | -5.0% |
| Stocks and contracts in progress | 3 | €49,204 | €49,204 | = | 0.0% |
| Stocks | 30/36 | €49,204 | €49,204 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €154,790 | €148,548 | -€6,242 | -4.0% |
| Trade receivables | 40 | €100,238 | €96,830 | -€3,408 | -3.4% |
| Other amounts receivable | 41 | €54,552 | €51,718 | -€2,834 | -5.2% |
| Cash at bank and in hand | 54/58 | €18,277 | €13,468 | -€4,809 | -26.3% |
| Total equity and liabilities | 10/49 | €308,052 | €299,393 | -€8,659 | -2.8% |
| Equity | 10/15 | €143,345 | €123,273 | -€20,072 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,274 | €47,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,414 | €45,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,871 | €69,799 | -€20,072 | -22.3% |
| Amounts payable | 17/49 | €164,707 | €176,120 | +€11,413 | +6.9% |
| Amounts payable after more than one year | 17 | €49,978 | €44,425 | -€5,553 | -11.1% |
| Financial debts | 170/4 | €49,978 | €44,425 | -€5,553 | -11.1% |
| Amounts payable within one year | 42/48 | €114,649 | €131,694 | +€17,045 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €5,281 | €5,553 | +€272 | +5.2% |
| Financial debts | 43 | €457 | €457 | = | 0.0% |
| Credit institutions | 430/8 | €457 | €457 | = | 0.0% |
| Trade debts | 44 | €97,368 | €107,214 | +€9,846 | +10.1% |
| Suppliers | 440/4 | €97,368 | €107,214 | +€9,846 | +10.1% |
| Taxes, remuneration and social security | 45 | €11,543 | €18,470 | +€6,928 | +60.0% |
| Taxes | 450/3 | €9,964 | €869 | -€9,095 | -91.3% |
| Remuneration and social security | 454/9 | €1,579 | €17,601 | +€16,022 | +1,015% |
| Accrued charges and deferred income | 492/3 | €79 | - | -€79 | |
| Remuneration, social security and pensions | 62 | €15,179 | €16,255 | +€1,076 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,629 | €7,989 | +€360 | +4.7% |
| Other operating charges | 640/8 | €2,645 | €2,332 | -€312 | -11.8% |
| Gross operating margin | 9900 | €48,250 | €8,766 | -€39,484 | -81.8% |
| Operating profit (loss) | 9901 | €22,797 | -€17,810 | -€40,607 | |
| Financial income | 75/76B | €178 | €2,997 | +€2,818 | +1,580% |
| Recurring financial income | 75 | €178 | €2,997 | +€2,818 | +1,580% |
| Financial charges | 65/66B | €5,020 | €4,966 | -€54 | -1.1% |
| Recurring financial charges | 65 | €5,020 | €4,966 | -€54 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €17,955 | -€19,780 | -€37,735 | |
| Income taxes | 67/77 | €5,735 | €292 | -€5,443 | -94.9% |
| Profit (loss) for the period | 9904 | €12,220 | -€20,072 | -€32,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,220 | -€20,072 | -€32,292 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.