YVOMAR: 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.
YVOMAR
Largest movements
- Tangible fixed assets +€30,728
up €30,728 (+53.0%), from €57,985 to €88,712
of which Land and buildings: +€29,713
- Cash -€30,694
down €30,694 (-24.6%), from €124,795 to €94,101
mainly Investment in fixed assets (net) (-€42,648) and Receivables within one year (-€11,501)
- Receivables within one year +€11,501
up €11,501 (+304%), from €3,777 to €15,278
of which Trade receivables: +€9,517
- Trade debts +€14,292
up €14,292 (+250%), from €5,710 to €20,002
- Debts after one year -€4,098
down €4,098 (-12.5%), from €32,811 to €28,713
- Reserves +€3,652
up €3,652 (+3.3%), from €109,770 to €113,422
of which Distributable reserves: +€3,652
- Gross operating margin -€24,523
down €24,523 (-49.4%), from €49,640 to €25,116
- Taxes -€8,530
down €8,530 (-68.0%), from €12,546 to €4,016
- Depreciation +€5,996
up €5,996 (+101%), from €5,923 to €11,920
- Financial charges +€1,540
up €1,540 (+80.3%), from €1,918 to €3,458
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 | €193,879 | €206,021 | +€12,142 | +6.3% |
| Fixed assets | 21/28 | €57,985 | €88,712 | +€30,728 | +53.0% |
| Tangible fixed assets | 22/27 | €57,985 | €88,712 | +€30,728 | +53.0% |
| Land and buildings | 22 | €37,172 | €66,885 | +€29,713 | +79.9% |
| Plant, machinery and equipment | 23 | €15,633 | €20,151 | +€4,518 | +28.9% |
| Furniture and vehicles | 24 | €5,179 | €1,676 | -€3,503 | -67.6% |
| Current assets | 29/58 | €135,894 | €117,308 | -€18,586 | -13.7% |
| Stocks and contracts in progress | 3 | €7,302 | €7,912 | +€611 | +8.4% |
| Stocks | 30/36 | €7,302 | €7,912 | +€611 | +8.4% |
| Amounts receivable within one year | 40/41 | €3,777 | €15,278 | +€11,501 | +304% |
| Trade receivables | 40 | €3,777 | €13,294 | +€9,517 | +252% |
| Other amounts receivable | 41 | - | €1,984 | +€1,984 | |
| Cash at bank and in hand | 54/58 | €124,795 | €94,101 | -€30,694 | -24.6% |
| Deferred charges and accrued income | 490/1 | €20 | €17 | -€3 | -15.0% |
| Total equity and liabilities | 10/49 | €193,879 | €206,021 | +€12,142 | +6.3% |
| Equity | 10/15 | €129,770 | €133,422 | +€3,652 | +2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,770 | €113,422 | +€3,652 | +3.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €107,770 | €111,422 | +€3,652 | +3.4% |
| Amounts payable | 17/49 | €64,109 | €72,599 | +€8,490 | +13.2% |
| Amounts payable after more than one year | 17 | €32,811 | €28,713 | -€4,098 | -12.5% |
| Financial debts | 170/4 | €32,811 | €28,713 | -€4,098 | -12.5% |
| Amounts payable within one year | 42/48 | €31,298 | €43,887 | +€12,589 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €10,224 | €10,278 | +€54 | +0.5% |
| Financial debts | 43 | €4,000 | €3,984 | -€16 | -0.4% |
| Credit institutions | 430/8 | €4,000 | €3,984 | -€16 | -0.4% |
| Trade debts | 44 | €5,710 | €20,002 | +€14,292 | +250% |
| Suppliers | 440/4 | €5,710 | €20,002 | +€14,292 | +250% |
| Taxes, remuneration and social security | 45 | €10,254 | €9,623 | -€631 | -6.2% |
| Taxes | 450/3 | €10,254 | €9,623 | -€631 | -6.2% |
| Other amounts payable | 47/48 | €1,109 | - | -€1,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,923 | €11,920 | +€5,996 | +101% |
| Other operating charges | 640/8 | €2,390 | €2,071 | -€319 | -13.4% |
| Gross operating margin | 9900 | €49,640 | €25,116 | -€24,523 | -49.4% |
| Operating profit (loss) | 9901 | €41,326 | €11,126 | -€30,200 | -73.1% |
| Financial charges | 65/66B | €1,918 | €3,458 | +€1,540 | +80.3% |
| Recurring financial charges | 65 | €1,918 | €3,458 | +€1,540 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €39,408 | €7,668 | -€31,740 | -80.5% |
| Income taxes | 67/77 | €12,546 | €4,016 | -€8,530 | -68.0% |
| Profit (loss) for the period | 9904 | €26,862 | €3,652 | -€23,210 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,862 | €3,652 | -€23,210 | -86.4% |
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 13 October 2026 via checked.be.