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.
Y-mmo Consult & Services
Largest movements
- Tangible fixed assets +€29,995
up €29,995 (+5.4%), from €550,877 to €580,872
of which Furniture and vehicles: +€66,411
- Cash -€29,234
down €29,234 (-85.4%), from €34,215 to €4,980
mainly Investment in fixed assets (net) (-€86,115) and Net result for the year (-€29,191)
- Profit (loss) carried forward -€29,191
down €29,191 (-37.7%), from -€77,342 to -€106,533
- Other debts +€23,816
up €23,816 (+2268.2%), from €1,050 to €24,866
- Reserves -€21,658
down €21,658 (-8.6%), from €253,182 to €231,523
of which Distributable reserves: -€21,658
- Debts after one year +€14,820
up €14,820 (+3.9%), from €380,943 to €395,763
- Current portion of long-term debt +€13,228
up €13,228 (+42.5%), from €31,125 to €44,352
- Gross operating margin +€89,319
up €89,319, from -€39,534 to €49,786
- Depreciation +€27,283
up €27,283 (+100.8%), from €27,071 to €54,353
- Financial charges +€11,340
up €11,340 (+183.8%), from €6,170 to €17,511
- Other operating charges +€2,384
up €2,384 (+54.5%), from €4,376 to €6,760
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 | €621,151 | €620,276 | -€874 | -0.1% |
| Fixed assets | 21/28 | €550,877 | €582,639 | +€31,762 | +5.8% |
| Intangible fixed assets | 21 | - | €1,767 | +€1,767 | |
| Tangible fixed assets | 22/27 | €550,877 | €580,872 | +€29,995 | +5.4% |
| Land and buildings | 22 | €519,871 | €488,269 | -€31,601 | -6.1% |
| Plant, machinery and equipment | 23 | €468 | €0 | -€468 | -100.0% |
| Furniture and vehicles | 24 | €1,405 | €67,817 | +€66,411 | +4725.4% |
| Other tangible fixed assets | 26 | €29,133 | €24,786 | -€4,347 | -14.9% |
| Current assets | 29/58 | €70,274 | €37,638 | -€32,636 | -46.4% |
| Amounts receivable within one year | 40/41 | €33,407 | €30,226 | -€3,181 | -9.5% |
| Trade receivables | 40 | €10,991 | €7,869 | -€3,122 | -28.4% |
| Other amounts receivable | 41 | €22,415 | €22,356 | -€59 | -0.3% |
| Cash at bank and in hand | 54/58 | €34,215 | €4,980 | -€29,234 | -85.4% |
| Deferred charges and accrued income | 490/1 | €2,652 | €2,432 | -€221 | -8.3% |
| Total equity and liabilities | 10/49 | €621,151 | €620,276 | -€874 | -0.1% |
| Equity | 10/15 | €195,340 | €144,490 | -€50,849 | -26.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €253,182 | €231,523 | -€21,658 | -8.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €253,182 | €231,523 | -€21,658 | -8.6% |
| Profit (loss) carried forward | 14 | -€77,342 | -€106,533 | -€29,191 | -37.7% |
| Amounts payable | 17/49 | €425,811 | €475,786 | +€49,975 | +11.7% |
| Amounts payable after more than one year | 17 | €380,943 | €395,763 | +€14,820 | +3.9% |
| Financial debts | 170/4 | €380,943 | €395,763 | +€14,820 | +3.9% |
| Amounts payable within one year | 42/48 | €43,797 | €80,022 | +€36,226 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €31,125 | €44,352 | +€13,228 | +42.5% |
| Trade debts | 44 | €3,951 | €3,178 | -€773 | -19.6% |
| Suppliers | 440/4 | €3,951 | €3,178 | -€773 | -19.6% |
| Taxes, remuneration and social security | 45 | €7,671 | €7,626 | -€45 | -0.6% |
| Taxes | 450/3 | €5,395 | €5,350 | -€45 | -0.8% |
| Remuneration and social security | 454/9 | €2,276 | €2,276 | = | 0.0% |
| Other amounts payable | 47/48 | €1,050 | €24,866 | +€23,816 | +2268.2% |
| Accrued charges and deferred income | 492/3 | €1,071 | €0 | -€1,071 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,071 | €54,353 | +€27,283 | +100.8% |
| Other operating charges | 640/8 | €4,376 | €6,760 | +€2,384 | +54.5% |
| Gross operating margin | 9900 | -€39,534 | €49,786 | +€89,319 | |
| Operating profit (loss) | 9901 | -€70,980 | -€11,327 | +€59,653 | +84.0% |
| Financial income | 75/76B | €10 | €13 | +€3 | +28.5% |
| Recurring financial income | 75 | €10 | €13 | +€3 | +28.5% |
| Financial charges | 65/66B | €6,170 | €17,511 | +€11,340 | +183.8% |
| Recurring financial charges | 65 | €6,170 | €17,511 | +€11,340 | +183.8% |
| Profit (loss) for the period before taxes | 9903 | -€77,140 | -€28,825 | +€48,315 | +62.6% |
| Income taxes | 67/77 | €202 | €365 | +€163 | +80.9% |
| Profit (loss) for the period | 9904 | -€77,342 | -€29,191 | +€48,152 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,342 | -€29,191 | +€48,152 | +62.3% |
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 26 September 2026 via checked.be.