YMS: what changed
YMS
Largest movements
- Tangible fixed assets +€9,914
up €9,914 (+34.8%), from €28,499 to €38,413
of which Furniture and vehicles: +€10,105
- Receivables within one year +€4,025
up €4,025 (+12.8%), from €31,437 to €35,462
of which Trade receivables: +€2,734
- Cash +€2,688
up €2,688 (+12.0%), from €22,443 to €25,132
mainly Net result for the year (+€12,849) and Depreciation (+€11,742)
- Reserves +€12,849
up €12,849 (+30.1%), from €42,628 to €55,478
- Other debts +€9,522
up €9,522 (+125%), from €7,609 to €17,131
- Debts after one year -€9,117
down €9,117 (-59.2%), from €15,403 to €6,286
- Trade debts +€2,276
up €2,276 (+213%), from €1,067 to €3,344
- Depreciation +€7,143
up €7,143 (+155%), from €4,599 to €11,742
- Taxes -€2,963
down €2,963 (-44.4%), from €6,672 to €3,709
- Financial charges +€938
up €938 (+144%), from €649 to €1,587
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,112 | €99,175 | +€16,063 | +19.3% |
| Fixed assets | 21/28 | €28,499 | €38,413 | +€9,914 | +34.8% |
| Tangible fixed assets | 22/27 | €28,499 | €38,413 | +€9,914 | +34.8% |
| Plant, machinery and equipment | 23 | €4,894 | €4,703 | -€191 | -3.9% |
| Furniture and vehicles | 24 | €23,605 | €33,709 | +€10,105 | +42.8% |
| Current assets | 29/58 | €54,613 | €60,762 | +€6,149 | +11.3% |
| Amounts receivable within one year | 40/41 | €31,437 | €35,462 | +€4,025 | +12.8% |
| Trade receivables | 40 | €31,437 | €34,170 | +€2,734 | +8.7% |
| Other amounts receivable | 41 | - | €1,291 | +€1,291 | |
| Cash at bank and in hand | 54/58 | €22,443 | €25,132 | +€2,688 | +12.0% |
| Deferred charges and accrued income | 490/1 | €733 | €168 | -€564 | -77.0% |
| Total equity and liabilities | 10/49 | €83,112 | €99,175 | +€16,063 | +19.3% |
| Equity | 10/15 | €45,128 | €57,978 | +€12,849 | +28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,628 | €55,478 | +€12,849 | +30.1% |
| Distributable reserves | 133 | €42,628 | €55,478 | +€12,849 | +30.1% |
| Amounts payable | 17/49 | €37,983 | €41,197 | +€3,213 | +8.5% |
| Amounts payable after more than one year | 17 | €15,403 | €6,286 | -€9,117 | -59.2% |
| Financial debts | 170/4 | €15,403 | €6,286 | -€9,117 | -59.2% |
| Amounts payable within one year | 42/48 | €22,580 | €34,911 | +€12,330 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €8,756 | €9,117 | +€361 | +4.1% |
| Trade debts | 44 | €1,067 | €3,344 | +€2,276 | +213% |
| Suppliers | 440/4 | €1,067 | €3,344 | +€2,276 | +213% |
| Taxes, remuneration and social security | 45 | €5,148 | €5,319 | +€171 | +3.3% |
| Taxes | 450/3 | €5,148 | €5,319 | +€171 | +3.3% |
| Other amounts payable | 47/48 | €7,609 | €17,131 | +€9,522 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,599 | €11,742 | +€7,143 | +155% |
| Other operating charges | 640/8 | €1,079 | €932 | -€147 | -13.7% |
| Gross operating margin | 9900 | €30,912 | €30,764 | -€148 | -0.5% |
| Operating profit (loss) | 9901 | €25,233 | €18,090 | -€7,143 | -28.3% |
| Financial income | 75/76B | €0 | €54 | +€54 | +24,573% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +24,573% |
| Financial charges | 65/66B | €649 | €1,587 | +€938 | +144% |
| Recurring financial charges | 65 | €649 | €1,587 | +€938 | +144% |
| Profit (loss) for the period before taxes | 9903 | €24,585 | €16,558 | -€8,026 | -32.6% |
| Income taxes | 67/77 | €6,672 | €3,709 | -€2,963 | -44.4% |
| Profit (loss) for the period | 9904 | €17,913 | €12,849 | -€5,063 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,913 | €12,849 | -€5,063 | -28.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.