BOUWONDERNEMING YTC: 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.
BOUWONDERNEMING YTC
Largest movements
- Cash +€17,611
up €17,611 (+88.3%), from €19,955 to €37,566
mainly Net result for the year (+€8,717) and Advances received (+€6,900)
- Receivables within one year -€3,218
down €3,218 (-25.6%), from €12,557 to €9,339
of which Other amounts receivable: -€2,362
- Deferred charges and accrued income -€2,878
down €2,878 (-19.4%), from €14,819 to €11,941
- Tangible fixed assets -€2,605
down €2,605 (-32.6%), from €8,000 to €5,394
of which Plant, machinery and equipment: -€1,583
- Stocks and contracts -€1,324
down €1,324 (-57.1%), from €2,318 to €995
- Profit (loss) carried forward +€15,684
up €15,684, from -€15,684 to €0
- Trade debts -€9,290
down €9,290 (-84.9%), from €10,936 to €1,646
- Reserves -€6,967
down €6,967 (-13.5%), from €51,424 to €44,457
- Advances received +€6,900
new in 2025: €6,900
- Tax, wage and social debts +€695
up €695 (+15.2%), from €4,575 to €5,270
of which Remuneration and social security: +€2,000
- Gross operating margin +€24,417
up €24,417, from -€8,516 to €15,901
- Financial charges -€978
down €978 (-27.0%), from €3,618 to €2,640
- Taxes +€472
up €472 (+228%), from €207 to €680
- Other operating charges -€193
down €193 (-20.8%), from €928 to €735
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 | €57,649 | €65,235 | +€7,586 | +13.2% |
| Fixed assets | 21/28 | €8,000 | €5,394 | -€2,605 | -32.6% |
| Tangible fixed assets | 22/27 | €8,000 | €5,394 | -€2,605 | -32.6% |
| Plant, machinery and equipment | 23 | €5,827 | €4,244 | -€1,583 | -27.2% |
| Furniture and vehicles | 24 | €2,173 | €1,150 | -€1,022 | -47.1% |
| Current assets | 29/58 | €49,649 | €59,841 | +€10,192 | +20.5% |
| Stocks and contracts in progress | 3 | €2,318 | €995 | -€1,324 | -57.1% |
| Stocks | 30/36 | €2,318 | €995 | -€1,324 | -57.1% |
| Amounts receivable within one year | 40/41 | €12,557 | €9,339 | -€3,218 | -25.6% |
| Trade receivables | 40 | €7,219 | €6,363 | -€856 | -11.9% |
| Other amounts receivable | 41 | €5,338 | €2,976 | -€2,362 | -44.3% |
| Cash at bank and in hand | 54/58 | €19,955 | €37,566 | +€17,611 | +88.3% |
| Deferred charges and accrued income | 490/1 | €14,819 | €11,941 | -€2,878 | -19.4% |
| Total equity and liabilities | 10/49 | €57,649 | €65,235 | +€7,586 | +13.2% |
| Equity | 10/15 | €41,940 | €50,657 | +€8,717 | +20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,424 | €44,457 | -€6,967 | -13.5% |
| Distributable reserves | 133 | €51,424 | €44,457 | -€6,967 | -13.5% |
| Profit (loss) carried forward | 14 | -€15,684 | €0 | +€15,684 | |
| Amounts payable | 17/49 | €15,709 | €14,578 | -€1,131 | -7.2% |
| Amounts payable within one year | 42/48 | €15,709 | €14,578 | -€1,131 | -7.2% |
| Trade debts | 44 | €10,936 | €1,646 | -€9,290 | -84.9% |
| Suppliers | 440/4 | €10,936 | €1,646 | -€9,290 | -84.9% |
| Advances received on contracts in progress | 46 | - | €6,900 | +€6,900 | |
| Taxes, remuneration and social security | 45 | €4,575 | €5,270 | +€695 | +15.2% |
| Taxes | 450/3 | €4,575 | €3,270 | -€1,305 | -28.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €198 | €762 | +€563 | +284% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,361 | €3,431 | +€70 | +2.1% |
| Other operating charges | 640/8 | €928 | €735 | -€193 | -20.8% |
| Gross operating margin | 9900 | -€8,516 | €15,901 | +€24,417 | |
| Operating profit (loss) | 9901 | -€12,805 | €11,735 | +€24,540 | |
| Financial income | 75/76B | €250 | €302 | +€51 | +20.5% |
| Recurring financial income | 75 | €250 | €302 | +€51 | +20.5% |
| Financial charges | 65/66B | €3,618 | €2,640 | -€978 | -27.0% |
| Recurring financial charges | 65 | €3,618 | €2,640 | -€978 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,173 | €9,397 | +€25,570 | |
| Income taxes | 67/77 | €207 | €680 | +€472 | +228% |
| Profit (loss) for the period | 9904 | -€16,380 | €8,717 | +€25,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,380 | €8,717 | +€25,097 |
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 19 October 2026 via checked.be.