Y.A.C.C.: 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.
Y.A.C.C.
Largest movements
- Cash +€6,425
up €6,425 (+11.8%), from €54,622 to €61,047
mainly Depreciation (+€3,936) and Net result for the year (+€2,468)
- Tangible fixed assets -€3,936
down €3,936 (-31.6%), from €12,472 to €8,536
- Reserves +€1,916
up €1,916 (+30.9%), from €6,200 to €8,116
of which Distributable reserves: +€1,916
- Gross operating margin +€1,559
up €1,559 (+23.6%), from €6,610 to €8,170
- Depreciation -€687
down €687 (-14.9%), from €4,624 to €3,936
- Financial charges -€431
down €431 (-84.5%), from €510 to €79
- Taxes +€192
new in 2025: €192
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 | €67,647 | €70,278 | +€2,630 | +3.9% |
| Fixed assets | 21/28 | €12,968 | €9,032 | -€3,936 | -30.4% |
| Tangible fixed assets | 22/27 | €12,472 | €8,536 | -€3,936 | -31.6% |
| Land and buildings | 22 | €12,472 | €8,536 | -€3,936 | -31.6% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €54,679 | €61,246 | +€6,567 | +12.0% |
| Amounts receivable within one year | 40/41 | €51 | €51 | = | 0.0% |
| Other amounts receivable | 41 | €51 | €51 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,622 | €61,047 | +€6,425 | +11.8% |
| Deferred charges and accrued income | 490/1 | €7 | €148 | +€142 | +2,123% |
| Total equity and liabilities | 10/49 | €67,647 | €70,278 | +€2,630 | +3.9% |
| Equity | 10/15 | €67,647 | €70,116 | +€2,468 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €8,116 | +€1,916 | +30.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €1,916 | +€1,916 | |
| Profit (loss) carried forward | 14 | -€553 | - | +€553 | |
| Amounts payable | 17/49 | - | €162 | +€162 | |
| Amounts payable within one year | 42/48 | - | €162 | +€162 | |
| Trade debts | 44 | - | €67 | +€67 | |
| Suppliers | 440/4 | - | €67 | +€67 | |
| Taxes, remuneration and social security | 45 | - | €95 | +€95 | |
| Taxes | 450/3 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,624 | €3,936 | -€687 | -14.9% |
| Other operating charges | 640/8 | €1,759 | €1,815 | +€56 | +3.2% |
| Gross operating margin | 9900 | €6,610 | €8,170 | +€1,559 | +23.6% |
| Operating profit (loss) | 9901 | €227 | €2,418 | +€2,191 | +963% |
| Financial income | 75/76B | €245 | €321 | +€76 | +31.0% |
| Recurring financial income | 75 | €245 | €321 | +€76 | +31.0% |
| Financial charges | 65/66B | €510 | €79 | -€431 | -84.5% |
| Recurring financial charges | 65 | €510 | €79 | -€431 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | -€38 | €2,660 | +€2,698 | |
| Income taxes | 67/77 | - | €192 | +€192 | |
| Profit (loss) for the period | 9904 | -€38 | €2,468 | +€2,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38 | €2,468 | +€2,506 |
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 17 October 2026 via checked.be.