Y.C.A.: 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.C.A.
Largest movements
- Cash +€42,810
up €42,810 (+64.5%), from €66,326 to €109,136
mainly Depreciation (+€35,666) and Net result for the year (+€19,190)
- Tangible fixed assets -€35,666
down €35,666 (-6.3%), from €562,382 to €526,716
- Reserves +€19,190
up €19,190 (+9.5%), from €201,801 to €220,991
of which Distributable reserves: +€26,894
- Depreciation -€5,346
down €5,346 (-13.0%), from €41,012 to €35,666
- Gross operating margin +€4,731
up €4,731 (+7.2%), from €65,641 to €70,372
- Taxes +€2,801
up €2,801 (+40.1%), from €6,989 to €9,790
- Financial charges -€1,198
down €1,198 (-83.8%), from €1,429 to €231
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.
Cash bridge derived
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 | €1,525,129 | €1,532,998 | +€7,869 | +0.5% |
| Fixed assets | 21/28 | €1,457,121 | €1,421,455 | -€35,666 | -2.4% |
| Intangible fixed assets | 21 | €893,406 | €893,406 | = | 0.0% |
| Tangible fixed assets | 22/27 | €562,382 | €526,716 | -€35,666 | -6.3% |
| Land and buildings | 22 | €562,382 | €526,716 | -€35,666 | -6.3% |
| Financial fixed assets | 28 | €1,333 | €1,333 | = | 0.0% |
| Current assets | 29/58 | €68,008 | €111,543 | +€43,535 | +64.0% |
| Cash at bank and in hand | 54/58 | €66,326 | €109,136 | +€42,810 | +64.5% |
| Deferred charges and accrued income | 490/1 | €1,682 | €2,407 | +€725 | +43.1% |
| Total equity and liabilities | 10/49 | €1,525,129 | €1,532,998 | +€7,869 | +0.5% |
| Equity | 10/15 | €264,001 | €283,191 | +€19,190 | +7.3% |
| Contributions | 10/11 | €62,200 | €62,200 | = | 0.0% |
| Capital | 10 | €62,200 | €62,200 | = | 0.0% |
| Issued capital | 100 | €62,200 | €62,200 | = | 0.0% |
| Reserves | 13 | €201,801 | €220,991 | +€19,190 | +9.5% |
| Non-distributable reserves | 130/1 | €520 | €520 | = | 0.0% |
| Legal reserve | 130 | €520 | €520 | = | 0.0% |
| Tax-exempt reserves | 132 | €144,061 | €136,356 | -€7,704 | -5.3% |
| Distributable reserves | 133 | €57,220 | €84,114 | +€26,894 | +47.0% |
| Provisions and deferred taxes | 16 | €48,020 | €45,452 | -€2,568 | -5.3% |
| Deferred taxes | 168 | €48,020 | €45,452 | -€2,568 | -5.3% |
| Amounts payable | 17/49 | €1,213,108 | €1,204,355 | -€8,753 | -0.7% |
| Amounts payable after more than one year | 17 | €1,189,963 | €1,189,963 | = | 0.0% |
| Financial debts | 170/4 | €1,189,963 | €1,189,963 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,815 | €14,392 | -€6,423 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €9,225 | - | -€9,225 | |
| Trade debts | 44 | €36 | €36 | = | 0.0% |
| Suppliers | 440/4 | €36 | €36 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,989 | €9,790 | +€2,801 | +40.1% |
| Taxes | 450/3 | €6,989 | €9,790 | +€2,801 | +40.1% |
| Other amounts payable | 47/48 | €4,566 | €4,566 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,330 | - | -€2,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,012 | €35,666 | -€5,346 | -13.0% |
| Other operating charges | 640/8 | €7,836 | €8,071 | +€235 | +3.0% |
| Gross operating margin | 9900 | €65,641 | €70,372 | +€4,731 | +7.2% |
| Operating profit (loss) | 9901 | €16,793 | €26,635 | +€9,841 | +58.6% |
| Financial income | 75/76B | €11 | €9 | -€2 | -16.9% |
| Recurring financial income | 75 | €11 | €9 | -€2 | -16.9% |
| Financial charges | 65/66B | €1,429 | €231 | -€1,198 | -83.8% |
| Recurring financial charges | 65 | €1,429 | €231 | -€1,198 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €15,375 | €26,412 | +€11,038 | +71.8% |
| Transfer from deferred taxes | 780 | €2,568 | €2,568 | = | 0.0% |
| Income taxes | 67/77 | €6,989 | €9,790 | +€2,801 | +40.1% |
| Profit (loss) for the period | 9904 | €10,954 | €19,190 | +€8,236 | +75.2% |
| Transfer from tax-exempt reserves | 789 | €7,704 | €7,704 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,658 | €26,894 | +€8,236 | +44.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.