Y.C. AGENCY: what changed
Y.C. AGENCY
Largest movements
- Receivables within one year -€17,931
no longer reported in 2025 (was €17,931)
of which Other amounts receivable: -€9,581
- Cash -€12,564
down €12,564 (-87.4%), from €14,372 to €1,808
mainly Trade debts (-€16,582) and Tax, wage and social debts (-€14,145)
- Tangible fixed assets -€6,850
down €6,850 (-36.0%), from €19,006 to €12,156
of which Furniture and vehicles: -€5,927
- Stocks and contracts -€4,884
down €4,884 (-7.5%), from €64,750 to €59,866
- Trade debts -€16,582
down €16,582 (-47.6%), from €34,821 to €18,239
- Tax, wage and social debts -€14,145
down €14,145 (-42.3%), from €33,425 to €19,279
of which Taxes: -€9,502
- Debts after one year -€11,963
down €11,963 (-40.1%), from €29,833 to €17,870
- Accrued charges and deferred income -€9,680
no longer reported in 2025 (was €9,680)
- Current portion of long-term debt +€6,302
up €6,302 (+44.5%), from €14,177 to €20,479
- Purchases and services -€10,536
down €10,536 (-3.4%), from €308,096 to €297,560
- Other operating charges -€4,426
down €4,426 (-73.1%), from €6,058 to €1,632
- Depreciation +€3,943
up €3,943 (+101%), from €3,906 to €7,850
- Staff costs -€3,360
down €3,360 (-100%), from €3,360 to €0
- Gross operating margin -€1,180
down €1,180 (-5.4%), from €21,980 to €20,800
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 | €120,915 | €78,443 | -€42,472 | -35.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €23,006 | €15,156 | -€7,850 | -34.1% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Tangible fixed assets | 22/27 | €19,006 | €12,156 | -€6,850 | -36.0% |
| Plant, machinery and equipment | 23 | €161 | - | -€161 | |
| Furniture and vehicles | 24 | €15,792 | €9,865 | -€5,927 | -37.5% |
| Other tangible fixed assets | 26 | €3,053 | €2,291 | -€761 | -24.9% |
| Current assets | 29/58 | €97,909 | €63,287 | -€34,622 | -35.4% |
| Stocks and contracts in progress | 3 | €64,750 | €59,866 | -€4,884 | -7.5% |
| Stocks | 30/36 | €64,750 | €59,866 | -€4,884 | -7.5% |
| Amounts receivable within one year | 40/41 | €17,931 | - | -€17,931 | |
| Trade receivables | 40 | €8,350 | - | -€8,350 | |
| Other amounts receivable | 41 | €9,581 | - | -€9,581 | |
| Cash at bank and in hand | 54/58 | €14,372 | €1,808 | -€12,564 | -87.4% |
| Deferred charges and accrued income | 490/1 | €856 | €1,613 | +€756 | +88.4% |
| Total equity and liabilities | 10/49 | €120,915 | €78,443 | -€42,472 | -35.1% |
| Equity | 10/15 | -€6,020 | -€1,372 | +€4,649 | +77.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,020 | -€3,372 | +€4,649 | +58.0% |
| Amounts payable | 17/49 | €126,935 | €79,814 | -€47,121 | -37.1% |
| Amounts payable after more than one year | 17 | €29,833 | €17,870 | -€11,963 | -40.1% |
| Financial debts | 170/4 | €29,833 | €17,870 | -€11,963 | -40.1% |
| Amounts payable within one year | 42/48 | €87,422 | €61,945 | -€25,477 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €14,177 | €20,479 | +€6,302 | +44.5% |
| Trade debts | 44 | €34,821 | €18,239 | -€16,582 | -47.6% |
| Suppliers | 440/4 | €34,821 | €18,239 | -€16,582 | -47.6% |
| Advances received on contracts in progress | 46 | - | €221 | +€221 | |
| Taxes, remuneration and social security | 45 | €33,425 | €19,279 | -€14,145 | -42.3% |
| Taxes | 450/3 | €28,525 | €19,023 | -€9,502 | -33.3% |
| Remuneration and social security | 454/9 | €4,900 | €256 | -€4,644 | -94.8% |
| Other amounts payable | 47/48 | €5,000 | €3,727 | -€1,273 | -25.5% |
| Accrued charges and deferred income | 492/3 | €9,680 | - | -€9,680 | |
| Goods, raw materials, services and sundry goods | 60/61 | €308,096 | €297,560 | -€10,536 | -3.4% |
| Remuneration, social security and pensions | 62 | €3,360 | €0 | -€3,360 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,906 | €7,850 | +€3,943 | +101% |
| Other operating charges | 640/8 | €6,058 | €1,632 | -€4,426 | -73.1% |
| Gross operating margin | 9900 | €21,980 | €20,800 | -€1,180 | -5.4% |
| Operating profit (loss) | 9901 | €8,655 | €11,318 | +€2,662 | +30.8% |
| Financial charges | 65/66B | €3,751 | €3,079 | -€672 | -17.9% |
| Recurring financial charges | 65 | €3,751 | €3,079 | -€672 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €4,904 | €8,239 | +€3,335 | +68.0% |
| Income taxes | 67/77 | €4,166 | €3,590 | -€576 | -13.8% |
| Profit (loss) for the period | 9904 | €738 | €4,649 | +€3,911 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €738 | €4,649 | +€3,911 | +530% |
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 3 November 2026 via checked.be.