Y.C.L.: 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.C.L.
Largest movements
- Tangible fixed assets -€28,413
down €28,413 (-11.4%), from €249,332 to €220,919
of which Land and buildings: -€26,374
- Cash -€3,502
down €3,502 (-26.2%), from €13,379 to €9,878
mainly Other debts (-€19,852) and Net result for the year (-€11,546)
- Other debts -€19,852
down €19,852 (-6.7%), from €297,794 to €277,943
- Profit (loss) carried forward -€11,546
down €11,546 (-6.8%), from -€168,736 to -€180,282
- Gross operating margin -€2,527
down €2,527 (-11.0%), from €22,974 to €20,447
- Turnover -€1,734
no longer reported in 2025 (was €1,734)
- Other operating charges +€1,103
up €1,103 (+43.8%), from €2,519 to €3,623
- Purchases and services -€980
down €980 (-8.9%), from €10,949 to €9,970
- Taxes -€610
down €610 (-91.8%), from €664 to €54
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 | €262,712 | €230,797 | -€31,915 | -12.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €249,332 | €220,919 | -€28,413 | -11.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €249,332 | €220,919 | -€28,413 | -11.4% |
| Land and buildings | 22 | €245,316 | €218,943 | -€26,374 | -10.8% |
| Plant, machinery and equipment | 23 | €3,842 | €1,916 | -€1,926 | -50.1% |
| Furniture and vehicles | 24 | €174 | €60 | -€114 | -65.4% |
| Current assets | 29/58 | €13,379 | €9,878 | -€3,502 | -26.2% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €13,379 | €9,878 | -€3,502 | -26.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €262,712 | €230,797 | -€31,915 | -12.1% |
| Equity | 10/15 | -€35,874 | -€47,420 | -€11,546 | -32.2% |
| Contributions | 10/11 | €6,222 | €6,222 | = | 0.0% |
| Capital | 10 | €6,222 | €6,222 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,378 | €12,378 | = | 0.0% |
| Reserves | 13 | €126,640 | €126,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €126,640 | €126,640 | = | 0.0% |
| Legal reserve | 130 | €6,920 | €6,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €119,720 | €119,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,736 | -€180,282 | -€11,546 | -6.8% |
| Amounts payable | 17/49 | €298,585 | €278,217 | -€20,369 | -6.8% |
| Amounts payable within one year | 42/48 | €298,585 | €278,217 | -€20,369 | -6.8% |
| Trade debts | 44 | €791 | €274 | -€517 | -65.3% |
| Suppliers | 440/4 | €791 | €274 | -€517 | -65.3% |
| Other amounts payable | 47/48 | €297,794 | €277,943 | -€19,852 | -6.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €1,734 | - | -€1,734 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,949 | €9,970 | -€980 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,413 | €28,413 | = | 0.0% |
| Other operating charges | 640/8 | €2,519 | €3,623 | +€1,103 | +43.8% |
| Gross operating margin | 9900 | €22,974 | €20,447 | -€2,527 | -11.0% |
| Operating profit (loss) | 9901 | -€7,959 | -€11,589 | -€3,630 | -45.6% |
| Financial income | 75/76B | €4 | €180 | +€177 | +4,870% |
| Recurring financial income | 75 | €4 | €180 | +€177 | +4,870% |
| Financial charges | 65/66B | €120 | €84 | -€36 | -30.1% |
| Recurring financial charges | 65 | €120 | €84 | -€36 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,075 | -€11,492 | -€3,417 | -42.3% |
| Income taxes | 67/77 | €664 | €54 | -€610 | -91.8% |
| Profit (loss) for the period | 9904 | -€8,739 | -€11,546 | -€2,807 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,739 | -€11,546 | -€2,807 | -32.1% |
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 20 October 2026 via checked.be.