Y-control: 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-control
Largest movements
- Receivables within one year +€77,438
up €77,438 (+416.6%), from €18,589 to €96,027
of which Trade receivables: +€77,484
- Tangible fixed assets -€19,105
down €19,105 (-60.2%), from €31,761 to €12,656
of which Furniture and vehicles: -€20,674
- Cash +€7,351
up €7,351 (+77.1%), from €9,530 to €16,881
mainly Provisions (+€40,070) and Tax, wage and social debts (+€25,378)
- Provisions +€40,070
new in 2025: €40,070
- Tax, wage and social debts +€25,378
up €25,378 (+357.5%), from €7,098 to €32,476
of which Taxes: +€25,378
- Reserves +€19,270
new in 2025: €19,270
- Other debts -€9,942
down €9,942 (-53.2%), from €18,689 to €8,746
- Debts after one year -€8,043
down €8,043 (-34.2%), from €23,515 to €15,472
- Gross operating margin +€60,634
up €60,634 (+177.0%), from €34,260 to €94,895
- Provisions +€40,070
new in 2025: €40,070
- Taxes +€13,248
new in 2025: €13,248
- Depreciation -€10,327
down €10,327 (-33.6%), from €30,739 to €20,413
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 | €61,283 | €127,767 | +€66,484 | +108.5% |
| Fixed assets | 21/28 | €31,761 | €12,656 | -€19,105 | -60.2% |
| Tangible fixed assets | 22/27 | €31,761 | €12,656 | -€19,105 | -60.2% |
| Plant, machinery and equipment | 23 | €1,816 | €3,384 | +€1,569 | +86.4% |
| Furniture and vehicles | 24 | €29,945 | €9,271 | -€20,674 | -69.0% |
| Current assets | 29/58 | €29,522 | €115,112 | +€85,590 | +289.9% |
| Amounts receivable within one year | 40/41 | €18,589 | €96,027 | +€77,438 | +416.6% |
| Trade receivables | 40 | €18,543 | €96,027 | +€77,484 | +417.9% |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Cash at bank and in hand | 54/58 | €9,530 | €16,881 | +€7,351 | +77.1% |
| Deferred charges and accrued income | 490/1 | €1,403 | €2,204 | +€801 | +57.1% |
| Total equity and liabilities | 10/49 | €61,283 | €127,767 | +€66,484 | +108.5% |
| Equity | 10/15 | €1,239 | €20,517 | +€19,279 | +1556.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €19,270 | +€19,270 | |
| Distributable reserves | 133 | - | €19,270 | +€19,270 | |
| Profit (loss) carried forward | 14 | €239 | €247 | +€9 | +3.6% |
| Provisions and deferred taxes | 16 | - | €40,070 | +€40,070 | |
| Provisions for liabilities and charges | 160/5 | - | €40,070 | +€40,070 | |
| Other liabilities and charges | 164/5 | - | €40,070 | +€40,070 | |
| Amounts payable | 17/49 | €60,044 | €67,180 | +€7,136 | +11.9% |
| Amounts payable after more than one year | 17 | €23,515 | €15,472 | -€8,043 | -34.2% |
| Financial debts | 170/4 | €23,515 | €15,472 | -€8,043 | -34.2% |
| Amounts payable within one year | 42/48 | €36,170 | €51,233 | +€15,063 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €7,794 | €8,043 | +€248 | +3.2% |
| Trade debts | 44 | €2,589 | €1,968 | -€621 | -24.0% |
| Suppliers | 440/4 | €2,589 | €1,968 | -€621 | -24.0% |
| Taxes, remuneration and social security | 45 | €7,098 | €32,476 | +€25,378 | +357.5% |
| Taxes | 450/3 | €5,598 | €30,976 | +€25,378 | +453.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €18,689 | €8,746 | -€9,942 | -53.2% |
| Accrued charges and deferred income | 492/3 | €360 | €475 | +€115 | +31.9% |
| Non-recurring operating income | 76A | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,739 | €20,413 | -€10,327 | -33.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €40,070 | +€40,070 | |
| Other operating charges | 640/8 | €1,637 | €907 | -€731 | -44.6% |
| Gross operating margin | 9900 | €34,260 | €94,895 | +€60,634 | +177.0% |
| Operating profit (loss) | 9901 | €1,884 | €33,505 | +€31,622 | +1678.5% |
| Financial income | 75/76B | €2 | €0 | -€2 | -90.1% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -90.1% |
| Financial charges | 65/66B | €1,647 | €979 | -€668 | -40.5% |
| Recurring financial charges | 65 | €1,647 | €979 | -€668 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €239 | €32,526 | +€32,288 | +13533.2% |
| Income taxes | 67/77 | - | €13,248 | +€13,248 | |
| Profit (loss) for the period | 9904 | €239 | €19,279 | +€19,040 | +7980.5% |
| Profit (loss) for the period to be appropriated | 9905 | €239 | €19,279 | +€19,040 | +7980.5% |
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 8 October 2026 via checked.be.