Y & D GROUP: 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 & D GROUP
Largest movements
- Cash +€18,934
up €18,934 (+80.8%), from €23,435 to €42,369
mainly Net result for the year (+€17,311) and Tax, wage and social debts (+€5,057)
- Receivables within one year -€2,655
down €2,655 (-44.9%), from €5,913 to €3,258
of which Trade receivables: -€1,360
- Tangible fixed assets -€2,199
down €2,199 (-33.1%), from €6,647 to €4,449
of which Furniture and vehicles: -€1,967
- Stocks and contracts -€961
down €961 (-12.1%), from €7,961 to €7,000
- Profit (loss) carried forward +€17,311
up €17,311 (+7.1%), from -€245,423 to -€228,112
- Other debts -€10,603
down €10,603 (-4.4%), from €242,600 to €231,997
- Tax, wage and social debts +€5,057
up €5,057 (+21.4%), from €23,585 to €28,642
of which Taxes: +€4,540
- Trade debts +€1,537
up €1,537 (+56.4%), from €2,725 to €4,262
- Staff costs -€15,631
down €15,631 (-9.6%), from €163,501 to €147,871
- Gross operating margin +€6,558
up €6,558 (+4.0%), from €162,898 to €169,457
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 | €45,488 | €58,789 | +€13,302 | +29.2% |
| Fixed assets | 21/28 | €6,647 | €4,449 | -€2,199 | -33.1% |
| Tangible fixed assets | 22/27 | €6,647 | €4,449 | -€2,199 | -33.1% |
| Furniture and vehicles | 24 | €4,741 | €2,775 | -€1,967 | -41.5% |
| Other tangible fixed assets | 26 | €1,906 | €1,674 | -€232 | -12.2% |
| Current assets | 29/58 | €38,840 | €54,341 | +€15,500 | +39.9% |
| Stocks and contracts in progress | 3 | €7,961 | €7,000 | -€961 | -12.1% |
| Stocks | 30/36 | €7,961 | €7,000 | -€961 | -12.1% |
| Amounts receivable within one year | 40/41 | €5,913 | €3,258 | -€2,655 | -44.9% |
| Trade receivables | 40 | €4,463 | €3,103 | -€1,360 | -30.5% |
| Other amounts receivable | 41 | €1,449 | €155 | -€1,294 | -89.3% |
| Cash at bank and in hand | 54/58 | €23,435 | €42,369 | +€18,934 | +80.8% |
| Deferred charges and accrued income | 490/1 | €1,531 | €1,714 | +€183 | +11.9% |
| Total equity and liabilities | 10/49 | €45,488 | €58,789 | +€13,302 | +29.2% |
| Equity | 10/15 | -€223,423 | -€206,112 | +€17,311 | +7.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,423 | -€228,112 | +€17,311 | +7.1% |
| Amounts payable | 17/49 | €268,911 | €264,901 | -€4,009 | -1.5% |
| Amounts payable within one year | 42/48 | €268,911 | €264,901 | -€4,009 | -1.5% |
| Trade debts | 44 | €2,725 | €4,262 | +€1,537 | +56.4% |
| Suppliers | 440/4 | €2,725 | €4,262 | +€1,537 | +56.4% |
| Taxes, remuneration and social security | 45 | €23,585 | €28,642 | +€5,057 | +21.4% |
| Taxes | 450/3 | €7,832 | €12,372 | +€4,540 | +58.0% |
| Remuneration and social security | 454/9 | €15,753 | €16,269 | +€517 | +3.3% |
| Other amounts payable | 47/48 | €242,600 | €231,997 | -€10,603 | -4.4% |
| Remuneration, social security and pensions | 62 | €163,501 | €147,871 | -€15,631 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €2,199 | = | 0.0% |
| Other operating charges | 640/8 | €1,380 | €1,343 | -€37 | -2.7% |
| Gross operating margin | 9900 | €162,898 | €169,457 | +€6,558 | +4.0% |
| Operating profit (loss) | 9901 | -€4,182 | €18,045 | +€22,226 | |
| Financial income | 75/76B | €477 | €320 | -€156 | -32.8% |
| Recurring financial income | 75 | €477 | €320 | -€156 | -32.8% |
| Financial charges | 65/66B | €1,084 | €1,021 | -€63 | -5.8% |
| Recurring financial charges | 65 | €1,084 | €1,021 | -€63 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,789 | €17,344 | +€22,133 | |
| Income taxes | 67/77 | €174 | €33 | -€141 | -81.2% |
| Profit (loss) for the period | 9904 | -€4,963 | €17,311 | +€22,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,963 | €17,311 | +€22,274 |
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 9 October 2026 via checked.be.