Y.D.K.: 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.K.
Largest movements
- Cash +€29,676
up €29,676 (+38.1%), from €77,867 to €107,543
mainly Net result for the year (+€73,843) and Other debts (+€27,150)
- Deferred charges and accrued income -€16,573
no longer reported in 2025 (was €16,573)
- Tangible fixed assets -€10,741
down €10,741 (-9.5%), from €113,422 to €102,681
of which Furniture and vehicles: -€9,062
- Receivables within one year +€8,415
up €8,415 (+24.2%), from €34,727 to €43,142
- Other debts +€27,150
up €27,150 (+60.7%), from €44,693 to €71,843
- Trade debts -€16,928
down €16,928 (-70.5%), from €24,012 to €7,084
- Gross operating margin +€25,423
up €25,423 (+35.0%), from €72,581 to €98,004
- Other operating charges -€3,235
down €3,235 (-84.5%), from €3,829 to €594
- Staff costs -€1,338
down €1,338 (-99.3%), from €1,347 to €9
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 | €243,502 | €254,279 | +€10,777 | +4.4% |
| Fixed assets | 21/28 | €113,422 | €102,681 | -€10,741 | -9.5% |
| Tangible fixed assets | 22/27 | €113,422 | €102,681 | -€10,741 | -9.5% |
| Land and buildings | 22 | €75,983 | €74,702 | -€1,281 | -1.7% |
| Plant, machinery and equipment | 23 | €1,194 | €796 | -€398 | -33.3% |
| Furniture and vehicles | 24 | €36,245 | €27,183 | -€9,062 | -25.0% |
| Current assets | 29/58 | €130,080 | €151,598 | +€21,518 | +16.5% |
| Amounts receivable after more than one year | 29 | €913 | €913 | = | 0.0% |
| Other amounts receivable | 291 | €913 | €913 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,727 | €43,142 | +€8,415 | +24.2% |
| Trade receivables | 40 | €34,727 | €43,142 | +€8,415 | +24.2% |
| Cash at bank and in hand | 54/58 | €77,867 | €107,543 | +€29,676 | +38.1% |
| Deferred charges and accrued income | 490/1 | €16,573 | - | -€16,573 | |
| Total equity and liabilities | 10/49 | €243,502 | €254,279 | +€10,777 | +4.4% |
| Equity | 10/15 | €164,717 | €164,717 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,933 | €45,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,073 | €44,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,184 | €100,184 | = | 0.0% |
| Amounts payable | 17/49 | €78,785 | €89,562 | +€10,777 | +13.7% |
| Amounts payable within one year | 42/48 | €78,785 | €89,562 | +€10,777 | +13.7% |
| Trade debts | 44 | €24,012 | €7,084 | -€16,928 | -70.5% |
| Suppliers | 440/4 | €24,012 | €7,084 | -€16,928 | -70.5% |
| Taxes, remuneration and social security | 45 | €10,080 | €10,635 | +€555 | +5.5% |
| Taxes | 450/3 | €10,080 | €10,635 | +€555 | +5.5% |
| Other amounts payable | 47/48 | €44,693 | €71,843 | +€27,150 | +60.7% |
| Remuneration, social security and pensions | 62 | €1,347 | €9 | -€1,338 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,866 | €10,741 | -€125 | -1.2% |
| Other operating charges | 640/8 | €3,829 | €594 | -€3,235 | -84.5% |
| Gross operating margin | 9900 | €72,581 | €98,004 | +€25,423 | +35.0% |
| Operating profit (loss) | 9901 | €56,539 | €86,660 | +€30,121 | +53.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €99 | €95 | -€4 | -4.0% |
| Recurring financial charges | 65 | €99 | €95 | -€4 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €56,440 | €86,566 | +€30,126 | +53.4% |
| Income taxes | 67/77 | €11,747 | €12,723 | +€976 | +8.3% |
| Profit (loss) for the period | 9904 | €44,693 | €73,843 | +€29,150 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,693 | €73,843 | +€29,150 | +65.2% |
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 14 October 2026 via checked.be.