Y.DIE: 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.DIE
Largest movements
- Cash +€140,088
up €140,088 (+406.4%), from €34,473 to €174,561
mainly Other debts (+€155,531) and Receivables within one year (+€70,821)
- Receivables within one year -€70,821
down €70,821 (-80.7%), from €87,785 to €16,964
of which Trade receivables: -€45,111
- Tangible fixed assets -€27,595
down €27,595 (-7.1%), from €389,592 to €361,997
of which Land and buildings: -€25,235
- Other debts +€155,531
up €155,531 (+7156.7%), from €2,173 to €157,704
- Profit (loss) carried forward -€89,371
down €89,371 (-18.5%), from €484,355 to €394,984
- Tax, wage and social debts -€24,665
down €24,665 (-71.8%), from €34,375 to €9,710
- Gross operating margin -€24,606
down €24,606 (-17.3%), from €142,351 to €117,745
- Depreciation +€5,617
up €5,617 (+25.6%), from €21,978 to €27,595
- Other operating charges -€2,848
down €2,848 (-47.6%), from €5,978 to €3,130
- Taxes -€2,269
down €2,269 (-8.9%), from €25,408 to €23,139
- Financial charges +€1,449
up €1,449 (+80.4%), from €1,802 to €3,251
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 | €520,904 | €566,067 | +€45,164 | +8.7% |
| Fixed assets | 21/28 | €389,592 | €361,997 | -€27,595 | -7.1% |
| Tangible fixed assets | 22/27 | €389,592 | €361,997 | -€27,595 | -7.1% |
| Land and buildings | 22 | €375,324 | €350,089 | -€25,235 | -6.7% |
| Plant, machinery and equipment | 23 | €14,157 | €11,908 | -€2,249 | -15.9% |
| Furniture and vehicles | 24 | €111 | - | -€111 | |
| Current assets | 29/58 | €131,311 | €204,070 | +€72,759 | +55.4% |
| Stocks and contracts in progress | 3 | €7,455 | €9,924 | +€2,469 | +33.1% |
| Stocks | 30/36 | €7,455 | €9,924 | +€2,469 | +33.1% |
| Amounts receivable within one year | 40/41 | €87,785 | €16,964 | -€70,821 | -80.7% |
| Trade receivables | 40 | €60,214 | €15,103 | -€45,111 | -74.9% |
| Other amounts receivable | 41 | €27,571 | €1,861 | -€25,710 | -93.3% |
| Cash at bank and in hand | 54/58 | €34,473 | €174,561 | +€140,088 | +406.4% |
| Deferred charges and accrued income | 490/1 | €1,599 | €2,621 | +€1,023 | +64.0% |
| Total equity and liabilities | 10/49 | €520,904 | €566,067 | +€45,164 | +8.7% |
| Equity | 10/15 | €484,355 | €394,984 | -€89,371 | -18.5% |
| Profit (loss) carried forward | 14 | €484,355 | €394,984 | -€89,371 | -18.5% |
| Amounts payable | 17/49 | €36,548 | €171,083 | +€134,535 | +368.1% |
| Amounts payable within one year | 42/48 | €36,548 | €171,083 | +€134,535 | +368.1% |
| Trade debts | 44 | - | €3,669 | +€3,669 | |
| Suppliers | 440/4 | - | €3,669 | +€3,669 | |
| Taxes, remuneration and social security | 45 | €34,375 | €9,710 | -€24,665 | -71.8% |
| Taxes | 450/3 | €34,375 | €9,710 | -€24,665 | -71.8% |
| Other amounts payable | 47/48 | €2,173 | €157,704 | +€155,531 | +7156.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,978 | €27,595 | +€5,617 | +25.6% |
| Other operating charges | 640/8 | €5,978 | €3,130 | -€2,848 | -47.6% |
| Gross operating margin | 9900 | €142,351 | €117,745 | -€24,606 | -17.3% |
| Operating profit (loss) | 9901 | €114,395 | €87,019 | -€27,376 | -23.9% |
| Financial charges | 65/66B | €1,802 | €3,251 | +€1,449 | +80.4% |
| Recurring financial charges | 65 | €1,802 | €3,251 | +€1,449 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €112,593 | €83,768 | -€28,825 | -25.6% |
| Income taxes | 67/77 | €25,408 | €23,139 | -€2,269 | -8.9% |
| Profit (loss) for the period | 9904 | €87,185 | €60,629 | -€26,556 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,185 | €60,629 | -€26,556 | -30.5% |
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 10 October 2026 via checked.be.