Y&E SUPPORT: 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&E SUPPORT
Largest movements
- Tangible fixed assets -€18,008
down €18,008 (-36.2%), from €49,779 to €31,771
of which Furniture and vehicles: -€15,612
- Cash -€7,920
down €7,920 (-8.5%), from €93,519 to €85,598
mainly Contributions, distributions and other (-€40,998) and Tax, wage and social debts (-€4,680)
- Stocks and contracts +€2,308
up €2,308 (+92.2%), from €2,502 to €4,810
- Reserves -€16,850
down €16,850 (-14.2%), from €118,804 to €101,954
of which Distributable reserves: -€16,850
- Tax, wage and social debts -€4,680
down €4,680 (-62.2%), from €7,523 to €2,842
- Other debts -€4,462
down €4,462 (-5.5%), from €80,438 to €75,976
- Gross operating margin -€8,670
down €8,670 (-13.7%), from €63,240 to €54,570
- Taxes -€1,452
down €1,452 (-14.0%), from €10,360 to €8,909
- Depreciation +€737
up €737 (+4.0%), from €18,370 to €19,107
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 | €209,595 | €187,065 | -€22,530 | -10.7% |
| Fixed assets | 21/28 | €64,688 | €46,680 | -€18,008 | -27.8% |
| Tangible fixed assets | 22/27 | €49,779 | €31,771 | -€18,008 | -36.2% |
| Land and buildings | 22 | €6,396 | €4,000 | -€2,396 | -37.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €43,383 | €27,771 | -€15,612 | -36.0% |
| Financial fixed assets | 28 | €14,908 | €14,908 | = | 0.0% |
| Current assets | 29/58 | €144,907 | €140,385 | -€4,522 | -3.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €2,502 | €4,810 | +€2,308 | +92.2% |
| Stocks | 30/36 | €2,502 | €4,810 | +€2,308 | +92.2% |
| Amounts receivable within one year | 40/41 | €46,997 | €48,567 | +€1,570 | +3.3% |
| Trade receivables | 40 | €8,983 | €5,957 | -€3,025 | -33.7% |
| Other amounts receivable | 41 | €38,014 | €42,610 | +€4,595 | +12.1% |
| Cash at bank and in hand | 54/58 | €93,519 | €85,598 | -€7,920 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,890 | €1,410 | -€480 | -25.4% |
| Total equity and liabilities | 10/49 | €209,595 | €187,065 | -€22,530 | -10.7% |
| Equity | 10/15 | €118,804 | €101,954 | -€16,850 | -14.2% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €118,804 | €101,954 | -€16,850 | -14.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,804 | €101,954 | -€16,850 | -14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,791 | €85,111 | -€5,680 | -6.3% |
| Amounts payable within one year | 42/48 | €90,791 | €83,714 | -€7,077 | -7.8% |
| Trade debts | 44 | €2,831 | €4,896 | +€2,065 | +73.0% |
| Suppliers | 440/4 | €2,831 | €4,896 | +€2,065 | +73.0% |
| Taxes, remuneration and social security | 45 | €7,523 | €2,842 | -€4,680 | -62.2% |
| Taxes | 450/3 | €7,523 | €2,842 | -€4,680 | -62.2% |
| Other amounts payable | 47/48 | €80,438 | €75,976 | -€4,462 | -5.5% |
| Accrued charges and deferred income | 492/3 | - | €1,397 | +€1,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,370 | €19,107 | +€737 | +4.0% |
| Other operating charges | 640/8 | €2,650 | €2,688 | +€38 | +1.4% |
| Non-recurring operating charges | 66A | €8,738 | €0 | -€8,738 | -100.0% |
| Gross operating margin | 9900 | €63,240 | €54,570 | -€8,670 | -13.7% |
| Operating profit (loss) | 9901 | €33,482 | €32,775 | -€708 | -2.1% |
| Financial income | 75/76B | €188 | €477 | +€289 | +154.2% |
| Recurring financial income | 75 | €188 | €477 | +€289 | +154.2% |
| Financial charges | 65/66B | €68 | €195 | +€127 | +185.7% |
| Recurring financial charges | 65 | €68 | €195 | +€127 | +185.7% |
| Profit (loss) for the period before taxes | 9903 | €33,602 | €33,057 | -€545 | -1.6% |
| Income taxes | 67/77 | €10,360 | €8,909 | -€1,452 | -14.0% |
| Profit (loss) for the period | 9904 | €23,242 | €24,148 | +€907 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,242 | €24,148 | +€907 | +3.9% |
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 12 October 2026 via checked.be.