Y-GESTION: 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-GESTION
Largest movements
- Receivables within one year +€4,730
up €4,730 (+41.2%), from €11,469 to €16,199
of which Trade receivables: +€4,599
- Financial fixed assets +€4,550
up €4,550 (+1011.1%), from €450 to €5,000
- Tangible fixed assets -€634
down €634 (-95.1%), from €666 to €32
- Cash +€439
up €439 (+54.4%), from €807 to €1,246
mainly Short-term financial debts (+€7,927) and Other debts (+€7,835)
- Short-term financial debts +€7,927
new in 2025: €7,927
- Other debts +€7,835
new in 2025: €7,835
- Profit (loss) carried forward -€4,855
down €4,855 (-60.3%), from €8,057 to €3,203
- Tax, wage and social debts -€2,891
down €2,891 (-79.9%), from €3,617 to €726
of which Taxes: -€2,291
- Trade debts +€1,104
up €1,104 (+604.1%), from €183 to €1,286
- Gross operating margin -€5,247
down €5,247 (-65.8%), from €7,980 to €2,733
- Other operating charges +€2,978
up €2,978 (+332.3%), from €896 to €3,874
- Financial charges -€2,151
down €2,151 (-41.4%), from €5,201 to €3,049
of which Financial charges: -€2,601
- Taxes -€695
down €695 (-95.8%), from €726 to €30
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 | €13,392 | €22,477 | +€9,085 | +67.8% |
| Fixed assets | 21/28 | €1,116 | €5,032 | +€3,916 | +350.9% |
| Tangible fixed assets | 22/27 | €666 | €32 | -€634 | -95.1% |
| Furniture and vehicles | 24 | €666 | €32 | -€634 | -95.1% |
| Financial fixed assets | 28 | €450 | €5,000 | +€4,550 | +1011.1% |
| Current assets | 29/58 | €12,276 | €17,444 | +€5,169 | +42.1% |
| Amounts receivable within one year | 40/41 | €11,469 | €16,199 | +€4,730 | +41.2% |
| Trade receivables | 40 | €11,469 | €16,069 | +€4,599 | +40.1% |
| Other amounts receivable | 41 | - | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €807 | €1,246 | +€439 | +54.4% |
| Total equity and liabilities | 10/49 | €13,392 | €22,477 | +€9,085 | +67.8% |
| Equity | 10/15 | €9,557 | €4,703 | -€4,855 | -50.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,057 | €3,203 | -€4,855 | -60.3% |
| Amounts payable | 17/49 | €3,835 | €17,774 | +€13,940 | +363.5% |
| Amounts payable within one year | 42/48 | €3,799 | €17,774 | +€13,975 | +367.8% |
| Financial debts | 43 | - | €7,927 | +€7,927 | |
| Credit institutions | 430/8 | - | €7,927 | +€7,927 | |
| Trade debts | 44 | €183 | €1,286 | +€1,104 | +604.1% |
| Suppliers | 440/4 | €183 | €1,286 | +€1,104 | +604.1% |
| Taxes, remuneration and social security | 45 | €3,617 | €726 | -€2,891 | -79.9% |
| Taxes | 450/3 | €3,017 | €726 | -€2,291 | -75.9% |
| Remuneration and social security | 454/9 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | - | €7,835 | +€7,835 | |
| Accrued charges and deferred income | 492/3 | €35 | - | -€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €634 | -€0 | 0.0% |
| Other operating charges | 640/8 | €896 | €3,874 | +€2,978 | +332.3% |
| Gross operating margin | 9900 | €7,980 | €2,733 | -€5,247 | -65.8% |
| Operating profit (loss) | 9901 | €6,450 | -€1,775 | -€8,225 | |
| Financial charges | 65/66B | €5,201 | €3,049 | -€2,151 | -41.4% |
| Recurring financial charges | 65 | €5,201 | €2,599 | -€2,601 | -50.0% |
| Non-recurring financial charges | 66B | - | €450 | +€450 | |
| Profit (loss) for the period before taxes | 9903 | €1,249 | -€4,824 | -€6,074 | |
| Income taxes | 67/77 | €726 | €30 | -€695 | -95.8% |
| Profit (loss) for the period | 9904 | €524 | -€4,855 | -€5,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €524 | -€4,855 | -€5,378 |
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.