Y.H.: what changed
Two fiscal 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.H.
Largest movements
- Receivables within one year -€16,948
down €16,948 (-85.1%), from €19,926 to €2,979
of which Trade receivables: -€19,438
- Tangible fixed assets -€5,167
down €5,167 (-36.1%), from €14,322 to €9,155
- Trade debts -€14,300
down €14,300 (-92.3%), from €15,500 to €1,200
- Profit (loss) carried forward -€4,310
down €4,310 (-43.0%), from -€10,022 to -€14,331
- Debts after one year -€3,600
down €3,600 (-31.9%), from €11,299 to €7,699
- Financial income -€1,263
down €1,263 (-100.0%), from €1,263 to €0
- Depreciation +€627
up €627 (+13.8%), from €4,540 to €5,167
- Financial charges +€561
up €561 (+200.1%), from €281 to €842
- Gross operating margin -€520
down €520 (-16.9%), from €3,083 to €2,563
- Other operating charges +€156
up €156 (+22.1%), from €708 to €865
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 | €39,178 | €16,968 | -€22,209 | -56.7% |
| Fixed assets | 21/28 | €14,522 | €9,355 | -€5,167 | -35.6% |
| Tangible fixed assets | 22/27 | €14,322 | €9,155 | -€5,167 | -36.1% |
| Furniture and vehicles | 24 | €14,322 | €9,155 | -€5,167 | -36.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €24,656 | €7,613 | -€17,043 | -69.1% |
| Amounts receivable within one year | 40/41 | €19,926 | €2,979 | -€16,948 | -85.1% |
| Trade receivables | 40 | €19,438 | €0 | -€19,438 | -100.0% |
| Other amounts receivable | 41 | €488 | €2,979 | +€2,490 | +510.0% |
| Cash at bank and in hand | 54/58 | €4,730 | €4,635 | -€95 | -2.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €39,178 | €16,968 | -€22,209 | -56.7% |
| Equity | 10/15 | €8,778 | €4,469 | -€4,310 | -49.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,022 | -€14,331 | -€4,310 | -43.0% |
| Amounts payable | 17/49 | €30,399 | €12,500 | -€17,900 | -58.9% |
| Amounts payable after more than one year | 17 | €11,299 | €7,699 | -€3,600 | -31.9% |
| Financial debts | 170/4 | €11,299 | €7,699 | -€3,600 | -31.9% |
| Amounts payable within one year | 42/48 | €19,100 | €4,800 | -€14,300 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | €3,600 | = | 0.0% |
| Trade debts | 44 | €15,500 | €1,200 | -€14,300 | -92.3% |
| Suppliers | 440/4 | €15,500 | €1,200 | -€14,300 | -92.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,540 | €5,167 | +€627 | +13.8% |
| Other operating charges | 640/8 | €708 | €865 | +€156 | +22.1% |
| Gross operating margin | 9900 | €3,083 | €2,563 | -€520 | -16.9% |
| Operating profit (loss) | 9901 | -€2,165 | -€3,468 | -€1,303 | -60.2% |
| Financial income | 75/76B | €1,263 | €0 | -€1,263 | -100.0% |
| Recurring financial income | 75 | €1,263 | €0 | -€1,263 | -100.0% |
| Financial charges | 65/66B | €281 | €842 | +€561 | +200.1% |
| Recurring financial charges | 65 | €281 | €842 | +€561 | +200.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,182 | -€4,310 | -€3,128 | -264.6% |
| Profit (loss) for the period | 9904 | -€1,182 | -€4,310 | -€3,128 | -264.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,182 | -€4,310 | -€3,128 | -264.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.