Y&H GROUP: 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&H GROUP
Largest movements
- Tangible fixed assets -€4,037
down €4,037 (-21.0%), from €19,252 to €15,215
- Stocks and contracts -€2,288
no longer reported in 2025 (was €2,288)
- Receivables within one year +€1,314
new in 2025: €1,314
- Cash -€635
down €635 (-93.8%), from €677 to €42
mainly Trade debts (-€9,113) and Net result for the year (-€5,314)
- Other debts +€11,770
up €11,770 (+16.1%), from €73,118 to €84,888
- Trade debts -€9,113
no longer reported in 2025 (was €9,113)
- Profit (loss) carried forward -€5,314
down €5,314 (-8.2%), from -€64,503 to -€69,817
- Tax, wage and social debts -€2,988
no longer reported in 2025 (was €2,988)
of which Remuneration and social security: -€2,295
- Staff costs -€11,119
no longer reported in 2025 (was €11,119)
- Gross operating margin +€6,546
up €6,546, from -€3,013 to €3,533
- Other operating charges -€4,214
down €4,214 (-64.3%), from €6,551 to €2,336
- Write-downs +€2,288
new in 2025: €2,288
- Financial charges -€629
down €629 (-77.1%), from €815 to €187
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 | €22,217 | €16,571 | -€5,646 | -25.4% |
| Fixed assets | 21/28 | €19,252 | €15,215 | -€4,037 | -21.0% |
| Tangible fixed assets | 22/27 | €19,252 | €15,215 | -€4,037 | -21.0% |
| Plant, machinery and equipment | 23 | €19,252 | €15,215 | -€4,037 | -21.0% |
| Current assets | 29/58 | €2,965 | €1,356 | -€1,609 | -54.3% |
| Stocks and contracts in progress | 3 | €2,288 | - | -€2,288 | |
| Stocks | 30/36 | €2,288 | - | -€2,288 | |
| Amounts receivable within one year | 40/41 | - | €1,314 | +€1,314 | |
| Other amounts receivable | 41 | - | €1,314 | +€1,314 | |
| Cash at bank and in hand | 54/58 | €677 | €42 | -€635 | -93.8% |
| Total equity and liabilities | 10/49 | €22,217 | €16,571 | -€5,646 | -25.4% |
| Equity | 10/15 | -€63,003 | -€68,317 | -€5,314 | -8.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,503 | -€69,817 | -€5,314 | -8.2% |
| Amounts payable | 17/49 | €85,219 | €84,888 | -€331 | -0.4% |
| Amounts payable within one year | 42/48 | €85,219 | €84,888 | -€331 | -0.4% |
| Trade debts | 44 | €9,113 | - | -€9,113 | |
| Suppliers | 440/4 | €9,113 | - | -€9,113 | |
| Taxes, remuneration and social security | 45 | €2,988 | - | -€2,988 | |
| Taxes | 450/3 | €693 | - | -€693 | |
| Remuneration and social security | 454/9 | €2,295 | - | -€2,295 | |
| Other amounts payable | 47/48 | €73,118 | €84,888 | +€11,770 | +16.1% |
| Remuneration, social security and pensions | 62 | €11,119 | - | -€11,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,957 | €4,037 | +€80 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,288 | +€2,288 | |
| Other operating charges | 640/8 | €6,551 | €2,336 | -€4,214 | -64.3% |
| Gross operating margin | 9900 | -€3,013 | €3,533 | +€6,546 | |
| Operating profit (loss) | 9901 | -€24,640 | -€5,128 | +€19,512 | +79.2% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €815 | €187 | -€629 | -77.1% |
| Recurring financial charges | 65 | €815 | €187 | -€629 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,443 | -€5,314 | +€20,129 | +79.1% |
| Profit (loss) for the period | 9904 | -€25,443 | -€5,314 | +€20,129 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,443 | -€5,314 | +€20,129 | +79.1% |
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 22 October 2026 via checked.be.