Y.K.C.: 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.K.C.
Largest movements
- Cash -€85,144
down €85,144 (-85.3%), from €99,873 to €14,729
mainly Receivables within one year (-€44,820) and Tax, wage and social debts (-€20,782)
- Receivables within one year +€44,820
up €44,820 (+42.1%), from €106,509 to €151,329
of which Other amounts receivable: +€43,324
- Tax, wage and social debts -€20,782
down €20,782 (-100.0%), from €20,782 to €0
- Profit (loss) carried forward -€16,536
down €16,536 (-16.7%), from €98,735 to €82,199
- Trade debts -€2,197
down €2,197 (-3.4%), from €65,235 to €63,037
- Gross operating margin -€90,507
down €90,507, from €85,969 to -€4,538
- Taxes -€20,782
down €20,782 (-100.0%), from €20,782 to €0
- Financial charges -€6,150
down €6,150, from €6,012 to -€138
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 | €206,882 | €166,558 | -€40,324 | -19.5% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €206,382 | €166,058 | -€40,324 | -19.5% |
| Amounts receivable within one year | 40/41 | €106,509 | €151,329 | +€44,820 | +42.1% |
| Trade receivables | 40 | €55,312 | €56,808 | +€1,496 | +2.7% |
| Other amounts receivable | 41 | €51,197 | €94,521 | +€43,324 | +84.6% |
| Cash at bank and in hand | 54/58 | €99,873 | €14,729 | -€85,144 | -85.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €206,882 | €166,558 | -€40,324 | -19.5% |
| Equity | 10/15 | €119,195 | €102,659 | -€16,536 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,735 | €82,199 | -€16,536 | -16.7% |
| Amounts payable | 17/49 | €87,687 | €63,899 | -€23,788 | -27.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €86,017 | €63,899 | -€22,118 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €861 | +€861 | |
| Trade debts | 44 | €65,235 | €63,037 | -€2,197 | -3.4% |
| Suppliers | 440/4 | €65,235 | €63,037 | -€2,197 | -3.4% |
| Taxes, remuneration and social security | 45 | €20,782 | €0 | -€20,782 | -100.0% |
| Taxes | 450/3 | €20,782 | €0 | -€20,782 | -100.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €1,670 | €0 | -€1,670 | -100.0% |
| Non-recurring operating income | 76A | €99,127 | €0 | -€99,127 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,242 | €1,267 | +€25 | +2.0% |
| Non-recurring operating charges | 66A | - | €10,869 | +€10,869 | |
| Gross operating margin | 9900 | €85,969 | -€4,538 | -€90,507 | |
| Operating profit (loss) | 9901 | €84,727 | -€16,674 | -€101,401 | |
| Financial charges | 65/66B | €6,012 | -€138 | -€6,150 | |
| Recurring financial charges | 65 | €6,012 | -€138 | -€6,150 | |
| Profit (loss) for the period before taxes | 9903 | €78,715 | -€16,536 | -€95,251 | |
| Income taxes | 67/77 | €20,782 | €0 | -€20,782 | -100.0% |
| Profit (loss) for the period | 9904 | €57,933 | -€16,536 | -€74,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,933 | -€16,536 | -€74,469 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.