Y.L.J.: 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.L.J.
Largest movements
- Receivables within one year +€38,804
up €38,804 (+20.8%), from €186,758 to €225,562
of which Other amounts receivable: +€20,524
- Tangible fixed assets -€24,959
down €24,959 (-4.7%), from €530,362 to €505,403
of which Furniture and vehicles: -€17,652
- Cash -€9,977
down €9,977 (-9.4%), from €105,770 to €95,793
mainly Current portion of long-term debt (-€50,530) and Investment in fixed assets (net) (-€50,194)
- Current portion of long-term debt -€50,530
down €50,530 (-51.2%), from €98,756 to €48,225
- Tax, wage and social debts +€41,229
up €41,229 (+174%), from €23,706 to €64,935
of which Remuneration and social security: +€33,484
- Other debts +€26,361
up €26,361 (+425%), from €6,206 to €32,567
- Reserves -€9,692
down €9,692 (-3.3%), from €290,000 to €280,308
- Gross operating margin +€93,684
up €93,684 (+24.1%), from €388,925 to €482,609
- Staff costs +€64,455
up €64,455 (+23.0%), from €280,309 to €344,763
- Depreciation +€11,614
up €11,614 (+18.3%), from €63,539 to €75,153
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 | €833,209 | €838,898 | +€5,688 | +0.7% |
| Fixed assets | 21/28 | €530,362 | €505,403 | -€24,959 | -4.7% |
| Tangible fixed assets | 22/27 | €530,362 | €505,403 | -€24,959 | -4.7% |
| Land and buildings | 22 | €331,142 | €321,748 | -€9,394 | -2.8% |
| Plant, machinery and equipment | 23 | €7,979 | €14,224 | +€6,245 | +78.3% |
| Furniture and vehicles | 24 | €141,664 | €124,012 | -€17,652 | -12.5% |
| Other tangible fixed assets | 26 | €49,577 | €45,419 | -€4,158 | -8.4% |
| Current assets | 29/58 | €302,847 | €333,494 | +€30,647 | +10.1% |
| Stocks and contracts in progress | 3 | €5,562 | €5,797 | +€235 | +4.2% |
| Stocks | 30/36 | €5,562 | €5,797 | +€235 | +4.2% |
| Amounts receivable within one year | 40/41 | €186,758 | €225,562 | +€38,804 | +20.8% |
| Trade receivables | 40 | €97,001 | €115,282 | +€18,281 | +18.8% |
| Other amounts receivable | 41 | €89,757 | €110,281 | +€20,524 | +22.9% |
| Cash at bank and in hand | 54/58 | €105,770 | €95,793 | -€9,977 | -9.4% |
| Deferred charges and accrued income | 490/1 | €4,757 | €6,342 | +€1,585 | +33.3% |
| Total equity and liabilities | 10/49 | €833,209 | €838,898 | +€5,688 | +0.7% |
| Equity | 10/15 | €364,633 | €355,681 | -€8,952 | -2.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €290,000 | €280,308 | -€9,692 | -3.3% |
| Distributable reserves | 133 | €290,000 | €280,308 | -€9,692 | -3.3% |
| Profit (loss) carried forward | 14 | €54,173 | €54,913 | +€740 | +1.4% |
| Amounts payable | 17/49 | €468,576 | €483,217 | +€14,640 | +3.1% |
| Amounts payable after more than one year | 17 | €330,007 | €331,770 | +€1,763 | +0.5% |
| Financial debts | 170/4 | €330,007 | €331,770 | +€1,763 | +0.5% |
| Amounts payable within one year | 42/48 | €138,569 | €150,846 | +€12,277 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €98,756 | €48,225 | -€50,530 | -51.2% |
| Trade debts | 44 | €9,901 | €5,119 | -€4,783 | -48.3% |
| Suppliers | 440/4 | €9,901 | €5,119 | -€4,783 | -48.3% |
| Taxes, remuneration and social security | 45 | €23,706 | €64,935 | +€41,229 | +174% |
| Taxes | 450/3 | €23,706 | €31,452 | +€7,745 | +32.7% |
| Remuneration and social security | 454/9 | - | €33,484 | +€33,484 | |
| Other amounts payable | 47/48 | €6,206 | €32,567 | +€26,361 | +425% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Remuneration, social security and pensions | 62 | €280,309 | €344,763 | +€64,455 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,539 | €75,153 | +€11,614 | +18.3% |
| Other operating charges | 640/8 | €6,293 | €3,399 | -€2,893 | -46.0% |
| Gross operating margin | 9900 | €388,925 | €482,609 | +€93,684 | +24.1% |
| Operating profit (loss) | 9901 | €38,784 | €59,293 | +€20,509 | +52.9% |
| Financial charges | 65/66B | €7,887 | €12,016 | +€4,129 | +52.4% |
| Recurring financial charges | 65 | €7,887 | €12,016 | +€4,129 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €30,897 | €47,278 | +€16,380 | +53.0% |
| Income taxes | 67/77 | €10,266 | €6,537 | -€3,729 | -36.3% |
| Profit (loss) for the period | 9904 | €20,631 | €40,740 | +€20,109 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,631 | €40,740 | +€20,109 | +97.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.