Y LINE: 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 LINE
Largest movements
- Cash +€150,309
up €150,309 (+176.1%), from €85,331 to €235,640
mainly Depreciation (+€202,074) and Net result for the year (+€185,510)
- Tangible fixed assets -€139,074
down €139,074 (-18.9%), from €737,621 to €598,547
of which Leasing and similar rights: -€170,279
- Receivables within one year +€66,254
up €66,254 (+18.0%), from €368,173 to €434,426
- Reserves +€185,510
up €185,510 (+67.6%), from €274,292 to €459,802
- Debts after one year -€162,230
down €162,230 (-39.5%), from €411,109 to €248,878
- Trade debts +€77,602
up €77,602 (+46.3%), from €167,648 to €245,250
- Other debts -€18,556
down €18,556 (-20.6%), from €90,139 to €71,584
- Gross operating margin +€174,192
up €174,192 (+23.6%), from €736,987 to €911,179
- Staff costs +€79,678
up €79,678 (+23.9%), from €333,631 to €413,309
- Depreciation +€38,037
up €38,037 (+23.2%), from €164,037 to €202,074
- Taxes +€21,581
up €21,581 (+36.2%), from €59,686 to €81,267
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 | €1,206,291 | €1,286,020 | +€79,728 | +6.6% |
| Fixed assets | 21/28 | €737,621 | €598,547 | -€139,074 | -18.9% |
| Tangible fixed assets | 22/27 | €737,621 | €598,547 | -€139,074 | -18.9% |
| Furniture and vehicles | 24 | €121,837 | €153,042 | +€31,205 | +25.6% |
| Leasing and similar rights | 25 | €615,784 | €445,505 | -€170,279 | -27.7% |
| Current assets | 29/58 | €468,671 | €687,473 | +€218,802 | +46.7% |
| Amounts receivable within one year | 40/41 | €368,173 | €434,426 | +€66,254 | +18.0% |
| Trade receivables | 40 | €368,173 | €434,426 | +€66,254 | +18.0% |
| Cash at bank and in hand | 54/58 | €85,331 | €235,640 | +€150,309 | +176.1% |
| Deferred charges and accrued income | 490/1 | €15,167 | €17,407 | +€2,239 | +14.8% |
| Total equity and liabilities | 10/49 | €1,206,291 | €1,286,020 | +€79,728 | +6.6% |
| Equity | 10/15 | €277,292 | €462,802 | +€185,510 | +66.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €274,292 | €459,802 | +€185,510 | +67.6% |
| Distributable reserves | 133 | €274,292 | €459,802 | +€185,510 | +67.6% |
| Amounts payable | 17/49 | €928,999 | €823,218 | -€105,782 | -11.4% |
| Amounts payable after more than one year | 17 | €411,109 | €248,878 | -€162,230 | -39.5% |
| Financial debts | 170/4 | €411,109 | €248,878 | -€162,230 | -39.5% |
| Amounts payable within one year | 42/48 | €514,148 | €568,564 | +€54,416 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €161,855 | €162,230 | +€376 | +0.2% |
| Trade debts | 44 | €167,648 | €245,250 | +€77,602 | +46.3% |
| Suppliers | 440/4 | €167,648 | €245,250 | +€77,602 | +46.3% |
| Taxes, remuneration and social security | 45 | €94,506 | €89,500 | -€5,006 | -5.3% |
| Taxes | 450/3 | €73,144 | €57,973 | -€15,171 | -20.7% |
| Remuneration and social security | 454/9 | €21,362 | €31,527 | +€10,165 | +47.6% |
| Other amounts payable | 47/48 | €90,139 | €71,584 | -€18,556 | -20.6% |
| Accrued charges and deferred income | 492/3 | €3,743 | €5,775 | +€2,033 | +54.3% |
| Remuneration, social security and pensions | 62 | €333,631 | €413,309 | +€79,678 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,037 | €202,074 | +€38,037 | +23.2% |
| Other operating charges | 640/8 | €2,912 | €5,607 | +€2,695 | +92.5% |
| Gross operating margin | 9900 | €736,987 | €911,179 | +€174,192 | +23.6% |
| Operating profit (loss) | 9901 | €236,407 | €290,189 | +€53,782 | +22.7% |
| Financial income | 75/76B | €334 | €425 | +€91 | +27.3% |
| Recurring financial income | 75 | €334 | €425 | +€91 | +27.3% |
| Financial charges | 65/66B | €22,469 | €23,837 | +€1,368 | +6.1% |
| Recurring financial charges | 65 | €22,469 | €23,837 | +€1,368 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €214,272 | €266,777 | +€52,506 | +24.5% |
| Income taxes | 67/77 | €59,686 | €81,267 | +€21,581 | +36.2% |
| Profit (loss) for the period | 9904 | €154,585 | €185,510 | +€30,925 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,585 | €185,510 | +€30,925 | +20.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.