Y-MANAGE: 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-MANAGE
Largest movements
- Receivables within one year +€48,873
up €48,873 (+317.6%), from €15,386 to €64,259
of which Trade receivables: +€48,935
- Cash +€4,842
up €4,842 (+35.3%), from €13,729 to €18,571
mainly Net result for the year (+€48,834) and Tax, wage and social debts (+€5,531)
- Tangible fixed assets +€1,057
up €1,057 (+47.9%), from €2,207 to €3,265
of which Plant, machinery and equipment: +€1,519
- Profit (loss) carried forward +€48,834
up €48,834 (+303.9%), from €16,068 to €64,902
- Tax, wage and social debts +€5,531
up €5,531 (+49.4%), from €11,192 to €16,723
- Gross operating margin +€43,965
up €43,965 (+211.4%), from €20,795 to €64,760
- Taxes +€9,597
up €9,597 (+207.5%), from €4,625 to €14,221
- Depreciation +€753
up €753 (+736.4%), from €102 to €855
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 | €31,322 | €86,334 | +€55,012 | +175.6% |
| Fixed assets | 21/28 | €2,207 | €3,265 | +€1,057 | +47.9% |
| Tangible fixed assets | 22/27 | €2,207 | €3,265 | +€1,057 | +47.9% |
| Plant, machinery and equipment | 23 | - | €1,519 | +€1,519 | |
| Furniture and vehicles | 24 | €2,207 | €1,745 | -€462 | -20.9% |
| Current assets | 29/58 | €29,115 | €83,070 | +€53,955 | +185.3% |
| Amounts receivable within one year | 40/41 | €15,386 | €64,259 | +€48,873 | +317.6% |
| Trade receivables | 40 | €15,324 | €64,259 | +€48,935 | +319.3% |
| Other amounts receivable | 41 | €62 | - | -€62 | |
| Cash at bank and in hand | 54/58 | €13,729 | €18,571 | +€4,842 | +35.3% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €31,322 | €86,334 | +€55,012 | +175.6% |
| Equity | 10/15 | €18,053 | €66,887 | +€48,834 | +270.5% |
| Contributions | 10/11 | €1,985 | €1,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,068 | €64,902 | +€48,834 | +303.9% |
| Amounts payable | 17/49 | €13,269 | €19,447 | +€6,178 | +46.6% |
| Amounts payable within one year | 42/48 | €13,269 | €19,447 | +€6,178 | +46.6% |
| Trade debts | 44 | €2,077 | €2,549 | +€472 | +22.7% |
| Suppliers | 440/4 | €2,077 | €2,549 | +€472 | +22.7% |
| Taxes, remuneration and social security | 45 | €11,192 | €16,723 | +€5,531 | +49.4% |
| Taxes | 450/3 | €11,192 | €16,723 | +€5,531 | +49.4% |
| Other amounts payable | 47/48 | - | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €855 | +€753 | +736.4% |
| Other operating charges | 640/8 | - | €539 | +€539 | |
| Gross operating margin | 9900 | €20,795 | €64,760 | +€43,965 | +211.4% |
| Operating profit (loss) | 9901 | €20,692 | €63,366 | +€42,673 | +206.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €311 | +€311 | |
| Recurring financial charges | 65 | - | €311 | +€311 | |
| Profit (loss) for the period before taxes | 9903 | €20,693 | €63,055 | +€42,362 | +204.7% |
| Income taxes | 67/77 | €4,625 | €14,221 | +€9,597 | +207.5% |
| Profit (loss) for the period | 9904 | €16,068 | €48,834 | +€32,766 | +203.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,068 | €48,834 | +€32,766 | +203.9% |
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 10 October 2026 via checked.be.