Y NOT: what changed
Two fiscal 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 NOT
Largest movements
- Tangible fixed assets +€25,886
up €25,886 (+168.6%), from €15,350 to €41,236
of which Furniture and vehicles: +€27,485
- Cash +€2,877
up €2,877 (+3.4%), from €83,563 to €86,440
mainly Debts after one year (+€18,047) and Depreciation (+€11,250)
- Receivables within one year -€2,695
down €2,695 (-34.7%), from €7,766 to €5,071
- Debts after one year +€18,047
up €18,047 (+244.8%), from €7,372 to €25,418
- Profit (loss) carried forward +€7,962
up €7,962 (+16.9%), from €47,194 to €55,156
- Tax, wage and social debts -€1,809
down €1,809 (-54.5%), from €3,319 to €1,511
of which Taxes: -€1,809
- Other debts +€1,419
up €1,419 (+17.4%), from €8,144 to €9,564
- Financial income +€4,146
up €4,146 (+482083.7%), from €1 to €4,147
of which Non-recurring financial income: +€4,144
- Depreciation +€3,619
up €3,619 (+47.4%), from €7,631 to €11,250
- Gross operating margin -€2,580
down €2,580 (-11.7%), from €21,987 to €19,406
- Financial charges +€508
up €508 (+145.8%), from €348 to €856
- Other operating charges -€368
down €368 (-32.6%), from €1,130 to €762
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 | €106,679 | €132,747 | +€26,068 | +24.4% |
| Fixed assets | 21/28 | €15,350 | €41,236 | +€25,886 | +168.6% |
| Tangible fixed assets | 22/27 | €15,350 | €41,236 | +€25,886 | +168.6% |
| Land and buildings | 22 | €485 | - | -€485 | |
| Plant, machinery and equipment | 23 | €3,127 | €2,013 | -€1,114 | -35.6% |
| Furniture and vehicles | 24 | €11,738 | €39,223 | +€27,485 | +234.1% |
| Current assets | 29/58 | €91,329 | €91,511 | +€182 | +0.2% |
| Amounts receivable within one year | 40/41 | €7,766 | €5,071 | -€2,695 | -34.7% |
| Trade receivables | 40 | €7,766 | €5,071 | -€2,695 | -34.7% |
| Cash at bank and in hand | 54/58 | €83,563 | €86,440 | +€2,877 | +3.4% |
| Total equity and liabilities | 10/49 | €106,679 | €132,747 | +€26,068 | +24.4% |
| Equity | 10/15 | €85,185 | €93,148 | +€7,962 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,391 | €19,391 | = | 0.0% |
| Distributable reserves | 133 | €19,391 | €19,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,194 | €55,156 | +€7,962 | +16.9% |
| Amounts payable | 17/49 | €21,494 | €39,599 | +€18,105 | +84.2% |
| Amounts payable after more than one year | 17 | €7,372 | €25,418 | +€18,047 | +244.8% |
| Financial debts | 170/4 | €7,372 | €25,418 | +€18,047 | +244.8% |
| Amounts payable within one year | 42/48 | €14,122 | €14,180 | +€59 | +0.4% |
| Trade debts | 44 | €2,659 | €3,106 | +€448 | +16.8% |
| Suppliers | 440/4 | €2,659 | €3,106 | +€448 | +16.8% |
| Taxes, remuneration and social security | 45 | €3,319 | €1,511 | -€1,809 | -54.5% |
| Taxes | 450/3 | €1,819 | €11 | -€1,809 | -99.4% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €8,144 | €9,564 | +€1,419 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,631 | €11,250 | +€3,619 | +47.4% |
| Other operating charges | 640/8 | €1,130 | €762 | -€368 | -32.6% |
| Non-recurring operating charges | 66A | €546 | - | -€546 | |
| Gross operating margin | 9900 | €21,987 | €19,406 | -€2,580 | -11.7% |
| Operating profit (loss) | 9901 | €12,680 | €7,394 | -€5,286 | -41.7% |
| Financial income | 75/76B | €1 | €4,147 | +€4,146 | +482083.7% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +277.9% |
| Non-recurring financial income | 76B | - | €4,144 | +€4,144 | |
| Financial charges | 65/66B | €348 | €856 | +€508 | +145.8% |
| Recurring financial charges | 65 | €348 | €856 | +€508 | +145.8% |
| Profit (loss) for the period before taxes | 9903 | €12,333 | €10,685 | -€1,648 | -13.4% |
| Income taxes | 67/77 | €2,945 | €2,723 | -€222 | -7.5% |
| Profit (loss) for the period | 9904 | €9,388 | €7,962 | -€1,426 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,388 | €7,962 | -€1,426 | -15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.