Y-PRO: 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-PRO
Largest movements
- Tangible fixed assets -€23,901
down €23,901 (-3.5%), from €680,876 to €656,975
of which Land and buildings: -€21,189
- Cash -€9,998
down €9,998 (-32.9%), from €30,377 to €20,379
mainly Debts after one year (-€29,713) and Other debts (-€7,581)
- Debts after one year -€29,713
down €29,713 (-7.4%), from €403,905 to €374,192
- Profit (loss) carried forward +€9,379
up €9,379, from -€9,379 to €0
- Tax, wage and social debts +€7,947
up €7,947 (+87.0%), from €9,134 to €17,081
- Other debts -€7,581
down €7,581 (-6.8%), from €111,011 to €103,430
- Gross operating margin +€7,654
up €7,654 (+13.5%), from €56,766 to €64,421
- Depreciation -€5,538
down €5,538 (-15.5%), from €35,818 to €30,280
- Financial charges -€2,917
down €2,917 (-11.9%), from €24,609 to €21,693
- Taxes +€1,548
up €1,548 (+189.1%), from €819 to €2,367
- Other operating charges +€749
up €749 (+15.1%), from €4,970 to €5,719
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 | €732,506 | €703,831 | -€28,675 | -3.9% |
| Fixed assets | 21/28 | €681,478 | €657,577 | -€23,901 | -3.5% |
| Tangible fixed assets | 22/27 | €680,876 | €656,975 | -€23,901 | -3.5% |
| Land and buildings | 22 | €676,479 | €655,290 | -€21,189 | -3.1% |
| Furniture and vehicles | 24 | €4,397 | €1,685 | -€2,712 | -61.7% |
| Financial fixed assets | 28 | €602 | €602 | = | 0.0% |
| Current assets | 29/58 | €51,028 | €46,254 | -€4,774 | -9.4% |
| Amounts receivable within one year | 40/41 | €17,211 | €21,829 | +€4,618 | +26.8% |
| Trade receivables | 40 | €10,128 | €14,955 | +€4,827 | +47.7% |
| Other amounts receivable | 41 | €7,083 | €6,874 | -€209 | -3.0% |
| Cash at bank and in hand | 54/58 | €30,377 | €20,379 | -€9,998 | -32.9% |
| Deferred charges and accrued income | 490/1 | €3,440 | €4,046 | +€606 | +17.6% |
| Total equity and liabilities | 10/49 | €732,506 | €703,831 | -€28,675 | -3.9% |
| Equity | 10/15 | €166,054 | €170,489 | +€4,435 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,833 | €151,889 | -€4,945 | -3.2% |
| Distributable reserves | 133 | €156,833 | €151,889 | -€4,945 | -3.2% |
| Profit (loss) carried forward | 14 | -€9,379 | €0 | +€9,379 | |
| Amounts payable | 17/49 | €566,452 | €533,342 | -€33,110 | -5.8% |
| Amounts payable after more than one year | 17 | €403,905 | €374,192 | -€29,713 | -7.4% |
| Financial debts | 170/4 | €403,905 | €374,192 | -€29,713 | -7.4% |
| Amounts payable within one year | 42/48 | €152,162 | €150,541 | -€1,621 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €28,828 | €29,713 | +€885 | +3.1% |
| Trade debts | 44 | €3,189 | €317 | -€2,872 | -90.0% |
| Suppliers | 440/4 | €3,189 | €317 | -€2,872 | -90.0% |
| Taxes, remuneration and social security | 45 | €9,134 | €17,081 | +€7,947 | +87.0% |
| Taxes | 450/3 | €9,134 | €17,081 | +€7,947 | +87.0% |
| Other amounts payable | 47/48 | €111,011 | €103,430 | -€7,581 | -6.8% |
| Accrued charges and deferred income | 492/3 | €10,385 | €8,609 | -€1,776 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,818 | €30,280 | -€5,538 | -15.5% |
| Other operating charges | 640/8 | €4,970 | €5,719 | +€749 | +15.1% |
| Gross operating margin | 9900 | €56,766 | €64,421 | +€7,654 | +13.5% |
| Operating profit (loss) | 9901 | €15,978 | €28,422 | +€12,444 | +77.9% |
| Financial income | 75/76B | €71 | €73 | +€2 | +2.5% |
| Recurring financial income | 75 | €71 | €73 | +€2 | +2.5% |
| Financial charges | 65/66B | €24,609 | €21,693 | -€2,917 | -11.9% |
| Recurring financial charges | 65 | €24,609 | €21,693 | -€2,917 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,561 | €6,802 | +€15,362 | |
| Income taxes | 67/77 | €819 | €2,367 | +€1,548 | +189.1% |
| Profit (loss) for the period | 9904 | -€9,379 | €4,435 | +€13,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,379 | €4,435 | +€13,814 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.