Y&S: 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&S
Largest movements
- Tangible fixed assets -€6,831
down €6,831 (-9.6%), from €70,993 to €64,162
of which Land and buildings: -€6,118
- Cash +€6,188
up €6,188 (+260.3%), from €2,377 to €8,565
mainly Depreciation (+€6,831) and Receivables within one year (+€3,320)
- Receivables within one year -€3,320
down €3,320 (-3.9%), from €85,252 to €81,932
of which Other amounts receivable: -€16,742
- Debts after one year -€10,912
down €10,912 (-17.7%), from €61,813 to €50,901
- Tax, wage and social debts +€3,007
up €3,007 (+26.6%), from €11,306 to €14,313
of which Remuneration and social security: +€7,000
- Trade debts +€2,650
up €2,650 (+260.5%), from €1,017 to €3,667
- Gross operating margin -€7,640
down €7,640 (-44.6%), from €17,129 to €9,489
- Taxes -€1,142
down €1,142 (-65.8%), from €1,735 to €593
- Financial charges -€1,062
down €1,062 (-37.9%), from €2,803 to €1,742
- Other operating charges -€774
down €774 (-60.9%), from €1,272 to €498
- Depreciation -€554
down €554 (-7.5%), from €7,385 to €6,831
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 | €158,621 | €154,659 | -€3,963 | -2.5% |
| Fixed assets | 21/28 | €70,993 | €64,162 | -€6,831 | -9.6% |
| Tangible fixed assets | 22/27 | €70,993 | €64,162 | -€6,831 | -9.6% |
| Land and buildings | 22 | €68,854 | €62,736 | -€6,118 | -8.9% |
| Furniture and vehicles | 24 | €2,139 | €1,426 | -€713 | -33.3% |
| Current assets | 29/58 | €87,629 | €90,497 | +€2,868 | +3.3% |
| Amounts receivable within one year | 40/41 | €85,252 | €81,932 | -€3,320 | -3.9% |
| Trade receivables | 40 | €4,216 | €17,639 | +€13,422 | +318.3% |
| Other amounts receivable | 41 | €81,035 | €64,294 | -€16,742 | -20.7% |
| Cash at bank and in hand | 54/58 | €2,377 | €8,565 | +€6,188 | +260.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €158,621 | €154,659 | -€3,963 | -2.5% |
| Equity | 10/15 | €73,790 | €73,616 | -€174 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,590 | €67,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,730 | €65,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€174 | -€174 | |
| Amounts payable | 17/49 | €84,832 | €81,043 | -€3,789 | -4.5% |
| Amounts payable after more than one year | 17 | €61,813 | €50,901 | -€10,912 | -17.7% |
| Financial debts | 170/4 | €61,813 | €50,901 | -€10,912 | -17.7% |
| Amounts payable within one year | 42/48 | €23,018 | €30,142 | +€7,123 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €10,695 | €10,912 | +€217 | +2.0% |
| Trade debts | 44 | €1,017 | €3,667 | +€2,650 | +260.5% |
| Suppliers | 440/4 | €1,017 | €3,667 | +€2,650 | +260.5% |
| Taxes, remuneration and social security | 45 | €11,306 | €14,313 | +€3,007 | +26.6% |
| Taxes | 450/3 | €5,306 | €1,313 | -€3,993 | -75.3% |
| Remuneration and social security | 454/9 | €6,000 | €13,000 | +€7,000 | +116.7% |
| Other amounts payable | 47/48 | €0 | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,385 | €6,831 | -€554 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,272 | €498 | -€774 | -60.9% |
| Gross operating margin | 9900 | €17,129 | €9,489 | -€7,640 | -44.6% |
| Operating profit (loss) | 9901 | €8,472 | €2,160 | -€6,312 | -74.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,803 | €1,742 | -€1,062 | -37.9% |
| Recurring financial charges | 65 | €2,803 | €1,742 | -€1,062 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €5,669 | €419 | -€5,250 | -92.6% |
| Income taxes | 67/77 | €1,735 | €593 | -€1,142 | -65.8% |
| Profit (loss) for the period | 9904 | €3,934 | -€174 | -€4,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,934 | -€174 | -€4,108 |
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 5 October 2026 via checked.be.