Y.S.A.: 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.S.A.
Largest movements
- Cash -€2,158
down €2,158 (-56.1%), from €3,844 to €1,685
mainly Net result for the year (-€1,903) and Receivables within one year (-€255)
- Profit (loss) carried forward -€1,903
down €1,903 (-4.3%), from -€43,957 to -€45,860
- Gross operating margin -€1,053
down €1,053 (-330%), from -€319 to -€1,372
- Financial charges +€14
up €14 (+11.9%), from €117 to €131
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.
Derived cash bridge
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 | €151,363 | €149,460 | -€1,903 | -1.3% |
| Fixed assets | 21/28 | €147,500 | €147,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €147,500 | €147,500 | = | 0.0% |
| Land and buildings | 22 | €147,500 | €147,500 | = | 0.0% |
| Current assets | 29/58 | €3,863 | €1,960 | -€1,903 | -49.3% |
| Amounts receivable within one year | 40/41 | €20 | €275 | +€255 | +1,294% |
| Other amounts receivable | 41 | €20 | €275 | +€255 | +1,294% |
| Cash at bank and in hand | 54/58 | €3,844 | €1,685 | -€2,158 | -56.1% |
| Total equity and liabilities | 10/49 | €151,363 | €149,460 | -€1,903 | -1.3% |
| Equity | 10/15 | -€18,637 | -€20,540 | -€1,903 | -10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,321 | €5,321 | = | 0.0% |
| Distributable reserves | 133 | €5,321 | €5,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,957 | -€45,860 | -€1,903 | -4.3% |
| Amounts payable | 17/49 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Other amounts payable | 178/9 | €170,000 | €170,000 | = | 0.0% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€319 | -€1,372 | -€1,053 | -330% |
| Operating profit (loss) | 9901 | -€706 | -€1,772 | -€1,066 | -151% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€823 | -€1,903 | -€1,080 | -131% |
| Profit (loss) for the period | 9904 | -€823 | -€1,903 | -€1,080 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€823 | -€1,903 | -€1,080 | -131% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.