Y & S Forever: 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 Forever
Largest movements
- Cash -€769
down €769 (-20.0%), from €3,838 to €3,069
mainly Net result for the year (-€3,191) and Tax, wage and social debts (-€2,989)
- Stocks and contracts +€300
up €300 (+12.0%), from €2,501 to €2,801
- Receivables within one year +€105
up €105 (+351%), from €30 to €135
- Other debts +€4,976
up €4,976 (+19.3%), from €25,721 to €30,697
- Profit (loss) carried forward -€3,191
down €3,191 (-11.5%), from -€27,668 to -€30,859
- Tax, wage and social debts -€2,989
down €2,989 (-69.7%), from €4,291 to €1,302
- Trade debts +€841
up €841 (+128%), from €655 to €1,496
- Financial income +€8,710
up €8,710 (+33,945%), from €26 to €8,736
of which Non-recurring financial income: +€8,670
- Gross operating margin -€7,240
down €7,240 (-184%), from -€3,937 to -€11,177
- Financial charges -€493
down €493 (-72.6%), from €678 to €186
- Taxes -€181
down €181 (-80.1%), from €225 to €45
- Other operating charges +€132
up €132 (+34.2%), from €387 to €520
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 | €6,369 | €6,005 | -€364 | -5.7% |
| Current assets | 29/58 | €6,369 | €6,005 | -€364 | -5.7% |
| Stocks and contracts in progress | 3 | €2,501 | €2,801 | +€300 | +12.0% |
| Stocks | 30/36 | €2,501 | €2,801 | +€300 | +12.0% |
| Amounts receivable within one year | 40/41 | €30 | €135 | +€105 | +351% |
| Trade receivables | 40 | €30 | €135 | +€105 | +351% |
| Cash at bank and in hand | 54/58 | €3,838 | €3,069 | -€769 | -20.0% |
| Total equity and liabilities | 10/49 | €6,369 | €6,005 | -€364 | -5.7% |
| Equity | 10/15 | -€24,299 | -€27,490 | -€3,191 | -13.1% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Reserves | 13 | €3,368 | €3,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,368 | €3,368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,368 | €3,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,668 | -€30,859 | -€3,191 | -11.5% |
| Amounts payable | 17/49 | €30,667 | €33,494 | +€2,827 | +9.2% |
| Amounts payable within one year | 42/48 | €30,667 | €33,494 | +€2,827 | +9.2% |
| Trade debts | 44 | €655 | €1,496 | +€841 | +128% |
| Suppliers | 440/4 | €655 | €1,496 | +€841 | +128% |
| Taxes, remuneration and social security | 45 | €4,291 | €1,302 | -€2,989 | -69.7% |
| Taxes | 450/3 | €4,291 | €1,302 | -€2,989 | -69.7% |
| Other amounts payable | 47/48 | €25,721 | €30,697 | +€4,976 | +19.3% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | -€3,937 | -€11,177 | -€7,240 | -184% |
| Operating profit (loss) | 9901 | -€4,324 | -€11,697 | -€7,373 | -171% |
| Financial income | 75/76B | €26 | €8,736 | +€8,710 | +33,945% |
| Recurring financial income | 75 | €26 | €66 | +€41 | +158% |
| Non-recurring financial income | 76B | - | €8,670 | +€8,670 | |
| Financial charges | 65/66B | €678 | €186 | -€493 | -72.6% |
| Recurring financial charges | 65 | €678 | €186 | -€493 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,976 | -€3,146 | +€1,830 | +36.8% |
| Income taxes | 67/77 | €225 | €45 | -€181 | -80.1% |
| Profit (loss) for the period | 9904 | -€5,202 | -€3,191 | +€2,011 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,202 | -€3,191 | +€2,011 | +38.7% |
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 19 October 2026 via checked.be.