Y.T.S.: 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.T.S.
Largest movements
- Cash -€17,035
down €17,035 (-32.4%), from €52,613 to €35,577
mainly Tax, wage and social debts (-€13,231) and Trade debts (-€7,644)
- Tangible fixed assets -€11,404
no longer reported in 2025 (was €11,404)
- Receivables within one year -€5,539
down €5,539 (-83.1%), from €6,663 to €1,124
of which Trade receivables: -€6,663
- Tax, wage and social debts -€13,231
no longer reported in 2025 (was €13,231)
- Trade debts -€7,644
no longer reported in 2025 (was €7,644)
- Profit (loss) carried forward -€7,297
down €7,297 (-128%), from -€5,681 to -€12,979
- Other debts -€5,805
no longer reported in 2025 (was €5,805)
- Gross operating margin -€43,810
down €43,810 (-99.8%), from €43,885 to €75
- Taxes -€12,820
no longer reported in 2025 (was €12,820)
- Other operating charges +€4,342
up €4,342 (+187%), from €2,321 to €6,664
- Depreciation -€3,293
no longer reported in 2025 (was €3,293)
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 | €70,679 | €36,701 | -€33,978 | -48.1% |
| Fixed assets | 21/28 | €11,404 | - | -€11,404 | |
| Tangible fixed assets | 22/27 | €11,404 | - | -€11,404 | |
| Furniture and vehicles | 24 | €11,404 | - | -€11,404 | |
| Current assets | 29/58 | €59,275 | €36,701 | -€22,574 | -38.1% |
| Amounts receivable within one year | 40/41 | €6,663 | €1,124 | -€5,539 | -83.1% |
| Trade receivables | 40 | €6,663 | - | -€6,663 | |
| Other amounts receivable | 41 | - | €1,124 | +€1,124 | |
| Cash at bank and in hand | 54/58 | €52,613 | €35,577 | -€17,035 | -32.4% |
| Total equity and liabilities | 10/49 | €70,679 | €36,701 | -€33,978 | -48.1% |
| Equity | 10/15 | €43,999 | €36,701 | -€7,297 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,080 | €31,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,573 | €5,573 | = | 0.0% |
| Distributable reserves | 133 | €24,707 | €24,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,681 | -€12,979 | -€7,297 | -128% |
| Amounts payable | 17/49 | €26,680 | - | -€26,680 | |
| Amounts payable within one year | 42/48 | €26,680 | - | -€26,680 | |
| Trade debts | 44 | €7,644 | - | -€7,644 | |
| Suppliers | 440/4 | €7,644 | - | -€7,644 | |
| Taxes, remuneration and social security | 45 | €13,231 | - | -€13,231 | |
| Taxes | 450/3 | €13,231 | - | -€13,231 | |
| Other amounts payable | 47/48 | €5,805 | - | -€5,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,293 | - | -€3,293 | |
| Other operating charges | 640/8 | €2,321 | €6,664 | +€4,342 | +187% |
| Gross operating margin | 9900 | €43,885 | €75 | -€43,810 | -99.8% |
| Operating profit (loss) | 9901 | €38,271 | -€6,588 | -€44,859 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €744 | €743 | -€1 | -0.1% |
| Recurring financial charges | 65 | €744 | €743 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €37,527 | -€7,297 | -€44,825 | |
| Income taxes | 67/77 | €12,820 | - | -€12,820 | |
| Profit (loss) for the period | 9904 | €24,707 | -€7,297 | -€32,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,707 | -€7,297 | -€32,004 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.