Y TA: 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 TA
Largest movements
- Cash +€8,663
up €8,663 (+17.4%), from €49,746 to €58,408
mainly Depreciation (+€8,530) and Receivables within one year (+€2,283)
- Tangible fixed assets -€5,921
down €5,921 (-4.0%), from €147,430 to €141,509
of which Other tangible fixed assets: -€3,631
- Receivables within one year -€2,283
down €2,283 (-27.8%), from €8,207 to €5,924
of which Trade receivables: -€1,388
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€15,670
down €15,670 (-57.1%), from €27,430 to €11,760
- Depreciation -€12,880
down €12,880 (-60.2%), from €21,410 to €8,530
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 | €210,960 | €209,899 | -€1,061 | -0.5% |
| Fixed assets | 21/28 | €147,542 | €141,613 | -€5,930 | -4.0% |
| Intangible fixed assets | 21 | €112 | €104 | -€9 | -7.6% |
| Tangible fixed assets | 22/27 | €147,430 | €141,509 | -€5,921 | -4.0% |
| Land and buildings | 22 | €54,063 | €51,942 | -€2,121 | -3.9% |
| Plant, machinery and equipment | 23 | €2,752 | €2,583 | -€169 | -6.1% |
| Other tangible fixed assets | 26 | €90,615 | €86,984 | -€3,631 | -4.0% |
| Current assets | 29/58 | €63,418 | €68,287 | +€4,869 | +7.7% |
| Stocks and contracts in progress | 3 | €4,821 | €3,286 | -€1,535 | -31.8% |
| Stocks | 30/36 | €4,821 | €3,286 | -€1,535 | -31.8% |
| Amounts receivable within one year | 40/41 | €8,207 | €5,924 | -€2,283 | -27.8% |
| Trade receivables | 40 | €1,712 | €325 | -€1,388 | -81.0% |
| Other amounts receivable | 41 | €6,495 | €5,599 | -€896 | -13.8% |
| Cash at bank and in hand | 54/58 | €49,746 | €58,408 | +€8,663 | +17.4% |
| Deferred charges and accrued income | 490/1 | €643 | €668 | +€25 | +3.8% |
| Total equity and liabilities | 10/49 | €210,960 | €209,899 | -€1,061 | -0.5% |
| Equity | 10/15 | €208,116 | €208,822 | +€705 | +0.3% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €174,832 | €174,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €169,874 | €169,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,294 | -€15,589 | +€705 | +4.3% |
| Amounts payable | 17/49 | €2,844 | €1,078 | -€1,766 | -62.1% |
| Amounts payable within one year | 42/48 | €2,844 | €1,078 | -€1,766 | -62.1% |
| Trade debts | 44 | €1,196 | €598 | -€598 | -50.0% |
| Suppliers | 440/4 | €1,196 | €598 | -€598 | -50.0% |
| Advances received on contracts in progress | 46 | - | €480 | +€480 | |
| Taxes, remuneration and social security | 45 | €1,648 | - | -€1,648 | |
| Taxes | 450/3 | €1,648 | - | -€1,648 | |
| Remuneration, social security and pensions | 62 | €76 | - | -€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,410 | €8,530 | -€12,880 | -60.2% |
| Other operating charges | 640/8 | €2,517 | €2,576 | +€58 | +2.3% |
| Gross operating margin | 9900 | €27,430 | €11,760 | -€15,670 | -57.1% |
| Operating profit (loss) | 9901 | €3,427 | €655 | -€2,772 | -80.9% |
| Financial income | 75/76B | €40 | €112 | +€72 | +182.7% |
| Recurring financial income | 75 | €40 | €112 | +€72 | +182.7% |
| Financial charges | 65/66B | €57 | €62 | +€4 | +7.6% |
| Recurring financial charges | 65 | €57 | €62 | +€4 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €3,409 | €705 | -€2,704 | -79.3% |
| Profit (loss) for the period | 9904 | €3,409 | €705 | -€2,704 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,409 | €705 | -€2,704 | -79.3% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.