Y & Y TRADE: what changed
Y & Y TRADE
Largest movements
- Receivables within one year +€281,345
up €281,345 (+247%), from €114,111 to €395,456
of which Trade receivables: +€281,345
- Cash -€10,484
down €10,484 (-13.7%), from €76,409 to €65,925
mainly Receivables within one year (-€281,345) and Investment in fixed assets (net) (-€7,670)
- Stocks and contracts -€8,965
down €8,965 (-2.3%), from €392,682 to €383,717
- Trade debts +€234,331
up €234,331 (+47.0%), from €498,666 to €732,998
- Profit (loss) carried forward +€24,344
up €24,344 (+44.0%), from €55,313 to €79,657
- Tax, wage and social debts +€16,129
up €16,129 (+52.8%), from €30,547 to €46,676
of which Taxes: +€17,495
- Gross operating margin +€26,948
up €26,948 (+22.4%), from €120,366 to €147,314
- Taxes +€7,094
up €7,094 (+2,278%), from €311 to €7,405
- Depreciation -€5,657
down €5,657 (-45.4%), from €12,452 to €6,795
- Staff costs +€4,567
up €4,567 (+4.7%), from €97,802 to €102,369
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €597,227 | €865,756 | +€268,529 | +45.0% |
| Fixed assets | 21/28 | €14,025 | €14,899 | +€874 | +6.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €13,995 | €8,880 | -€5,115 | -36.5% |
| Plant, machinery and equipment | 23 | €1,675 | €177 | -€1,498 | -89.4% |
| Furniture and vehicles | 24 | €6,626 | €4,375 | -€2,252 | -34.0% |
| Other tangible fixed assets | 26 | €5,694 | €4,328 | -€1,366 | -24.0% |
| Financial fixed assets | 28 | €30 | €6,020 | +€5,990 | +19,965% |
| Current assets | 29/58 | €583,202 | €850,856 | +€267,654 | +45.9% |
| Stocks and contracts in progress | 3 | €392,682 | €383,717 | -€8,965 | -2.3% |
| Stocks | 30/36 | €392,682 | €383,717 | -€8,965 | -2.3% |
| Amounts receivable within one year | 40/41 | €114,111 | €395,456 | +€281,345 | +247% |
| Trade receivables | 40 | €114,091 | €395,436 | +€281,345 | +247% |
| Other amounts receivable | 41 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,409 | €65,925 | -€10,484 | -13.7% |
| Deferred charges and accrued income | 490/1 | - | €5,759 | +€5,759 | |
| Total equity and liabilities | 10/49 | €597,227 | €865,756 | +€268,529 | +45.0% |
| Equity | 10/15 | €61,513 | €85,857 | +€24,344 | +39.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,313 | €79,657 | +€24,344 | +44.0% |
| Amounts payable | 17/49 | €535,714 | €779,898 | +€244,184 | +45.6% |
| Amounts payable within one year | 42/48 | €535,714 | €779,898 | +€244,184 | +45.6% |
| Financial debts | 43 | €6,316 | - | -€6,316 | |
| Credit institutions | 430/8 | €6,316 | - | -€6,316 | |
| Trade debts | 44 | €498,666 | €732,998 | +€234,331 | +47.0% |
| Suppliers | 440/4 | €498,666 | €732,998 | +€234,331 | +47.0% |
| Taxes, remuneration and social security | 45 | €30,547 | €46,676 | +€16,129 | +52.8% |
| Taxes | 450/3 | €23,577 | €41,072 | +€17,495 | +74.2% |
| Remuneration and social security | 454/9 | €6,970 | €5,604 | -€1,366 | -19.6% |
| Other amounts payable | 47/48 | €185 | €225 | +€40 | +21.8% |
| Remuneration, social security and pensions | 62 | €97,802 | €102,369 | +€4,567 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €6,795 | -€5,657 | -45.4% |
| Other operating charges | 640/8 | €1,502 | €1,489 | -€13 | -0.8% |
| Gross operating margin | 9900 | €120,366 | €147,314 | +€26,948 | +22.4% |
| Operating profit (loss) | 9901 | €8,610 | €36,660 | +€28,051 | +326% |
| Financial income | 75/76B | €658 | €44 | -€614 | -93.3% |
| Recurring financial income | 75 | €658 | €44 | -€614 | -93.3% |
| Financial charges | 65/66B | €5,773 | €4,955 | -€819 | -14.2% |
| Recurring financial charges | 65 | €5,773 | €4,955 | -€819 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €3,494 | €31,750 | +€28,256 | +809% |
| Income taxes | 67/77 | €311 | €7,405 | +€7,094 | +2,278% |
| Profit (loss) for the period | 9904 | €3,183 | €24,344 | +€21,161 | +665% |
| Profit (loss) for the period to be appropriated | 9905 | €3,183 | €24,344 | +€21,161 | +665% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.