YA SERVICES: 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.
YA SERVICES
Largest movements
- Receivables within one year +€19,137
up €19,137 (+56.2%), from €34,025 to €53,163
of which Trade receivables: +€20,020
- Cash -€2,178
down €2,178 (-24.6%), from €8,856 to €6,678
mainly Receivables within one year (-€19,137) and Tax, wage and social debts (-€500)
- Tangible fixed assets -€1,355
down €1,355 (-65.5%), from €2,069 to €713
- Profit (loss) carried forward +€8,941
up €8,941 (+26.4%), from €33,828 to €42,770
- Trade debts +€4,215
up €4,215 (+798.5%), from €528 to €4,743
- Other debts +€2,977
up €2,977, from €0 to €2,977
- Gross operating margin -€5,238
down €5,238 (-29.0%), from €18,058 to €12,820
- Taxes -€1,645
down €1,645 (-40.3%), from €4,079 to €2,433
- Other operating charges -€589
down €589 (-100.0%), from €589 to €0
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 | €44,950 | €60,554 | +€15,604 | +34.7% |
| Fixed assets | 21/28 | €2,069 | €713 | -€1,355 | -65.5% |
| Tangible fixed assets | 22/27 | €2,069 | €713 | -€1,355 | -65.5% |
| Plant, machinery and equipment | 23 | €2,069 | €713 | -€1,355 | -65.5% |
| Current assets | 29/58 | €42,881 | €59,840 | +€16,959 | +39.5% |
| Amounts receivable within one year | 40/41 | €34,025 | €53,163 | +€19,137 | +56.2% |
| Trade receivables | 40 | €33,143 | €53,163 | +€20,020 | +60.4% |
| Other amounts receivable | 41 | €883 | €0 | -€883 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,856 | €6,678 | -€2,178 | -24.6% |
| Total equity and liabilities | 10/49 | €44,950 | €60,554 | +€15,604 | +34.7% |
| Equity | 10/15 | €36,828 | €45,770 | +€8,941 | +24.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,828 | €42,770 | +€8,941 | +26.4% |
| Amounts payable | 17/49 | €8,122 | €14,784 | +€6,662 | +82.0% |
| Amounts payable within one year | 42/48 | €8,092 | €14,784 | +€6,692 | +82.7% |
| Trade debts | 44 | €528 | €4,743 | +€4,215 | +798.5% |
| Suppliers | 440/4 | €528 | €4,743 | +€4,215 | +798.5% |
| Taxes, remuneration and social security | 45 | €7,564 | €7,064 | -€500 | -6.6% |
| Taxes | 450/3 | €7,564 | €7,064 | -€500 | -6.6% |
| Other amounts payable | 47/48 | €0 | €2,977 | +€2,977 | |
| Accrued charges and deferred income | 492/3 | €30 | €0 | -€30 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,355 | -€5 | -0.3% |
| Other operating charges | 640/8 | €589 | €0 | -€589 | -100.0% |
| Gross operating margin | 9900 | €18,058 | €12,820 | -€5,238 | -29.0% |
| Operating profit (loss) | 9901 | €16,110 | €11,465 | -€4,645 | -28.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €96 | €90 | -€6 | -5.8% |
| Recurring financial charges | 65 | €96 | €90 | -€6 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €16,014 | €11,375 | -€4,639 | -29.0% |
| Income taxes | 67/77 | €4,079 | €2,433 | -€1,645 | -40.3% |
| Profit (loss) for the period | 9904 | €11,935 | €8,941 | -€2,994 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,935 | €8,941 | -€2,994 | -25.1% |
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 11 October 2026 via checked.be.