YACI: what changed
Two fiscal 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.
YACI
Largest movements
- Stocks and contracts -€138,204
no longer reported in 2025 (was €138,204)
- Receivables within one year -€82,688
no longer reported in 2025 (was €82,688)
- Cash -€4,806
down €4,806 (-78.4%), from €6,129 to €1,323
mainly Advances received (-€104,781) and Other debts (-€70,027)
- Advances received -€104,781
no longer reported in 2025 (was €104,781)
- Other debts -€70,027
no longer reported in 2025 (was €70,027)
- Profit (loss) carried forward -€35,753
down €35,753, from €16,691 to -€19,062
- Trade debts -€14,771
no longer reported in 2025 (was €14,771)
- Gross operating margin -€38,012
down €38,012, from €3,916 to -€34,097
- Other operating charges -€729
no longer reported in 2025 (was €729)
- Financial charges +€395
up €395 (+99.4%), from €398 to €793
of which Financial charges: +€395
- Depreciation -€374
down €374 (-28.3%), from €1,322 to €948
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 | €228,044 | €1,398 | -€226,646 | -99.4% |
| Fixed assets | 21/28 | €1,023 | €75 | -€948 | -92.7% |
| Tangible fixed assets | 22/27 | €948 | - | -€948 | |
| Plant, machinery and equipment | 23 | €817 | - | -€817 | |
| Furniture and vehicles | 24 | €131 | - | -€131 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €227,021 | €1,323 | -€225,698 | -99.4% |
| Stocks and contracts in progress | 3 | €138,204 | - | -€138,204 | |
| Stocks | 30/36 | €138,204 | - | -€138,204 | |
| Amounts receivable within one year | 40/41 | €82,688 | - | -€82,688 | |
| Trade receivables | 40 | €82,688 | - | -€82,688 | |
| Cash at bank and in hand | 54/58 | €6,129 | €1,323 | -€4,806 | -78.4% |
| Total equity and liabilities | 10/49 | €228,044 | €1,398 | -€226,646 | -99.4% |
| Equity | 10/15 | €37,151 | €1,398 | -€35,753 | -96.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,691 | -€19,062 | -€35,753 | |
| Amounts payable | 17/49 | €190,893 | - | -€190,893 | |
| Amounts payable within one year | 42/48 | €190,893 | - | -€190,893 | |
| Trade debts | 44 | €14,771 | - | -€14,771 | |
| Suppliers | 440/4 | €14,771 | - | -€14,771 | |
| Advances received on contracts in progress | 46 | €104,781 | - | -€104,781 | |
| Taxes, remuneration and social security | 45 | €1,315 | - | -€1,315 | |
| Taxes | 450/3 | €1,315 | - | -€1,315 | |
| Other amounts payable | 47/48 | €70,027 | - | -€70,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,322 | €948 | -€374 | -28.3% |
| Other operating charges | 640/8 | €729 | - | -€729 | |
| Gross operating margin | 9900 | €3,916 | -€34,097 | -€38,012 | |
| Operating profit (loss) | 9901 | €1,864 | -€35,045 | -€36,909 | |
| Financial income | 75/76B | €30 | €85 | +€55 | +181.8% |
| Recurring financial income | 75 | €30 | €85 | +€55 | +181.8% |
| Non-recurring financial income | 76B | €30 | €85 | +€55 | +181.8% |
| Financial charges | 65/66B | €398 | €793 | +€395 | +99.4% |
| Recurring financial charges | 65 | €398 | €793 | +€395 | +99.4% |
| Non-recurring financial charges | 66B | €398 | €793 | +€395 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | -€35,753 | -€37,249 | |
| Income taxes | 67/77 | €145 | - | -€145 | |
| Profit (loss) for the period | 9904 | €1,351 | -€35,753 | -€37,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,351 | -€35,753 | -€37,105 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.