YC: 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.
YC
Largest movements
- Receivables within one year -€14,787
down €14,787 (-48.8%), from €30,271 to €15,484
of which Other amounts receivable: -€7,787
- Cash +€8,850
up €8,850 (+602%), from €1,470 to €10,319
mainly Receivables within one year (+€14,787) and Other debts (+€5,238)
- Profit (loss) carried forward -€11,264
new in 2025: -€11,264
- Other debts +€5,238
new in 2025: €5,238
- Gross operating margin -€21,061
down €21,061, from €13,815 to -€7,246
- Staff costs -€1,674
down €1,674 (-66.4%), from €2,521 to €847
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 | €101,741 | €95,803 | -€5,937 | -5.8% |
| Fixed assets | 21/28 | €70,000 | €70,000 | = | 0.0% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €31,741 | €25,803 | -€5,937 | -18.7% |
| Amounts receivable within one year | 40/41 | €30,271 | €15,484 | -€14,787 | -48.8% |
| Trade receivables | 40 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 41 | €23,271 | €15,484 | -€7,787 | -33.5% |
| Cash at bank and in hand | 54/58 | €1,470 | €10,319 | +€8,850 | +602% |
| Total equity and liabilities | 10/49 | €101,741 | €95,803 | -€5,937 | -5.8% |
| Equity | 10/15 | €99,598 | €88,334 | -€11,264 | -11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,398 | €93,398 | = | 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% |
| Distributable reserves | 133 | €91,538 | €91,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,264 | -€11,264 | |
| Amounts payable | 17/49 | €2,143 | €7,469 | +€5,327 | +249% |
| Amounts payable within one year | 42/48 | €2,143 | €7,469 | +€5,327 | +249% |
| Current portion of amounts payable after more than one year | 42 | €949 | €961 | +€12 | +1.3% |
| Trade debts | 44 | €1,194 | €1,271 | +€77 | +6.4% |
| Suppliers | 440/4 | €1,194 | €1,271 | +€77 | +6.4% |
| Other amounts payable | 47/48 | - | €5,238 | +€5,238 | |
| Remuneration, social security and pensions | 62 | €2,521 | €847 | -€1,674 | -66.4% |
| Gross operating margin | 9900 | €13,815 | -€7,246 | -€21,061 | |
| Operating profit (loss) | 9901 | €11,294 | -€8,093 | -€19,387 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €218 | €172 | -€46 | -21.0% |
| Recurring financial charges | 65 | €218 | €172 | -€46 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €11,076 | -€8,264 | -€19,340 | |
| Income taxes | 67/77 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €8,076 | -€11,264 | -€19,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,076 | -€11,264 | -€19,340 |
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 31 October 2026 via checked.be.