YC: 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.
YC
Largest movements
- Cash +€60,607
up €60,607 (+62.9%), from €96,352 to €156,959
mainly Net result for the year (+€54,886) and Depreciation (+€4,755)
- Tangible fixed assets -€3,295
down €3,295 (-29.2%), from €11,287 to €7,992
of which Plant, machinery and equipment: -€2,709
- Profit (loss) carried forward +€54,886
up €54,886 (+46.7%), from €117,429 to €172,315
- Tax, wage and social debts +€4,072
up €4,072 (+46.4%), from €8,777 to €12,849
- Accrued charges and deferred income -€3,300
down €3,300 (-91.0%), from €3,625 to €325
- Gross operating margin +€13,192
up €13,192 (+21.4%), from €61,548 to €74,741
- Taxes +€2,413
up €2,413 (+20.0%), from €12,046 to €14,459
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 | €130,831 | €187,375 | +€56,544 | +43.2% |
| Fixed assets | 21/28 | €11,287 | €7,992 | -€3,295 | -29.2% |
| Tangible fixed assets | 22/27 | €11,287 | €7,992 | -€3,295 | -29.2% |
| Plant, machinery and equipment | 23 | €9,612 | €6,903 | -€2,709 | -28.2% |
| Furniture and vehicles | 24 | €1,675 | €1,089 | -€586 | -35.0% |
| Current assets | 29/58 | €119,544 | €179,383 | +€59,839 | +50.1% |
| Amounts receivable within one year | 40/41 | €23,192 | €22,424 | -€768 | -3.3% |
| Trade receivables | 40 | €16,442 | €22,424 | +€5,982 | +36.4% |
| Other amounts receivable | 41 | €6,750 | - | -€6,750 | |
| Cash at bank and in hand | 54/58 | €96,352 | €156,959 | +€60,607 | +62.9% |
| Total equity and liabilities | 10/49 | €130,831 | €187,375 | +€56,544 | +43.2% |
| Equity | 10/15 | €118,429 | €173,315 | +€54,886 | +46.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,429 | €172,315 | +€54,886 | +46.7% |
| Amounts payable | 17/49 | €12,402 | €14,060 | +€1,657 | +13.4% |
| Amounts payable within one year | 42/48 | €8,777 | €13,734 | +€4,957 | +56.5% |
| Trade debts | 44 | - | €885 | +€885 | |
| Suppliers | 440/4 | - | €885 | +€885 | |
| Taxes, remuneration and social security | 45 | €8,777 | €12,849 | +€4,072 | +46.4% |
| Taxes | 450/3 | €8,777 | €12,849 | +€4,072 | +46.4% |
| Accrued charges and deferred income | 492/3 | €3,625 | €325 | -€3,300 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,032 | €4,755 | +€723 | +17.9% |
| Other operating charges | 640/8 | €404 | €766 | +€362 | +89.5% |
| Gross operating margin | 9900 | €61,548 | €74,741 | +€13,192 | +21.4% |
| Operating profit (loss) | 9901 | €57,112 | €69,220 | +€12,108 | +21.2% |
| Financial income | 75/76B | €0 | €126 | +€126 | +1256000.0% |
| Recurring financial income | 75 | €0 | €126 | +€126 | +1256000.0% |
| Financial charges | 65/66B | €54 | -€0 | -€54 | |
| Recurring financial charges | 65 | €54 | -€0 | -€54 | |
| Profit (loss) for the period before taxes | 9903 | €57,058 | €69,346 | +€12,288 | +21.5% |
| Income taxes | 67/77 | €12,046 | €14,459 | +€2,413 | +20.0% |
| Profit (loss) for the period | 9904 | €45,012 | €54,886 | +€9,875 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,012 | €54,886 | +€9,875 | +21.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.