YC COMPTA: 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 COMPTA
Largest movements
- Cash +€44,595
up €44,595 (+202.9%), from €21,979 to €66,574
mainly Net result for the year (+€46,465) and Tax, wage and social debts (+€13,321)
- Receivables within one year +€18,991
up €18,991 (+1808.6%), from €1,050 to €20,041
- Reserves +€26,465
up €26,465 (+591.0%), from €4,478 to €30,943
- Tax, wage and social debts +€13,321
up €13,321 (+217.1%), from €6,137 to €19,458
of which Taxes: +€10,793
- Other debts +€12,063
up €12,063 (+150.8%), from €8,000 to €20,063
- Trade debts +€11,151
new in 2025: €11,151
- Gross operating margin +€43,913
up €43,913 (+299.4%), from €14,668 to €58,580
- Taxes +€8,685
up €8,685 (+506.6%), from €1,714 to €10,399
- Staff costs +€1,038
new in 2025: €1,038
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 | €23,615 | €86,614 | +€62,999 | +266.8% |
| Formation expenses | 20 | €586 | - | -€586 | |
| Current assets | 29/58 | €23,029 | €86,614 | +€63,586 | +276.1% |
| Amounts receivable within one year | 40/41 | €1,050 | €20,041 | +€18,991 | +1808.6% |
| Trade receivables | 40 | €1,050 | €20,041 | +€18,991 | +1808.6% |
| Cash at bank and in hand | 54/58 | €21,979 | €66,574 | +€44,595 | +202.9% |
| Total equity and liabilities | 10/49 | €23,615 | €86,614 | +€62,999 | +266.8% |
| Equity | 10/15 | €9,478 | €35,943 | +€26,465 | +279.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,478 | €30,943 | +€26,465 | +591.0% |
| Distributable reserves | 133 | €4,478 | €30,943 | +€26,465 | +591.0% |
| Amounts payable | 17/49 | €14,137 | €50,672 | +€36,535 | +258.4% |
| Amounts payable within one year | 42/48 | €14,137 | €50,672 | +€36,535 | +258.4% |
| Trade debts | 44 | - | €11,151 | +€11,151 | |
| Suppliers | 440/4 | - | €11,151 | +€11,151 | |
| Taxes, remuneration and social security | 45 | €6,137 | €19,458 | +€13,321 | +217.1% |
| Taxes | 450/3 | €6,020 | €16,813 | +€10,793 | +179.3% |
| Remuneration and social security | 454/9 | €117 | €2,645 | +€2,528 | +2158.7% |
| Other amounts payable | 47/48 | €8,000 | €20,063 | +€12,063 | +150.8% |
| Remuneration, social security and pensions | 62 | - | €1,038 | +€1,038 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €586 | +€131 | +28.8% |
| Gross operating margin | 9900 | €14,668 | €58,580 | +€43,913 | +299.4% |
| Operating profit (loss) | 9901 | €14,212 | €56,956 | +€42,744 | +300.8% |
| Financial charges | 65/66B | €20 | €92 | +€72 | +358.8% |
| Recurring financial charges | 65 | €20 | €92 | +€72 | +358.8% |
| Profit (loss) for the period before taxes | 9903 | €14,192 | €56,864 | +€42,672 | +300.7% |
| Income taxes | 67/77 | €1,714 | €10,399 | +€8,685 | +506.6% |
| Profit (loss) for the period | 9904 | €12,478 | €46,465 | +€33,987 | +272.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,478 | €46,465 | +€33,987 | +272.4% |
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 8 October 2026 via checked.be.