YC5: 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.
YC5
Largest movements
- Receivables within one year +€75,547
up €75,547 (+629.3%), from €12,005 to €87,553
of which Other amounts receivable: +€72,800
- Tangible fixed assets -€67,274
down €67,274 (-12.1%), from €554,129 to €486,855
of which Other tangible fixed assets: -€69,161
- Cash +€22,507
up €22,507 (+1381.2%), from €1,630 to €24,136
mainly Net result for the year (+€93,333) and Depreciation (+€91,856)
- Other debts -€57,539
down €57,539 (-19.6%), from €294,093 to €236,554
- Profit (loss) carried forward +€49,363
no longer reported in 2025 (was -€49,363)
- Reserves +€43,970
new in 2025: €43,970
- Debts after one year -€21,503
down €21,503 (-24.6%), from €87,241 to €65,738
- Trade debts +€16,024
up €16,024 (+21.4%), from €74,754 to €90,778
- Gross operating margin -€12,824
down €12,824 (-5.8%), from €219,948 to €207,124
- Staff costs -€11,293
down €11,293 (-93.5%), from €12,076 to €783
- Depreciation +€3,117
up €3,117 (+3.5%), from €88,739 to €91,856
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 | €567,764 | €598,544 | +€30,780 | +5.4% |
| Fixed assets | 21/28 | €554,129 | €486,855 | -€67,274 | -12.1% |
| Tangible fixed assets | 22/27 | €554,129 | €486,855 | -€67,274 | -12.1% |
| Plant, machinery and equipment | 23 | €5,219 | €7,106 | +€1,887 | +36.2% |
| Other tangible fixed assets | 26 | €548,909 | €479,749 | -€69,161 | -12.6% |
| Current assets | 29/58 | €13,635 | €111,689 | +€98,054 | +719.1% |
| Amounts receivable within one year | 40/41 | €12,005 | €87,553 | +€75,547 | +629.3% |
| Trade receivables | 40 | €5,121 | €7,868 | +€2,747 | +53.6% |
| Other amounts receivable | 41 | €6,885 | €79,685 | +€72,800 | +1057.4% |
| Cash at bank and in hand | 54/58 | €1,630 | €24,136 | +€22,507 | +1381.2% |
| Total equity and liabilities | 10/49 | €567,764 | €598,544 | +€30,780 | +5.4% |
| Equity | 10/15 | €90,637 | €183,970 | +€93,333 | +103.0% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Outside capital | 11 | €140,000 | €140,000 | = | 0.0% |
| Other | 1109/19 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | - | €43,970 | +€43,970 | |
| Distributable reserves | 133 | - | €43,970 | +€43,970 | |
| Profit (loss) carried forward | 14 | -€49,363 | - | +€49,363 | |
| Amounts payable | 17/49 | €477,127 | €414,573 | -€62,553 | -13.1% |
| Amounts payable after more than one year | 17 | €87,241 | €65,738 | -€21,503 | -24.6% |
| Financial debts | 170/4 | €87,241 | €65,738 | -€21,503 | -24.6% |
| Amounts payable within one year | 42/48 | €389,885 | €348,835 | -€41,050 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €21,039 | €21,503 | +€464 | +2.2% |
| Trade debts | 44 | €74,754 | €90,778 | +€16,024 | +21.4% |
| Suppliers | 440/4 | €74,754 | €90,778 | +€16,024 | +21.4% |
| Other amounts payable | 47/48 | €294,093 | €236,554 | -€57,539 | -19.6% |
| Remuneration, social security and pensions | 62 | €12,076 | €783 | -€11,293 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,739 | €91,856 | +€3,117 | +3.5% |
| Other operating charges | 640/8 | €13,530 | €12,430 | -€1,099 | -8.1% |
| Gross operating margin | 9900 | €219,948 | €207,124 | -€12,824 | -5.8% |
| Operating profit (loss) | 9901 | €105,604 | €102,054 | -€3,550 | -3.4% |
| Financial income | 75/76B | €1 | €19 | +€18 | +2555.6% |
| Recurring financial income | 75 | €1 | €19 | +€18 | +2555.6% |
| Financial charges | 65/66B | €8,402 | €8,740 | +€338 | +4.0% |
| Recurring financial charges | 65 | €8,402 | €8,740 | +€338 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €97,203 | €93,333 | -€3,869 | -4.0% |
| Profit (loss) for the period | 9904 | €97,203 | €93,333 | -€3,869 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,203 | €93,333 | -€3,869 | -4.0% |
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.