YCA TRADE: 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.
YCA TRADE
Largest movements
- Stocks and contracts -€7,703
down €7,703 (-10.4%), from €73,995 to €66,292
- Deferred charges and accrued income -€6,366
down €6,366 (-22.6%), from €28,208 to €21,842
- Other debts -€8,448
down €8,448 (-8.4%), from €100,587 to €92,139
- Trade debts -€5,694
down €5,694 (-17.0%), from €33,580 to €27,886
- Gross operating margin -€18,240
down €18,240 (-85.2%), from €21,420 to €3,180
- Financial charges -€3,301
down €3,301 (-38.9%), from €8,480 to €5,178
- Financial income +€815
up €815 (+33.1%), from €2,461 to €3,276
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 | €256,262 | €239,946 | -€16,316 | -6.4% |
| Fixed assets | 21/28 | €136,327 | €136,327 | = | 0.0% |
| Tangible fixed assets | 22/27 | €136,327 | €136,327 | = | 0.0% |
| Land and buildings | 22 | €129,356 | €129,356 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,497 | €6,497 | = | 0.0% |
| Furniture and vehicles | 24 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €119,935 | €103,619 | -€16,316 | -13.6% |
| Stocks and contracts in progress | 3 | €73,995 | €66,292 | -€7,703 | -10.4% |
| Stocks | 30/36 | €73,995 | €66,292 | -€7,703 | -10.4% |
| Cash at bank and in hand | 54/58 | €17,732 | €15,485 | -€2,247 | -12.7% |
| Deferred charges and accrued income | 490/1 | €28,208 | €21,842 | -€6,366 | -22.6% |
| Total equity and liabilities | 10/49 | €256,262 | €239,946 | -€16,316 | -6.4% |
| Equity | 10/15 | -€89,769 | -€91,882 | -€2,113 | -2.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €16,562 | €16,562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,481 | €10,481 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,481 | €10,481 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,081 | €6,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€231,330 | -€233,444 | -€2,113 | -0.9% |
| Amounts payable | 17/49 | €346,031 | €331,828 | -€14,202 | -4.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €196,031 | €181,828 | -€14,202 | -7.2% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €33,580 | €27,886 | -€5,694 | -17.0% |
| Suppliers | 440/4 | €33,580 | €27,886 | -€5,694 | -17.0% |
| Taxes, remuneration and social security | 45 | €1,864 | €1,803 | -€60 | -3.2% |
| Taxes | 450/3 | €1,864 | €1,803 | -€60 | -3.2% |
| Other amounts payable | 47/48 | €100,587 | €92,139 | -€8,448 | -8.4% |
| Non-recurring operating income | 76A | €484 | €499 | +€15 | +3.1% |
| Other operating charges | 640/8 | €3,440 | €3,392 | -€48 | -1.4% |
| Gross operating margin | 9900 | €21,420 | €3,180 | -€18,240 | -85.2% |
| Operating profit (loss) | 9901 | €17,980 | -€211 | -€18,192 | |
| Financial income | 75/76B | €2,461 | €3,276 | +€815 | +33.1% |
| Recurring financial income | 75 | €2,461 | €3,276 | +€815 | +33.1% |
| Financial charges | 65/66B | €8,480 | €5,178 | -€3,301 | -38.9% |
| Recurring financial charges | 65 | €8,480 | €5,178 | -€3,301 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €11,962 | -€2,113 | -€14,075 | |
| Profit (loss) for the period | 9904 | €11,962 | -€2,113 | -€14,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,962 | -€2,113 | -€14,075 |
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 17 October 2026 via checked.be.