YCANAQUE: 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.
YCANAQUE
Largest movements
- Cash -€47,655
down €47,655 (-58.2%), from €81,946 to €34,292
mainly Contributions, distributions and other (-€44,882) and Tax, wage and social debts (-€33,937)
- Tangible fixed assets -€39,505
down €39,505 (-71.3%), from €55,421 to €15,916
of which Furniture and vehicles: -€33,684
- Receivables within one year +€6,605
up €6,605 (+6.9%), from €95,676 to €102,281
of which Other amounts receivable: +€6,952
- Reserves -€57,990
down €57,990 (-21.2%), from €274,038 to €216,048
of which Distributable reserves: -€57,990
- Tax, wage and social debts -€33,937
down €33,937 (-99.5%), from €34,117 to €180
of which Taxes: -€29,100
- Trade debts +€9,223
up €9,223, from €0 to €9,223
- Other debts +€3,200
new in 2025: €3,200
- Depreciation -€4,678
down €4,678 (-38.4%), from €12,170 to €7,492
- Other operating charges -€4,260
down €4,260 (-88.2%), from €4,829 to €569
- Gross operating margin +€3,822
up €3,822 (+46.3%), from -€8,251 to -€4,429
- Staff costs -€3,340
down €3,340 (-100%), from €3,340 to €0
- Financial income +€1,405
up €1,405 (+39.1%), from €3,596 to €5,001
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 | €316,170 | €235,879 | -€80,291 | -25.4% |
| Fixed assets | 21/28 | €55,421 | €15,916 | -€39,505 | -71.3% |
| Tangible fixed assets | 22/27 | €55,421 | €15,916 | -€39,505 | -71.3% |
| Land and buildings | 22 | €8,694 | €8,300 | -€394 | -4.5% |
| Plant, machinery and equipment | 23 | €8,350 | €2,923 | -€5,428 | -65.0% |
| Furniture and vehicles | 24 | €38,377 | €4,693 | -€33,684 | -87.8% |
| Current assets | 29/58 | €260,749 | €219,963 | -€40,786 | -15.6% |
| Amounts receivable after more than one year | 29 | €81,074 | €81,074 | = | 0.0% |
| Other amounts receivable | 291 | €81,074 | €81,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,676 | €102,281 | +€6,605 | +6.9% |
| Trade receivables | 40 | €347 | €0 | -€347 | -100% |
| Other amounts receivable | 41 | €95,328 | €102,281 | +€6,952 | +7.3% |
| Cash at bank and in hand | 54/58 | €81,946 | €34,292 | -€47,655 | -58.2% |
| Deferred charges and accrued income | 490/1 | €2,053 | €2,317 | +€264 | +12.9% |
| Total equity and liabilities | 10/49 | €316,170 | €235,879 | -€80,291 | -25.4% |
| Equity | 10/15 | €280,238 | €222,248 | -€57,990 | -20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €274,038 | €216,048 | -€57,990 | -21.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €257,178 | €199,188 | -€57,990 | -22.5% |
| Amounts payable | 17/49 | €35,932 | €13,631 | -€22,301 | -62.1% |
| Amounts payable within one year | 42/48 | €34,117 | €12,602 | -€21,515 | -63.1% |
| Trade debts | 44 | €0 | €9,223 | +€9,223 | |
| Suppliers | 440/4 | €0 | €9,223 | +€9,223 | |
| Taxes, remuneration and social security | 45 | €34,117 | €180 | -€33,937 | -99.5% |
| Taxes | 450/3 | €29,279 | €180 | -€29,100 | -99.4% |
| Remuneration and social security | 454/9 | €4,837 | €0 | -€4,837 | -100% |
| Other amounts payable | 47/48 | - | €3,200 | +€3,200 | |
| Accrued charges and deferred income | 492/3 | €1,815 | €1,029 | -€787 | -43.3% |
| Non-recurring operating income | 76A | €252 | €1,300 | +€1,048 | +416% |
| Remuneration, social security and pensions | 62 | €3,340 | €0 | -€3,340 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,170 | €7,492 | -€4,678 | -38.4% |
| Other operating charges | 640/8 | €4,829 | €569 | -€4,260 | -88.2% |
| Non-recurring operating charges | 66A | €3,854 | €5,280 | +€1,427 | +37.0% |
| Gross operating margin | 9900 | -€8,251 | -€4,429 | +€3,822 | +46.3% |
| Operating profit (loss) | 9901 | -€32,444 | -€17,769 | +€14,675 | +45.2% |
| Financial income | 75/76B | €3,596 | €5,001 | +€1,405 | +39.1% |
| Recurring financial income | 75 | €3,596 | €5,001 | +€1,405 | +39.1% |
| Financial charges | 65/66B | €343 | €170 | -€173 | -50.4% |
| Recurring financial charges | 65 | €343 | €170 | -€173 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,191 | -€12,939 | +€16,252 | +55.7% |
| Income taxes | 67/77 | €1,335 | €169 | -€1,166 | -87.3% |
| Profit (loss) for the period | 9904 | -€30,526 | -€13,108 | +€17,418 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,526 | -€13,108 | +€17,418 | +57.1% |
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 19 October 2026 via checked.be.