yCARus: 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.
yCARus
Largest movements
- Tangible fixed assets -€7,694
down €7,694 (-94.9%), from €8,105 to €411
- Cash -€5,895
down €5,895 (-82.5%), from €7,145 to €1,250
mainly Tax, wage and social debts (-€15,272) and Net result for the year (-€10,409)
- Receivables after one year -€4,681
down €4,681 (-8.1%), from €57,762 to €53,081
- Tax, wage and social debts -€15,272
no longer reported in 2025 (was €15,272)
- Profit (loss) carried forward -€10,409
down €10,409 (-12.8%), from €81,143 to €70,734
- Trade debts +€7,338
up €7,338 (+1871.9%), from €392 to €7,730
- Gross operating margin +€6,995
up €6,995 (+69.9%), from -€10,001 to -€3,006
- Taxes +€2,626
new in 2025: €2,626
- Financial income +€1,535
up €1,535 (+88.4%), from €1,736 to €3,271
- Depreciation -€291
down €291 (-3.6%), from €8,074 to €7,783
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 | €99,960 | €81,618 | -€18,342 | -18.3% |
| Formation expenses | 20 | €88 | - | -€88 | |
| Fixed assets | 21/28 | €31,542 | €23,848 | -€7,694 | -24.4% |
| Tangible fixed assets | 22/27 | €8,105 | €411 | -€7,694 | -94.9% |
| Furniture and vehicles | 24 | €8,105 | €411 | -€7,694 | -94.9% |
| Financial fixed assets | 28 | €23,437 | €23,437 | = | 0.0% |
| Current assets | 29/58 | €68,330 | €57,770 | -€10,560 | -15.5% |
| Amounts receivable after more than one year | 29 | €57,762 | €53,081 | -€4,681 | -8.1% |
| Other amounts receivable | 291 | €57,762 | €53,081 | -€4,681 | -8.1% |
| Amounts receivable within one year | 40/41 | €3,423 | €3,439 | +€16 | +0.5% |
| Trade receivables | 40 | €3,311 | €3,311 | = | 0.0% |
| Other amounts receivable | 41 | €112 | €128 | +€16 | +14.3% |
| Cash at bank and in hand | 54/58 | €7,145 | €1,250 | -€5,895 | -82.5% |
| Total equity and liabilities | 10/49 | €99,960 | €81,618 | -€18,342 | -18.3% |
| Equity | 10/15 | €83,643 | €73,234 | -€10,409 | -12.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,143 | €70,734 | -€10,409 | -12.8% |
| Amounts payable | 17/49 | €16,317 | €8,384 | -€7,933 | -48.6% |
| Amounts payable within one year | 42/48 | €16,317 | €8,384 | -€7,933 | -48.6% |
| Trade debts | 44 | €392 | €7,730 | +€7,338 | +1871.9% |
| Suppliers | 440/4 | €392 | €7,730 | +€7,338 | +1871.9% |
| Taxes, remuneration and social security | 45 | €15,272 | - | -€15,272 | |
| Taxes | 450/3 | €15,272 | - | -€15,272 | |
| Other amounts payable | 47/48 | €653 | €654 | +€1 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,074 | €7,783 | -€291 | -3.6% |
| Other operating charges | 640/8 | €149 | €128 | -€21 | -14.1% |
| Gross operating margin | 9900 | -€10,001 | -€3,006 | +€6,995 | +69.9% |
| Operating profit (loss) | 9901 | -€18,224 | -€10,917 | +€7,307 | +40.1% |
| Financial income | 75/76B | €1,736 | €3,271 | +€1,535 | +88.4% |
| Recurring financial income | 75 | €1,736 | €3,271 | +€1,535 | +88.4% |
| Financial charges | 65/66B | €138 | €137 | -€1 | -0.7% |
| Recurring financial charges | 65 | €138 | €137 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,626 | -€7,783 | +€8,843 | +53.2% |
| Income taxes | 67/77 | - | €2,626 | +€2,626 | |
| Profit (loss) for the period | 9904 | -€16,626 | -€10,409 | +€6,217 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,626 | -€10,409 | +€6,217 | +37.4% |
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 11 October 2026 via checked.be.