YCCOM: 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.
YCCOM
Largest movements
- Cash +€18,207
up €18,207 (+641%), from €2,839 to €21,046
mainly Net result for the year (+€19,667) and Depreciation (+€9,452)
- Tangible fixed assets -€9,452
down €9,452 (-4.8%), from €195,254 to €185,802
of which Land and buildings: -€8,590
- Stocks and contracts -€8,651
down €8,651 (-23.2%), from €37,365 to €28,714
- Deferred charges and accrued income -€4,000
no longer reported in 2025 (was €4,000)
- Reserves +€19,667
up €19,667 (+91.5%), from €21,490 to €41,157
- Debts after one year -€19,046
down €19,046 (-54.1%), from €35,237 to €16,191
- Other debts -€13,922
down €13,922 (-16.1%), from €86,697 to €72,775
- Accrued charges and deferred income +€3,952
new in 2025: €3,952
- Trade debts +€2,830
up €2,830 (+15.8%), from €17,862 to €20,693
- Gross operating margin +€4,003
up €4,003 (+7.9%), from €50,578 to €54,580
- Financial charges +€3,010
up €3,010 (+39.0%), from €7,715 to €10,725
- Taxes +€813
up €813 (+8.2%), from €9,889 to €10,701
- Other operating charges -€600
down €600 (-12.2%), from €4,913 to €4,313
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 | €267,303 | €260,776 | -€6,527 | -2.4% |
| Fixed assets | 21/28 | €195,254 | €185,802 | -€9,452 | -4.8% |
| Tangible fixed assets | 22/27 | €195,254 | €185,802 | -€9,452 | -4.8% |
| Land and buildings | 22 | €193,564 | €184,973 | -€8,590 | -4.4% |
| Plant, machinery and equipment | 23 | €1,691 | €829 | -€862 | -51.0% |
| Current assets | 29/58 | €72,049 | €74,974 | +€2,925 | +4.1% |
| Stocks and contracts in progress | 3 | €37,365 | €28,714 | -€8,651 | -23.2% |
| Stocks | 30/36 | €37,365 | €28,714 | -€8,651 | -23.2% |
| Amounts receivable within one year | 40/41 | €27,846 | €25,214 | -€2,632 | -9.5% |
| Trade receivables | 40 | €27,846 | €25,214 | -€2,632 | -9.5% |
| Cash at bank and in hand | 54/58 | €2,839 | €21,046 | +€18,207 | +641% |
| Deferred charges and accrued income | 490/1 | €4,000 | - | -€4,000 | |
| Total equity and liabilities | 10/49 | €267,303 | €260,776 | -€6,527 | -2.4% |
| Equity | 10/15 | €52,262 | €71,929 | +€19,667 | +37.6% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €21,490 | €41,157 | +€19,667 | +91.5% |
| Distributable reserves | 133 | €21,490 | €41,157 | +€19,667 | +91.5% |
| Profit (loss) carried forward | 14 | €6,772 | €6,772 | = | 0.0% |
| Amounts payable | 17/49 | €215,042 | €188,848 | -€26,194 | -12.2% |
| Amounts payable after more than one year | 17 | €35,237 | €16,191 | -€19,046 | -54.1% |
| Financial debts | 170/4 | €35,237 | €16,191 | -€19,046 | -54.1% |
| Amounts payable within one year | 42/48 | €179,805 | €168,704 | -€11,100 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €18,635 | €20,727 | +€2,092 | +11.2% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €17,862 | €20,693 | +€2,830 | +15.8% |
| Suppliers | 440/4 | €17,862 | €20,693 | +€2,830 | +15.8% |
| Taxes, remuneration and social security | 45 | €21,609 | €19,509 | -€2,100 | -9.7% |
| Taxes | 450/3 | €15,609 | €19,509 | +€3,900 | +25.0% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €86,697 | €72,775 | -€13,922 | -16.1% |
| Accrued charges and deferred income | 492/3 | - | €3,952 | +€3,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,452 | €9,452 | = | 0.0% |
| Other operating charges | 640/8 | €4,913 | €4,313 | -€600 | -12.2% |
| Gross operating margin | 9900 | €50,578 | €54,580 | +€4,003 | +7.9% |
| Operating profit (loss) | 9901 | €36,212 | €40,815 | +€4,603 | +12.7% |
| Financial income | 75/76B | €125 | €279 | +€154 | +123% |
| Recurring financial income | 75 | €125 | €279 | +€154 | +123% |
| Financial charges | 65/66B | €7,715 | €10,725 | +€3,010 | +39.0% |
| Recurring financial charges | 65 | €7,715 | €10,725 | +€3,010 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €28,622 | €30,369 | +€1,747 | +6.1% |
| Income taxes | 67/77 | €9,889 | €10,701 | +€813 | +8.2% |
| Profit (loss) for the period | 9904 | €18,733 | €19,667 | +€934 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,733 | €19,667 | +€934 | +5.0% |
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 18 October 2026 via checked.be.