YCO: 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.
YCO
Largest movements
- Cash -€10,517
down €10,517 (-65.8%), from €15,989 to €5,472
mainly Net result for the year (-€9,280) and Accrued charges and deferred income (-€7,979)
- Tangible fixed assets -€8,291
no longer reported in 2025 (was €8,291)
of which Land and buildings: -€4,806
- Receivables within one year -€6,031
down €6,031 (-54.6%), from €11,053 to €5,022
- Profit (loss) carried forward -€9,280
down €9,280 (-196.3%), from -€4,728 to -€14,008
- Accrued charges and deferred income -€7,979
no longer reported in 2025 (was €7,979)
- Trade debts -€4,398
no longer reported in 2025 (was €4,398)
- Tax, wage and social debts -€2,539
down €2,539 (-99.9%), from €2,542 to €3
- Other debts -€643
down €643 (-78.4%), from €820 to €177
- Depreciation +€5,521
up €5,521 (+199.2%), from €2,771 to €8,292
- Other operating charges -€1,508
down €1,508 (-96.1%), from €1,570 to €62
- Gross operating margin -€569
down €569 (-188.4%), from -€302 to -€871
- Financial charges -€30
down €30 (-35.3%), from €85 to €55
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 | €35,333 | €10,494 | -€24,839 | -70.3% |
| Fixed assets | 21/28 | €8,291 | - | -€8,291 | |
| Tangible fixed assets | 22/27 | €8,291 | - | -€8,291 | |
| Land and buildings | 22 | €4,806 | - | -€4,806 | |
| Plant, machinery and equipment | 23 | €3,485 | - | -€3,485 | |
| Current assets | 29/58 | €27,042 | €10,494 | -€16,548 | -61.2% |
| Amounts receivable within one year | 40/41 | €11,053 | €5,022 | -€6,031 | -54.6% |
| Trade receivables | 40 | €11,053 | €5,022 | -€6,031 | -54.6% |
| Cash at bank and in hand | 54/58 | €15,989 | €5,472 | -€10,517 | -65.8% |
| Total equity and liabilities | 10/49 | €35,333 | €10,494 | -€24,839 | -70.3% |
| Equity | 10/15 | €19,594 | €10,314 | -€9,280 | -47.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,322 | €23,322 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €18,322 | €18,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,728 | -€14,008 | -€9,280 | -196.3% |
| Amounts payable | 17/49 | €15,739 | €180 | -€15,559 | -98.9% |
| Amounts payable within one year | 42/48 | €7,760 | €180 | -€7,580 | -97.7% |
| Trade debts | 44 | €4,398 | - | -€4,398 | |
| Suppliers | 440/4 | €4,398 | - | -€4,398 | |
| Taxes, remuneration and social security | 45 | €2,542 | €3 | -€2,539 | -99.9% |
| Taxes | 450/3 | €2,542 | €3 | -€2,539 | -99.9% |
| Other amounts payable | 47/48 | €820 | €177 | -€643 | -78.4% |
| Accrued charges and deferred income | 492/3 | €7,979 | - | -€7,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,771 | €8,292 | +€5,521 | +199.2% |
| Other operating charges | 640/8 | €1,570 | €62 | -€1,508 | -96.1% |
| Gross operating margin | 9900 | -€302 | -€871 | -€569 | -188.4% |
| Operating profit (loss) | 9901 | -€4,643 | -€9,225 | -€4,582 | -98.7% |
| Financial charges | 65/66B | €85 | €55 | -€30 | -35.3% |
| Recurring financial charges | 65 | €85 | €55 | -€30 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,728 | -€9,280 | -€4,552 | -96.3% |
| Profit (loss) for the period | 9904 | -€4,728 | -€9,280 | -€4,552 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,728 | -€9,280 | -€4,552 | -96.3% |
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 3 October 2026 via checked.be.