YCO-CONCEPT: 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-CONCEPT
Largest movements
- Current investments +€12,243
up €12,243 (+37.5%), from €32,633 to €44,876
- Cash +€11,232
up €11,232 (+50.3%), from €22,315 to €33,547
mainly Net result for the year (+€21,337) and Depreciation (+€1,778)
- Reserves +€21,337
up €21,337 (+31.4%), from €67,957 to €89,294
- Gross operating margin +€5,306
up €5,306 (+18.8%), from €28,171 to €33,477
- Other operating charges -€2,121
down €2,121 (-76.5%), from €2,773 to €652
- Taxes +€1,489
up €1,489 (+18.8%), from €7,928 to €9,417
- Financial income +€355
up €355 (+465.5%), from €76 to €431
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 | €77,537 | €98,887 | +€21,350 | +27.5% |
| Fixed assets | 21/28 | €4,683 | €3,755 | -€928 | -19.8% |
| Tangible fixed assets | 22/27 | €4,683 | €3,755 | -€928 | -19.8% |
| Plant, machinery and equipment | 23 | €1,611 | €1,216 | -€395 | -24.5% |
| Furniture and vehicles | 24 | €3,072 | €2,540 | -€532 | -17.3% |
| Current assets | 29/58 | €72,854 | €95,131 | +€22,278 | +30.6% |
| Amounts receivable within one year | 40/41 | €16,714 | €16,375 | -€339 | -2.0% |
| Trade receivables | 40 | €14,592 | €15,688 | +€1,096 | +7.5% |
| Other amounts receivable | 41 | €2,121 | €687 | -€1,434 | -67.6% |
| Current investments | 50/53 | €32,633 | €44,876 | +€12,243 | +37.5% |
| Cash at bank and in hand | 54/58 | €22,315 | €33,547 | +€11,232 | +50.3% |
| Deferred charges and accrued income | 490/1 | €1,193 | €334 | -€859 | -72.0% |
| Total equity and liabilities | 10/49 | €77,537 | €98,887 | +€21,350 | +27.5% |
| Equity | 10/15 | €69,957 | €91,294 | +€21,337 | +30.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,957 | €89,294 | +€21,337 | +31.4% |
| Distributable reserves | 133 | €67,957 | €89,294 | +€21,337 | +31.4% |
| Amounts payable | 17/49 | €7,579 | €7,592 | +€13 | +0.2% |
| Amounts payable within one year | 42/48 | €7,579 | €7,592 | +€13 | +0.2% |
| Trade debts | 44 | €844 | - | -€844 | |
| Suppliers | 440/4 | €844 | - | -€844 | |
| Taxes, remuneration and social security | 45 | €6,406 | €7,040 | +€634 | +9.9% |
| Taxes | 450/3 | €6,406 | €7,040 | +€634 | +9.9% |
| Other amounts payable | 47/48 | €329 | €552 | +€223 | +67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,710 | €1,778 | +€68 | +4.0% |
| Other operating charges | 640/8 | €2,773 | €652 | -€2,121 | -76.5% |
| Non-recurring operating charges | 66A | - | €357 | +€357 | |
| Gross operating margin | 9900 | €28,171 | €33,477 | +€5,306 | +18.8% |
| Operating profit (loss) | 9901 | €23,688 | €30,690 | +€7,002 | +29.6% |
| Financial income | 75/76B | €76 | €431 | +€355 | +465.5% |
| Recurring financial income | 75 | €76 | €431 | +€355 | +465.5% |
| Financial charges | 65/66B | €355 | €367 | +€11 | +3.2% |
| Recurring financial charges | 65 | €355 | €367 | +€11 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €23,409 | €30,754 | +€7,346 | +31.4% |
| Income taxes | 67/77 | €7,928 | €9,417 | +€1,489 | +18.8% |
| Profit (loss) for the period | 9904 | €15,481 | €21,337 | +€5,856 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,481 | €21,337 | +€5,856 | +37.8% |
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 7 October 2026 via checked.be.