YCOM: 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.
YCOM
Largest movements
- Receivables within one year +€200,417
up €200,417 (+149.5%), from €134,056 to €334,473
of which Other amounts receivable: +€192,859
- Tangible fixed assets +€28,199
up €28,199 (+63.5%), from €44,430 to €72,629
of which Land and buildings: +€22,350
- Other debts +€119,892
up €119,892 (+291.7%), from €41,096 to €160,988
- Profit (loss) carried forward +€66,419
new in 2025: €66,419
- Debts after one year +€16,480
up €16,480 (+193.4%), from €8,520 to €25,000
- Reserves +€11,606
up €11,606 (+11.6%), from €100,474 to €112,081
- Trade debts +€8,717
up €8,717 (+99.2%), from €8,792 to €17,509
- Financial charges +€101,291
up €101,291 (+6946.4%), from €1,458 to €102,750
- Gross operating margin +€96,089
up €96,089 (+288.9%), from €33,260 to €129,350
- Depreciation -€2,968
down €2,968 (-37.1%), from €8,005 to €5,037
- Taxes -€2,956
down €2,956 (-32.5%), from €9,107 to €6,151
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 | €203,396 | €430,793 | +€227,397 | +111.8% |
| Fixed assets | 21/28 | €52,530 | €80,729 | +€28,199 | +53.7% |
| Tangible fixed assets | 22/27 | €44,430 | €72,629 | +€28,199 | +63.5% |
| Land and buildings | 22 | €32,715 | €55,065 | +€22,350 | +68.3% |
| Plant, machinery and equipment | 23 | - | €487 | +€487 | |
| Furniture and vehicles | 24 | €11,715 | €16,008 | +€4,293 | +36.6% |
| Other tangible fixed assets | 26 | - | €1,070 | +€1,070 | |
| Financial fixed assets | 28 | €8,100 | €8,100 | = | 0.0% |
| Current assets | 29/58 | €150,866 | €350,064 | +€199,198 | +132.0% |
| Amounts receivable within one year | 40/41 | €134,056 | €334,473 | +€200,417 | +149.5% |
| Trade receivables | 40 | €3,000 | €10,557 | +€7,557 | +251.9% |
| Other amounts receivable | 41 | €131,056 | €323,915 | +€192,859 | +147.2% |
| Cash at bank and in hand | 54/58 | €15,475 | €15,591 | +€116 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,335 | €0 | -€1,335 | -100.0% |
| Total equity and liabilities | 10/49 | €203,396 | €430,793 | +€227,397 | +111.8% |
| Equity | 10/15 | €106,674 | €190,899 | +€84,225 | +79.0% |
| Contributions | 10/11 | €6,200 | €12,400 | +€6,200 | +100.0% |
| Reserves | 13 | €100,474 | €112,081 | +€11,606 | +11.6% |
| Distributable reserves | 133 | €100,474 | €112,081 | +€11,606 | +11.6% |
| Profit (loss) carried forward | 14 | - | €66,419 | +€66,419 | |
| Amounts payable | 17/49 | €96,722 | €239,894 | +€143,172 | +148.0% |
| Amounts payable after more than one year | 17 | €8,520 | €25,000 | +€16,480 | +193.4% |
| Financial debts | 170/4 | €8,520 | €25,000 | +€16,480 | +193.4% |
| Amounts payable within one year | 42/48 | €88,202 | €214,569 | +€126,366 | +143.3% |
| Current portion of amounts payable after more than one year | 42 | €10,794 | €8,520 | -€2,274 | -21.1% |
| Trade debts | 44 | €8,792 | €17,509 | +€8,717 | +99.2% |
| Suppliers | 440/4 | €8,792 | €17,509 | +€8,717 | +99.2% |
| Taxes, remuneration and social security | 45 | €27,520 | €27,552 | +€32 | +0.1% |
| Taxes | 450/3 | €27,520 | €27,552 | +€32 | +0.1% |
| Other amounts payable | 47/48 | €41,096 | €160,988 | +€119,892 | +291.7% |
| Accrued charges and deferred income | 492/3 | - | €325 | +€325 | |
| Non-recurring operating income | 76A | - | €7,400 | +€7,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,005 | €5,037 | -€2,968 | -37.1% |
| Other operating charges | 640/8 | €2,800 | €2,175 | -€626 | -22.3% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €33,260 | €129,350 | +€96,089 | +288.9% |
| Operating profit (loss) | 9901 | €22,455 | €119,038 | +€96,583 | +430.1% |
| Financial income | 75/76B | €15 | €24 | +€9 | +57.3% |
| Recurring financial income | 75 | €15 | €24 | +€9 | +57.3% |
| Financial charges | 65/66B | €1,458 | €102,750 | +€101,291 | +6946.4% |
| Recurring financial charges | 65 | €1,458 | €102,750 | +€101,291 | +6946.4% |
| Profit (loss) for the period before taxes | 9903 | €21,012 | €16,312 | -€4,700 | -22.4% |
| Income taxes | 67/77 | €9,107 | €6,151 | -€2,956 | -32.5% |
| Profit (loss) for the period | 9904 | €11,905 | €10,161 | -€1,744 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,905 | €10,161 | -€1,744 | -14.6% |
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 6 October 2026 via checked.be.