YCS-TRANS: 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.
YCS-TRANS
Largest movements
- Receivables within one year +€328,896
up €328,896 (+39.9%), from €823,887 to €1.2m
of which Trade receivables: +€373,385
- Cash +€36,846
up €36,846 (+42.4%), from €86,967 to €123,813
mainly Trade debts (+€333,920) and Net result for the year (+€86,815)
- Intangible fixed assets +€29,201
new in 2025: €29,201
- Trade debts +€333,920
up €333,920 (+92.8%), from €359,682 to €693,602
- Profit (loss) carried forward +€86,815
up €86,815 (+25.2%), from €345,058 to €431,872
- Current portion of long-term debt -€58,850
no longer reported in 2025 (was €58,850)
- Other debts +€43,828
up €43,828 (+175.3%), from €25,000 to €68,828
- Depreciation +€7,499
up €7,499 (+138.0%), from €5,432 to €12,931
- Gross operating margin +€2,049
up €2,049 (+1.2%), from €173,913 to €175,962
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 | €930,987 | €1,327,569 | +€396,582 | +42.6% |
| Fixed assets | 21/28 | €18,785 | €45,753 | +€26,968 | +143.6% |
| Intangible fixed assets | 21 | - | €29,201 | +€29,201 | |
| Tangible fixed assets | 22/27 | €18,785 | €16,552 | -€2,233 | -11.9% |
| Plant, machinery and equipment | 23 | €18,785 | €16,552 | -€2,233 | -11.9% |
| Current assets | 29/58 | €912,202 | €1,281,816 | +€369,614 | +40.5% |
| Amounts receivable within one year | 40/41 | €823,887 | €1,152,782 | +€328,896 | +39.9% |
| Trade receivables | 40 | €741,013 | €1,114,398 | +€373,385 | +50.4% |
| Other amounts receivable | 41 | €82,873 | €38,384 | -€44,490 | -53.7% |
| Cash at bank and in hand | 54/58 | €86,967 | €123,813 | +€36,846 | +42.4% |
| Deferred charges and accrued income | 490/1 | €1,349 | €5,221 | +€3,872 | +287.1% |
| Total equity and liabilities | 10/49 | €930,987 | €1,327,569 | +€396,582 | +42.6% |
| Equity | 10/15 | €445,058 | €531,872 | +€86,815 | +19.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,058 | €431,872 | +€86,815 | +25.2% |
| Amounts payable | 17/49 | €485,930 | €795,697 | +€309,767 | +63.7% |
| Amounts payable within one year | 42/48 | €485,463 | €795,697 | +€310,234 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €58,850 | - | -€58,850 | |
| Trade debts | 44 | €359,682 | €693,602 | +€333,920 | +92.8% |
| Suppliers | 440/4 | €359,682 | €693,602 | +€333,920 | +92.8% |
| Taxes, remuneration and social security | 45 | €41,931 | €33,266 | -€8,665 | -20.7% |
| Taxes | 450/3 | €19,874 | €28,350 | +€8,476 | +42.7% |
| Remuneration and social security | 454/9 | €22,058 | €4,917 | -€17,141 | -77.7% |
| Other amounts payable | 47/48 | €25,000 | €68,828 | +€43,828 | +175.3% |
| Accrued charges and deferred income | 492/3 | €467 | - | -€467 | |
| Remuneration, social security and pensions | 62 | €43,733 | €43,371 | -€362 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,432 | €12,931 | +€7,499 | +138.0% |
| Other operating charges | 640/8 | €2,341 | €1,115 | -€1,226 | -52.4% |
| Gross operating margin | 9900 | €173,913 | €175,962 | +€2,049 | +1.2% |
| Operating profit (loss) | 9901 | €122,406 | €118,545 | -€3,861 | -3.2% |
| Financial charges | 65/66B | €4,242 | €3,380 | -€862 | -20.3% |
| Recurring financial charges | 65 | €4,242 | €3,380 | -€862 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €118,164 | €115,165 | -€2,999 | -2.5% |
| Income taxes | 67/77 | €29,336 | €28,350 | -€986 | -3.4% |
| Profit (loss) for the period | 9904 | €88,828 | €86,815 | -€2,013 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,828 | €86,815 | -€2,013 | -2.3% |
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 7 October 2026 via checked.be.