YCT SOLUTIONS: 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.
YCT SOLUTIONS
Largest movements
- Tangible fixed assets -€83,951
down €83,951 (-91.5%), from €91,709 to €7,758
of which Furniture and vehicles: -€86,524
- Cash +€48,349
up €48,349 (+21.5%), from €224,779 to €273,128
mainly Net result for the year (+€65,551) and Investment in fixed assets (net) (+€62,505)
- Receivables within one year -€8,510
down €8,510 (-42.0%), from €20,275 to €11,765
of which Trade receivables: -€5,901
- Reserves -€50,421
down €50,421 (-16.7%), from €302,580 to €252,159
- Tax, wage and social debts +€8,092
up €8,092 (+55.7%), from €14,538 to €22,631
- Gross operating margin +€29,488
up €29,488 (+34.7%), from €85,065 to €114,553
- Taxes +€11,285
up €11,285 (+64.0%), from €17,621 to €28,906
- Depreciation -€2,945
down €2,945 (-12.1%), from €24,392 to €21,447
- Financial income +€2,196
up €2,196 (+180.0%), from €1,220 to €3,417
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 | €340,738 | €294,106 | -€46,632 | -13.7% |
| Fixed assets | 21/28 | €92,459 | €8,508 | -€83,951 | -90.8% |
| Tangible fixed assets | 22/27 | €91,709 | €7,758 | -€83,951 | -91.5% |
| Plant, machinery and equipment | 23 | €5,186 | €7,758 | +€2,572 | +49.6% |
| Furniture and vehicles | 24 | €86,524 | €0 | -€86,524 | -100.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €248,279 | €285,598 | +€37,319 | +15.0% |
| Amounts receivable within one year | 40/41 | €20,275 | €11,765 | -€8,510 | -42.0% |
| Trade receivables | 40 | €17,666 | €11,765 | -€5,901 | -33.4% |
| Other amounts receivable | 41 | €2,609 | €0 | -€2,609 | -100.0% |
| Cash at bank and in hand | 54/58 | €224,779 | €273,128 | +€48,349 | +21.5% |
| Deferred charges and accrued income | 490/1 | €3,225 | €705 | -€2,520 | -78.1% |
| Total equity and liabilities | 10/49 | €340,738 | €294,106 | -€46,632 | -13.7% |
| Equity | 10/15 | €315,080 | €264,659 | -€50,421 | -16.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €302,580 | €252,159 | -€50,421 | -16.7% |
| Distributable reserves | 133 | €302,580 | €252,159 | -€50,421 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,658 | €29,447 | +€3,789 | +14.8% |
| Amounts payable within one year | 42/48 | €25,258 | €29,274 | +€4,016 | +15.9% |
| Trade debts | 44 | €4,211 | €3,357 | -€854 | -20.3% |
| Suppliers | 440/4 | €4,211 | €3,357 | -€854 | -20.3% |
| Taxes, remuneration and social security | 45 | €14,538 | €22,631 | +€8,092 | +55.7% |
| Taxes | 450/3 | €14,538 | €22,631 | +€8,092 | +55.7% |
| Other amounts payable | 47/48 | €6,509 | €3,287 | -€3,222 | -49.5% |
| Accrued charges and deferred income | 492/3 | €400 | €173 | -€227 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,392 | €21,447 | -€2,945 | -12.1% |
| Other operating charges | 640/8 | €1,855 | €1,868 | +€13 | +0.7% |
| Gross operating margin | 9900 | €85,065 | €114,553 | +€29,488 | +34.7% |
| Operating profit (loss) | 9901 | €58,818 | €91,238 | +€32,420 | +55.1% |
| Financial income | 75/76B | €1,220 | €3,417 | +€2,196 | +180.0% |
| Recurring financial income | 75 | €1,220 | €3,417 | +€2,196 | +180.0% |
| Financial charges | 65/66B | €189 | €198 | +€10 | +5.1% |
| Recurring financial charges | 65 | €189 | €198 | +€10 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €59,850 | €94,457 | +€34,607 | +57.8% |
| Income taxes | 67/77 | €17,621 | €28,906 | +€11,285 | +64.0% |
| Profit (loss) for the period | 9904 | €42,229 | €65,551 | +€23,322 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,229 | €65,551 | +€23,322 | +55.2% |
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 5 October 2026 via checked.be.