YD GESTION: 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.
YD GESTION
Largest movements
- Receivables within one year -€73,849
down €73,849 (-63.5%), from €116,349 to €42,500
of which Trade receivables: -€71,349
- Cash +€32,890
up €32,890 (+83.3%), from €39,486 to €72,376
mainly Net result for the year (+€87,059) and Receivables within one year (+€73,849)
- Other debts -€15,130
down €15,130 (-16.9%), from €89,734 to €74,604
- Current portion of long-term debt -€9,764
down €9,764 (-58.9%), from €16,566 to €6,803
- Reserves -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts -€6,850
down €6,850 (-17.4%), from €39,269 to €32,418
- Gross operating margin -€24,668
down €24,668 (-18.2%), from €135,507 to €110,839
- Taxes -€7,838
down €7,838 (-26.0%), from €30,110 to €22,272
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 | €156,267 | €114,977 | -€41,290 | -26.4% |
| Fixed assets | 21/28 | €275 | €101 | -€173 | -63.2% |
| Tangible fixed assets | 22/27 | €275 | €101 | -€173 | -63.2% |
| Furniture and vehicles | 24 | €275 | €101 | -€173 | -63.2% |
| Current assets | 29/58 | €155,993 | €114,876 | -€41,117 | -26.4% |
| Amounts receivable within one year | 40/41 | €116,349 | €42,500 | -€73,849 | -63.5% |
| Trade receivables | 40 | €111,349 | €40,000 | -€71,349 | -64.1% |
| Other amounts receivable | 41 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Cash at bank and in hand | 54/58 | €39,486 | €72,376 | +€32,890 | +83.3% |
| Deferred charges and accrued income | 490/1 | €157 | - | -€157 | |
| Total equity and liabilities | 10/49 | €156,267 | €114,977 | -€41,290 | -26.4% |
| Equity | 10/15 | €10,094 | €1,152 | -€8,941 | -88.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,000 | - | -€9,000 | |
| Distributable reserves | 133 | €9,000 | - | -€9,000 | |
| Profit (loss) carried forward | 14 | €94 | €152 | +€59 | +62.9% |
| Amounts payable | 17/49 | €146,174 | €113,825 | -€32,349 | -22.1% |
| Amounts payable within one year | 42/48 | €146,174 | €113,825 | -€32,349 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €16,566 | €6,803 | -€9,764 | -58.9% |
| Trade debts | 44 | €605 | - | -€605 | |
| Suppliers | 440/4 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €39,269 | €32,418 | -€6,850 | -17.4% |
| Taxes | 450/3 | €39,269 | €32,418 | -€6,850 | -17.4% |
| Other amounts payable | 47/48 | €89,734 | €74,604 | -€15,130 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €173 | = | 0.0% |
| Other operating charges | 640/8 | €306 | €325 | +€19 | +6.2% |
| Gross operating margin | 9900 | €135,507 | €110,839 | -€24,668 | -18.2% |
| Operating profit (loss) | 9901 | €135,028 | €110,341 | -€24,687 | -18.3% |
| Financial charges | 65/66B | €135 | €1,009 | +€875 | +649.8% |
| Recurring financial charges | 65 | €135 | €1,009 | +€875 | +649.8% |
| Profit (loss) for the period before taxes | 9903 | €134,893 | €109,331 | -€25,562 | -18.9% |
| Income taxes | 67/77 | €30,110 | €22,272 | -€7,838 | -26.0% |
| Profit (loss) for the period | 9904 | €104,783 | €87,059 | -€17,724 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,783 | €87,059 | -€17,724 | -16.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.