YDA: 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.
YDA
Largest movements
- Cash -€19,178
down €19,178 (-62.3%), from €30,769 to €11,592
mainly Contributions, distributions and other (-€47,750) and Trade debts (-€13,590)
- Receivables within one year -€13,900
down €13,900 (-69.3%), from €20,052 to €6,152
of which Trade receivables: -€16,674
- Deferred charges and accrued income +€5,380
new in 2026: €5,380
- Tangible fixed assets -€788
down €788 (-9.5%), from €8,288 to €7,500
of which Furniture and vehicles: -€874
- Reserves -€47,750
down €47,750 (-96.3%), from €49,610 to €1,860
- Profit (loss) carried forward +€20,264
up €20,264, from -€20,046 to €217
- Other debts +€15,150
new in 2026: €15,150
- Trade debts -€13,590
down €13,590 (-70.0%), from €19,412 to €5,822
- Tax, wage and social debts -€5,442
no longer reported in 2026 (was €5,442)
of which Remuneration and social security: -€4,373
- Gross operating margin +€46,704
up €46,704, from -€9,473 to €37,231
- Financial charges +€7,394
up €7,394 (+606.6%), from €1,219 to €8,613
- Staff costs +€3,141
up €3,141 (+149.0%), from €2,108 to €5,249
- Depreciation -€2,947
down €2,947 (-51.8%), from €5,685 to €2,738
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,818 | €38,079 | -€28,739 | -43.0% |
| Fixed assets | 21/28 | €13,288 | €12,500 | -€788 | -5.9% |
| Tangible fixed assets | 22/27 | €8,288 | €7,500 | -€788 | -9.5% |
| Land and buildings | 22 | €1,341 | €1,207 | -€134 | -10.0% |
| Plant, machinery and equipment | 23 | €3,420 | €3,865 | +€445 | +13.0% |
| Furniture and vehicles | 24 | €2,191 | €1,317 | -€874 | -39.9% |
| Other tangible fixed assets | 26 | €1,336 | €1,111 | -€225 | -16.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €53,531 | €25,579 | -€27,951 | -52.2% |
| Stocks and contracts in progress | 3 | €2,709 | €2,456 | -€254 | -9.4% |
| Stocks | 30/36 | €2,709 | €2,456 | -€254 | -9.4% |
| Amounts receivable within one year | 40/41 | €20,052 | €6,152 | -€13,900 | -69.3% |
| Trade receivables | 40 | €16,674 | - | -€16,674 | |
| Other amounts receivable | 41 | €3,378 | €6,152 | +€2,774 | +82.1% |
| Cash at bank and in hand | 54/58 | €30,769 | €11,592 | -€19,178 | -62.3% |
| Deferred charges and accrued income | 490/1 | - | €5,380 | +€5,380 | |
| Total equity and liabilities | 10/49 | €66,818 | €38,079 | -€28,739 | -43.0% |
| Equity | 10/15 | €41,964 | €14,477 | -€27,486 | -65.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,610 | €1,860 | -€47,750 | -96.3% |
| Distributable reserves | 133 | €49,610 | €1,860 | -€47,750 | -96.3% |
| Profit (loss) carried forward | 14 | -€20,046 | €217 | +€20,264 | |
| Amounts payable | 17/49 | €24,855 | €23,602 | -€1,253 | -5.0% |
| Amounts payable within one year | 42/48 | €24,855 | €23,602 | -€1,253 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,629 | +€2,629 | |
| Trade debts | 44 | €19,412 | €5,822 | -€13,590 | -70.0% |
| Suppliers | 440/4 | €19,412 | €5,822 | -€13,590 | -70.0% |
| Taxes, remuneration and social security | 45 | €5,442 | - | -€5,442 | |
| Taxes | 450/3 | €1,069 | - | -€1,069 | |
| Remuneration and social security | 454/9 | €4,373 | - | -€4,373 | |
| Other amounts payable | 47/48 | - | €15,150 | +€15,150 | |
| Remuneration, social security and pensions | 62 | €2,108 | €5,249 | +€3,141 | +149.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,685 | €2,738 | -€2,947 | -51.8% |
| Other operating charges | 640/8 | €410 | €304 | -€107 | -26.0% |
| Gross operating margin | 9900 | -€9,473 | €37,231 | +€46,704 | |
| Operating profit (loss) | 9901 | -€17,677 | €28,940 | +€46,617 | |
| Financial income | 75/76B | €48 | €137 | +€89 | +186.6% |
| Recurring financial income | 75 | €48 | €137 | +€89 | +186.6% |
| Financial charges | 65/66B | €1,219 | €8,613 | +€7,394 | +606.6% |
| Recurring financial charges | 65 | €1,219 | €8,613 | +€7,394 | +606.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,848 | €20,464 | +€39,312 | |
| Income taxes | 67/77 | €214 | €200 | -€14 | -6.3% |
| Profit (loss) for the period | 9904 | -€19,062 | €20,264 | +€39,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,062 | €20,264 | +€39,326 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.