YDAS: what changed
YDAS
Largest movements
- Current investments -€53,891
down €53,891 (-31.8%), from €169,409 to €115,518
- Cash +€18,067
up €18,067 (+36.7%), from €49,282 to €67,349
mainly Current investments (+€53,891) and Net result for the year (+€23,614)
- Tangible fixed assets -€12,225
down €12,225 (-34.1%), from €35,841 to €23,616
of which Furniture and vehicles: -€11,485
- Receivables within one year +€10,053
up €10,053 (+38.8%), from €25,918 to €35,972
of which Other amounts receivable: +€9,231
- Other debts -€35,624
down €35,624 (-100%), from €35,624 to €0
- Debts after one year -€9,293
down €9,293 (-45.1%), from €20,620 to €11,327
- Reserves +€5,870
up €5,870 (+3.2%), from €186,039 to €191,909
- Financial charges -€2,340
down €2,340 (-58.3%), from €4,014 to €1,673
- Gross operating margin -€1,991
down €1,991 (-4.3%), from €46,089 to €44,097
- Financial income +€1,170
up €1,170 (+50.8%), from €2,302 to €3,472
- Taxes +€911
up €911 (+10.6%), from €8,588 to €9,499
- Depreciation -€738
down €738 (-5.7%), from €12,963 to €12,225
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,834 | €242,852 | -€37,982 | -13.5% |
| Fixed assets | 21/28 | €35,841 | €23,616 | -€12,225 | -34.1% |
| Tangible fixed assets | 22/27 | €35,841 | €23,616 | -€12,225 | -34.1% |
| Plant, machinery and equipment | 23 | €1,715 | €975 | -€740 | -43.2% |
| Furniture and vehicles | 24 | €34,126 | €22,641 | -€11,485 | -33.7% |
| Current assets | 29/58 | €244,992 | €219,235 | -€25,757 | -10.5% |
| Amounts receivable within one year | 40/41 | €25,918 | €35,972 | +€10,053 | +38.8% |
| Trade receivables | 40 | €25,918 | €26,741 | +€823 | +3.2% |
| Other amounts receivable | 41 | - | €9,231 | +€9,231 | |
| Current investments | 50/53 | €169,409 | €115,518 | -€53,891 | -31.8% |
| Cash at bank and in hand | 54/58 | €49,282 | €67,349 | +€18,067 | +36.7% |
| Deferred charges and accrued income | 490/1 | €383 | €397 | +€13 | +3.5% |
| Total equity and liabilities | 10/49 | €280,834 | €242,852 | -€37,982 | -13.5% |
| Equity | 10/15 | €204,939 | €210,809 | +€5,870 | +2.9% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €186,039 | €191,909 | +€5,870 | +3.2% |
| Distributable reserves | 133 | €186,039 | €191,909 | +€5,870 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,895 | €32,042 | -€43,852 | -57.8% |
| Amounts payable after more than one year | 17 | €20,620 | €11,327 | -€9,293 | -45.1% |
| Financial debts | 170/4 | €20,620 | €11,327 | -€9,293 | -45.1% |
| Amounts payable within one year | 42/48 | €55,043 | €20,084 | -€34,959 | -63.5% |
| Current portion of amounts payable after more than one year | 42 | €8,925 | €9,293 | +€368 | +4.1% |
| Trade debts | 44 | €666 | €337 | -€329 | -49.4% |
| Suppliers | 440/4 | €666 | €337 | -€329 | -49.4% |
| Taxes, remuneration and social security | 45 | €9,828 | €10,454 | +€626 | +6.4% |
| Taxes | 450/3 | €9,828 | €10,454 | +€626 | +6.4% |
| Other amounts payable | 47/48 | €35,624 | €0 | -€35,624 | -100% |
| Accrued charges and deferred income | 492/3 | €232 | €632 | +€400 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,963 | €12,225 | -€738 | -5.7% |
| Other operating charges | 640/8 | €533 | €558 | +€24 | +4.6% |
| Gross operating margin | 9900 | €46,089 | €44,097 | -€1,991 | -4.3% |
| Operating profit (loss) | 9901 | €32,592 | €31,314 | -€1,278 | -3.9% |
| Financial income | 75/76B | €2,302 | €3,472 | +€1,170 | +50.8% |
| Recurring financial income | 75 | €2,302 | €3,472 | +€1,170 | +50.8% |
| Financial charges | 65/66B | €4,014 | €1,673 | -€2,340 | -58.3% |
| Recurring financial charges | 65 | €4,014 | €1,673 | -€2,340 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €30,880 | €33,113 | +€2,232 | +7.2% |
| Income taxes | 67/77 | €8,588 | €9,499 | +€911 | +10.6% |
| Profit (loss) for the period | 9904 | €22,293 | €23,614 | +€1,321 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,293 | €23,614 | +€1,321 | +5.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.