YdC Management: what changed
Two financial 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.
YdC Management
Largest movements
- Receivables within one year -€53,349
down €53,349 (-99.3%), from €53,748 to €400
- Cash -€26,309
down €26,309 (-89.0%), from €29,572 to €3,263
mainly Contributions, distributions and other (-€79,973) and Other debts (-€48,564)
- Reserves -€55,235
down €55,235 (-18.6%), from €297,445 to €242,211
- Other debts -€48,564
down €48,564 (-2.5%), from €2.0m to €1.9m
- Gross operating margin -€7,713
down €7,713 (-15.1%), from €50,918 to €43,205
- Taxes -€3,070
down €3,070 (-18.6%), from €16,528 to €13,458
- Depreciation +€1,285
up €1,285 (+64.3%), from €1,999 to €3,283
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 | €2,296,929 | €2,222,863 | -€74,066 | -3.2% |
| Fixed assets | 21/28 | €2,213,609 | €2,219,200 | +€5,591 | +0.3% |
| Tangible fixed assets | 22/27 | €5,118 | €10,710 | +€5,591 | +109.2% |
| Furniture and vehicles | 24 | €5,118 | €10,710 | +€5,591 | +109.2% |
| Financial fixed assets | 28 | €2,208,491 | €2,208,491 | = | 0.0% |
| Current assets | 29/58 | €83,320 | €3,663 | -€79,657 | -95.6% |
| Amounts receivable within one year | 40/41 | €53,748 | €400 | -€53,349 | -99.3% |
| Trade receivables | 40 | €53,748 | €400 | -€53,349 | -99.3% |
| Cash at bank and in hand | 54/58 | €29,572 | €3,263 | -€26,309 | -89.0% |
| Total equity and liabilities | 10/49 | €2,296,929 | €2,222,863 | -€74,066 | -3.2% |
| Equity | 10/15 | €303,709 | €248,474 | -€55,235 | -18.2% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €297,445 | €242,211 | -€55,235 | -18.6% |
| Distributable reserves | 133 | €297,445 | €242,211 | -€55,235 | -18.6% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €1,993,220 | €1,974,389 | -€18,831 | -0.9% |
| Amounts payable within one year | 42/48 | €1,993,220 | €1,974,389 | -€18,831 | -0.9% |
| Trade debts | 44 | €3,972 | €20,634 | +€16,662 | +419.4% |
| Suppliers | 440/4 | €3,972 | €20,634 | +€16,662 | +419.4% |
| Taxes, remuneration and social security | 45 | €21,393 | €34,464 | +€13,071 | +61.1% |
| Taxes | 450/3 | €21,393 | €34,464 | +€13,071 | +61.1% |
| Other amounts payable | 47/48 | €1,967,855 | €1,919,290 | -€48,564 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €3,283 | +€1,285 | +64.3% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €50,918 | €43,205 | -€7,713 | -15.1% |
| Operating profit (loss) | 9901 | €47,951 | €38,923 | -€9,029 | -18.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €851 | €726 | -€124 | -14.6% |
| Recurring financial charges | 65 | €851 | €726 | -€124 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €47,101 | €38,196 | -€8,904 | -18.9% |
| Income taxes | 67/77 | €16,528 | €13,458 | -€3,070 | -18.6% |
| Profit (loss) for the period | 9904 | €30,572 | €24,738 | -€5,834 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,572 | €24,738 | -€5,834 | -19.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.