YDEAL: 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.
YDEAL
Largest movements
- Current investments +€60,000
up €60,000 (+21.4%), from €280,000 to €340,000
- Cash -€49,714
down €49,714 (-96.0%), from €51,811 to €2,098
mainly Contributions, distributions and other (-€351,787) and Current investments (-€60,000)
- Tangible fixed assets -€19,916
down €19,916 (-40.3%), from €49,478 to €29,562
- Receivables within one year +€9,533
up €9,533 (+586%), from €1,626 to €11,159
of which Other amounts receivable: +€6,764
- Other debts +€143,550
up €143,550 (+68.9%), from €208,237 to €351,787
- Reserves -€139,745
no longer reported in 2025 (was €139,745)
- Debts after one year -€10,114
down €10,114 (-79.9%), from €12,652 to €2,538
- Tax, wage and social debts +€5,114
up €5,114 (+43.0%), from €11,898 to €17,012
of which Remuneration and social security: +€17,012
- Gross operating margin +€69,188
up €69,188 (+30.4%), from €227,309 to €296,496
- Taxes +€25,244
up €25,244 (+53.2%), from €47,450 to €72,694
- Financial income +€10,562
new in 2025: €10,562
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.
Derived cash bridge
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 | €385,174 | €383,815 | -€1,359 | -0.4% |
| Fixed assets | 21/28 | €49,478 | €29,562 | -€19,916 | -40.3% |
| Tangible fixed assets | 22/27 | €49,478 | €29,562 | -€19,916 | -40.3% |
| Furniture and vehicles | 24 | €49,478 | €29,562 | -€19,916 | -40.3% |
| Current assets | 29/58 | €335,696 | €354,253 | +€18,557 | +5.5% |
| Amounts receivable within one year | 40/41 | €1,626 | €11,159 | +€9,533 | +586% |
| Trade receivables | 40 | - | €2,770 | +€2,770 | |
| Other amounts receivable | 41 | €1,626 | €8,390 | +€6,764 | +416% |
| Current investments | 50/53 | €280,000 | €340,000 | +€60,000 | +21.4% |
| Cash at bank and in hand | 54/58 | €51,811 | €2,098 | -€49,714 | -96.0% |
| Deferred charges and accrued income | 490/1 | €2,259 | €996 | -€1,263 | -55.9% |
| Total equity and liabilities | 10/49 | €385,174 | €383,815 | -€1,359 | -0.4% |
| Equity | 10/15 | €142,245 | €2,500 | -€139,745 | -98.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €139,745 | - | -€139,745 | |
| Distributable reserves | 133 | €139,745 | - | -€139,745 | |
| Amounts payable | 17/49 | €242,928 | €381,315 | +€138,386 | +57.0% |
| Amounts payable after more than one year | 17 | €12,652 | €2,538 | -€10,114 | -79.9% |
| Financial debts | 170/4 | €12,652 | €2,538 | -€10,114 | -79.9% |
| Amounts payable within one year | 42/48 | €230,276 | €378,776 | +€148,500 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €9,996 | €9,944 | -€52 | -0.5% |
| Trade debts | 44 | €145 | €33 | -€112 | -77.3% |
| Suppliers | 440/4 | €145 | €33 | -€112 | -77.3% |
| Taxes, remuneration and social security | 45 | €11,898 | €17,012 | +€5,114 | +43.0% |
| Taxes | 450/3 | €11,898 | - | -€11,898 | |
| Remuneration and social security | 454/9 | - | €17,012 | +€17,012 | |
| Other amounts payable | 47/48 | €208,237 | €351,787 | +€143,550 | +68.9% |
| Non-recurring operating income | 76A | - | €6,612 | +€6,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,239 | €20,747 | +€1,508 | +7.8% |
| Other operating charges | 640/8 | €1,191 | €1,524 | +€333 | +28.0% |
| Gross operating margin | 9900 | €227,309 | €296,496 | +€69,188 | +30.4% |
| Operating profit (loss) | 9901 | €206,879 | €274,226 | +€67,347 | +32.6% |
| Financial income | 75/76B | - | €10,562 | +€10,562 | |
| Recurring financial income | 75 | - | €10,562 | +€10,562 | |
| Financial charges | 65/66B | €368 | €53 | -€316 | -85.7% |
| Recurring financial charges | 65 | €368 | €53 | -€316 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €206,511 | €284,736 | +€78,225 | +37.9% |
| Income taxes | 67/77 | €47,450 | €72,694 | +€25,244 | +53.2% |
| Profit (loss) for the period | 9904 | €159,061 | €212,042 | +€52,981 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €159,061 | €212,042 | +€52,981 | +33.3% |
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 13 October 2026 via checked.be.