YDES: 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.
YDES
Largest movements
- Cash +€17,344
up €17,344 (+32583.8%), from €53 to €17,398
mainly Net result for the year (+€19,916) and Other debts (+€5,591)
- Receivables within one year +€4,972
up €4,972 (+61.4%), from €8,096 to €13,068
of which Trade receivables: +€5,445
- Tangible fixed assets +€3,241
up €3,241 (+98.3%), from €3,296 to €6,537
of which Furniture and vehicles: +€2,836
- Profit (loss) carried forward +€19,916
up €19,916 (+38.1%), from -€52,323 to -€32,408
- Other debts +€5,591
up €5,591 (+15.3%), from €36,660 to €42,251
- Tax, wage and social debts +€4,504
up €4,504 (+293.3%), from €1,536 to €6,039
- Trade debts -€4,298
down €4,298 (-85.4%), from €5,034 to €736
- Gross operating margin +€38,311
up €38,311, from -€12,464 to €25,847
- Depreciation -€5,024
down €5,024 (-63.2%), from €7,951 to €2,928
- Financial charges -€915
down €915 (-92.5%), from €989 to €74
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 | €14,405 | €40,132 | +€25,727 | +178.6% |
| Fixed assets | 21/28 | €4,296 | €7,537 | +€3,241 | +75.4% |
| Tangible fixed assets | 22/27 | €3,296 | €6,537 | +€3,241 | +98.3% |
| Plant, machinery and equipment | 23 | €116 | €520 | +€404 | +349.7% |
| Furniture and vehicles | 24 | €3,181 | €6,017 | +€2,836 | +89.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €10,109 | €32,595 | +€22,486 | +222.4% |
| Amounts receivable within one year | 40/41 | €8,096 | €13,068 | +€4,972 | +61.4% |
| Trade receivables | 40 | €7,623 | €13,068 | +€5,445 | +71.4% |
| Other amounts receivable | 41 | €473 | - | -€473 | |
| Cash at bank and in hand | 54/58 | €53 | €17,398 | +€17,344 | +32583.8% |
| Deferred charges and accrued income | 490/1 | €1,960 | €2,129 | +€170 | +8.7% |
| Total equity and liabilities | 10/49 | €14,405 | €40,132 | +€25,727 | +178.6% |
| Equity | 10/15 | -€29,263 | -€9,348 | +€19,916 | +68.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Distributable reserves | 133 | €16,860 | €16,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,323 | -€32,408 | +€19,916 | +38.1% |
| Amounts payable | 17/49 | €43,669 | €49,480 | +€5,811 | +13.3% |
| Amounts payable within one year | 42/48 | €43,230 | €49,027 | +€5,797 | +13.4% |
| Trade debts | 44 | €5,034 | €736 | -€4,298 | -85.4% |
| Suppliers | 440/4 | €5,034 | €736 | -€4,298 | -85.4% |
| Taxes, remuneration and social security | 45 | €1,536 | €6,039 | +€4,504 | +293.3% |
| Taxes | 450/3 | €1,536 | €6,039 | +€4,504 | +293.3% |
| Other amounts payable | 47/48 | €36,660 | €42,251 | +€5,591 | +15.3% |
| Accrued charges and deferred income | 492/3 | €439 | €453 | +€14 | +3.3% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,951 | €2,928 | -€5,024 | -63.2% |
| Other operating charges | 640/8 | €1,958 | €2,032 | +€73 | +3.7% |
| Gross operating margin | 9900 | -€12,464 | €25,847 | +€38,311 | |
| Operating profit (loss) | 9901 | -€22,373 | €20,888 | +€43,262 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €989 | €74 | -€915 | -92.5% |
| Recurring financial charges | 65 | €989 | €74 | -€915 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,362 | €20,814 | +€44,176 | |
| Income taxes | 67/77 | €869 | €898 | +€30 | +3.4% |
| Profit (loss) for the period | 9904 | -€24,231 | €19,916 | +€44,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,231 | €19,916 | +€44,147 |
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 5 October 2026 via checked.be.