YDET: 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.
YDET
Largest movements
- Tangible fixed assets -€30,409
down €30,409 (-9.3%), from €326,203 to €295,794
of which Other tangible fixed assets: -€27,776
- Cash -€7,511
down €7,511 (-9.5%), from €78,911 to €71,400
- Stocks and contracts +€4,509
up €4,509 (+14.5%), from €31,160 to €35,669
- Trade debts -€31,938
down €31,938 (-52.7%), from €60,593 to €28,656
- Debts after one year -€29,824
down €29,824 (-11.6%), from €258,047 to €228,223
- Profit (loss) carried forward +€28,634
up €28,634 (+47.0%), from €60,911 to €89,545
- Other debts -€11,829
down €11,829 (-57.9%), from €20,416 to €8,587
- Tax, wage and social debts +€10,085
up €10,085 (+134.3%), from €7,509 to €17,594
of which Taxes: +€8,780
- Gross operating margin +€108,479
up €108,479 (+255.1%), from €42,532 to €151,011
- Staff costs +€54,147
up €54,147 (+2443.8%), from €2,216 to €56,363
- Depreciation +€13,968
up €13,968 (+34.4%), from €40,646 to €54,613
- Financial income -€6,404
down €6,404 (-97.3%), from €6,581 to €177
of which Non-recurring financial income: -€6,000
- Financial charges +€3,183
up €3,183 (+27.1%), from €11,745 to €14,929
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,555 | €411,182 | -€29,373 | -6.7% |
| Fixed assets | 21/28 | €326,503 | €296,094 | -€30,409 | -9.3% |
| Tangible fixed assets | 22/27 | €326,203 | €295,794 | -€30,409 | -9.3% |
| Plant, machinery and equipment | 23 | €15,596 | €15,749 | +€153 | +1.0% |
| Furniture and vehicles | 24 | €7,854 | €5,069 | -€2,786 | -35.5% |
| Other tangible fixed assets | 26 | €302,753 | €274,977 | -€27,776 | -9.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €114,052 | €115,088 | +€1,036 | +0.9% |
| Stocks and contracts in progress | 3 | €31,160 | €35,669 | +€4,509 | +14.5% |
| Stocks | 30/36 | €31,160 | €35,669 | +€4,509 | +14.5% |
| Amounts receivable within one year | 40/41 | €3,981 | €4,934 | +€954 | +24.0% |
| Trade receivables | 40 | - | €1,233 | +€1,233 | |
| Other amounts receivable | 41 | €3,981 | €3,701 | -€280 | -7.0% |
| Cash at bank and in hand | 54/58 | €78,911 | €71,400 | -€7,511 | -9.5% |
| Deferred charges and accrued income | 490/1 | - | €3,084 | +€3,084 | |
| Total equity and liabilities | 10/49 | €440,555 | €411,182 | -€29,373 | -6.7% |
| Equity | 10/15 | €67,111 | €95,745 | +€28,634 | +42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,911 | €89,545 | +€28,634 | +47.0% |
| Amounts payable | 17/49 | €373,444 | €315,437 | -€58,007 | -15.5% |
| Amounts payable after more than one year | 17 | €258,047 | €228,223 | -€29,824 | -11.6% |
| Financial debts | 170/4 | €258,047 | €228,223 | -€29,824 | -11.6% |
| Amounts payable within one year | 42/48 | €115,398 | €87,214 | -€28,183 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €26,880 | €32,378 | +€5,498 | +20.5% |
| Trade debts | 44 | €60,593 | €28,656 | -€31,938 | -52.7% |
| Suppliers | 440/4 | €60,593 | €28,656 | -€31,938 | -52.7% |
| Taxes, remuneration and social security | 45 | €7,509 | €17,594 | +€10,085 | +134.3% |
| Taxes | 450/3 | €4,994 | €13,773 | +€8,780 | +175.8% |
| Remuneration and social security | 454/9 | €2,515 | €3,821 | +€1,306 | +51.9% |
| Other amounts payable | 47/48 | €20,416 | €8,587 | -€11,829 | -57.9% |
| Remuneration, social security and pensions | 62 | €2,216 | €56,363 | +€54,147 | +2443.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,646 | €54,613 | +€13,968 | +34.4% |
| Other operating charges | 640/8 | €857 | €622 | -€236 | -27.5% |
| Gross operating margin | 9900 | €42,532 | €151,011 | +€108,479 | +255.1% |
| Operating profit (loss) | 9901 | -€1,187 | €39,414 | +€40,600 | |
| Financial income | 75/76B | €6,581 | €177 | -€6,404 | -97.3% |
| Recurring financial income | 75 | €581 | €177 | -€404 | -69.5% |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €11,745 | €14,929 | +€3,183 | +27.1% |
| Recurring financial charges | 65 | €11,745 | €14,929 | +€3,183 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,351 | €24,662 | +€31,013 | |
| Income taxes | 67/77 | - | €2,751 | +€2,751 | |
| Profit (loss) for the period | 9904 | -€6,351 | €21,911 | +€28,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,351 | €21,911 | +€28,262 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.