YDMYK: 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.
YDMYK
Largest movements
- Cash -€18,611
down €18,611 (-66.5%), from €27,969 to €9,359
mainly Net result for the year (-€20,777) and Tax, wage and social debts (-€4,639)
- Tangible fixed assets -€10,589
down €10,589 (-26.2%), from €40,455 to €29,866
of which Furniture and vehicles: -€7,689
- Profit (loss) carried forward -€20,777
down €20,777 (-63.7%), from €32,637 to €11,860
- Tax, wage and social debts -€4,639
down €4,639 (-96.4%), from €4,811 to €172
of which Taxes: -€3,939
- Debts after one year -€3,590
down €3,590 (-26.2%), from €13,699 to €10,108
- Gross operating margin -€27,025
down €27,025, from €18,460 to -€8,565
- Depreciation +€3,755
up €3,755 (+55.0%), from €6,834 to €10,589
- Taxes -€2,042
down €2,042 (-92.2%), from €2,215 to €172
- Other operating charges -€515
down €515 (-47.8%), from €1,077 to €562
- Financial charges +€453
up €453 (+103.7%), from €437 to €890
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,079 | €40,775 | -€28,304 | -41.0% |
| Fixed assets | 21/28 | €40,455 | €29,866 | -€10,589 | -26.2% |
| Tangible fixed assets | 22/27 | €40,455 | €29,866 | -€10,589 | -26.2% |
| Plant, machinery and equipment | 23 | €3,824 | €1,817 | -€2,008 | -52.5% |
| Furniture and vehicles | 24 | €32,762 | €25,072 | -€7,689 | -23.5% |
| Other tangible fixed assets | 26 | €3,869 | €2,977 | -€892 | -23.0% |
| Current assets | 29/58 | €28,624 | €10,909 | -€17,716 | -61.9% |
| Amounts receivable within one year | 40/41 | €0 | €487 | +€487 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €487 | +€487 | |
| Cash at bank and in hand | 54/58 | €27,969 | €9,359 | -€18,611 | -66.5% |
| Deferred charges and accrued income | 490/1 | €655 | €1,063 | +€408 | +62.3% |
| Total equity and liabilities | 10/49 | €69,079 | €40,775 | -€28,304 | -41.0% |
| Equity | 10/15 | €46,897 | €26,120 | -€20,777 | -44.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,637 | €11,860 | -€20,777 | -63.7% |
| Amounts payable | 17/49 | €22,181 | €14,655 | -€7,527 | -33.9% |
| Amounts payable after more than one year | 17 | €13,699 | €10,108 | -€3,590 | -26.2% |
| Financial debts | 170/4 | €13,699 | €10,108 | -€3,590 | -26.2% |
| Amounts payable within one year | 42/48 | €8,483 | €4,546 | -€3,937 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €3,423 | €3,590 | +€167 | +4.9% |
| Trade debts | 44 | €127 | €39 | -€88 | -69.0% |
| Suppliers | 440/4 | €127 | €39 | -€88 | -69.0% |
| Taxes, remuneration and social security | 45 | €4,811 | €172 | -€4,639 | -96.4% |
| Taxes | 450/3 | €4,111 | €172 | -€3,939 | -95.8% |
| Remuneration and social security | 454/9 | €700 | €0 | -€700 | -100.0% |
| Other amounts payable | 47/48 | €122 | €744 | +€623 | +511.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,834 | €10,589 | +€3,755 | +55.0% |
| Other operating charges | 640/8 | €1,077 | €562 | -€515 | -47.8% |
| Gross operating margin | 9900 | €18,460 | -€8,565 | -€27,025 | |
| Operating profit (loss) | 9901 | €10,550 | -€19,716 | -€30,266 | |
| Financial charges | 65/66B | €437 | €890 | +€453 | +103.7% |
| Recurring financial charges | 65 | €437 | €890 | +€453 | +103.7% |
| Profit (loss) for the period before taxes | 9903 | €10,113 | -€20,605 | -€30,718 | |
| Income taxes | 67/77 | €2,215 | €172 | -€2,042 | -92.2% |
| Profit (loss) for the period | 9904 | €7,899 | -€20,777 | -€28,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,899 | -€20,777 | -€28,676 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.