YDS: 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.
YDS
Largest movements
- Cash -€16,071
down €16,071 (-63.9%), from €25,164 to €9,093
mainly Contributions, distributions and other (-€35,451) and Receivables within one year (-€15,313)
- Receivables within one year +€15,313
up €15,313 (+108%), from €14,217 to €29,530
of which Trade receivables: +€16,030
- Tangible fixed assets -€3,449
down €3,449 (-30.4%), from €11,328 to €7,879
of which Other tangible fixed assets: -€2,681
- Other debts -€4,206
down €4,206 (-10.6%), from €39,686 to €35,480
- Tax, wage and social debts +€754
up €754 (+7.2%), from €10,442 to €11,196
- Trade debts -€632
down €632 (-53.3%), from €1,186 to €555
- Gross operating margin +€12,046
up €12,046 (+30.0%), from €40,091 to €52,138
- Taxes +€2,385
up €2,385 (+30.6%), from €7,783 to €10,168
- Other operating charges -€1,093
down €1,093 (-43.7%), from €2,502 to €1,409
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 | €52,314 | €48,231 | -€4,083 | -7.8% |
| Fixed assets | 21/28 | €11,328 | €7,879 | -€3,449 | -30.4% |
| Tangible fixed assets | 22/27 | €11,328 | €7,879 | -€3,449 | -30.4% |
| Plant, machinery and equipment | 23 | €283 | €0 | -€283 | -100% |
| Furniture and vehicles | 24 | €2,083 | €1,598 | -€485 | -23.3% |
| Other tangible fixed assets | 26 | €8,962 | €6,281 | -€2,681 | -29.9% |
| Current assets | 29/58 | €40,986 | €40,352 | -€634 | -1.5% |
| Amounts receivable within one year | 40/41 | €14,217 | €29,530 | +€15,313 | +108% |
| Trade receivables | 40 | €13,500 | €29,530 | +€16,030 | +119% |
| Other amounts receivable | 41 | €717 | €0 | -€717 | -100% |
| Cash at bank and in hand | 54/58 | €25,164 | €9,093 | -€16,071 | -63.9% |
| Deferred charges and accrued income | 490/1 | €1,605 | €1,729 | +€124 | +7.7% |
| Total equity and liabilities | 10/49 | €52,314 | €48,231 | -€4,083 | -7.8% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €51,314 | €47,231 | -€4,083 | -8.0% |
| Amounts payable within one year | 42/48 | €51,314 | €47,231 | -€4,083 | -8.0% |
| Trade debts | 44 | €1,186 | €555 | -€632 | -53.3% |
| Suppliers | 440/4 | €1,186 | €555 | -€632 | -53.3% |
| Taxes, remuneration and social security | 45 | €10,442 | €11,196 | +€754 | +7.2% |
| Taxes | 450/3 | €10,442 | €11,196 | +€754 | +7.2% |
| Other amounts payable | 47/48 | €39,686 | €35,480 | -€4,206 | -10.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,554 | €4,541 | -€13 | -0.3% |
| Other operating charges | 640/8 | €2,502 | €1,409 | -€1,093 | -43.7% |
| Gross operating margin | 9900 | €40,091 | €52,138 | +€12,046 | +30.0% |
| Operating profit (loss) | 9901 | €33,035 | €46,187 | +€13,152 | +39.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €562 | €568 | +€5 | +0.9% |
| Recurring financial charges | 65 | €562 | €568 | +€5 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €32,472 | €45,619 | +€13,147 | +40.5% |
| Income taxes | 67/77 | €7,783 | €10,168 | +€2,385 | +30.6% |
| Profit (loss) for the period | 9904 | €24,689 | €35,451 | +€10,762 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,689 | €35,451 | +€10,762 | +43.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.