YESS: 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.
YESS
Largest movements
- Cash +€21,578
up €21,578 (+94.9%), from €22,750 to €44,328
mainly Trade debts (+€13,880) and Tax, wage and social debts (+€10,636)
- Receivables within one year +€5,409
up €5,409 (+35.8%), from €15,089 to €20,498
of which Other amounts receivable: +€3,868
- Tangible fixed assets -€2,327
down €2,327 (-17.2%), from €13,499 to €11,171
of which Furniture and vehicles: -€2,776
- Deferred charges and accrued income +€1,080
up €1,080 (+889.2%), from €121 to €1,201
- Trade debts +€13,880
up €13,880 (+4693.6%), from €296 to €14,176
- Tax, wage and social debts +€10,636
up €10,636 (+84.5%), from €12,580 to €23,216
of which Taxes: +€10,636
- Other debts +€10,452
up €10,452 (+607.3%), from €1,721 to €12,173
- Profit (loss) carried forward -€8,507
down €8,507 (-24.9%), from €34,140 to €25,633
- Financial charges +€15,382
up €15,382 (+4563.3%), from €337 to €15,719
- Gross operating margin -€6,993
down €6,993 (-36.1%), from €19,378 to €12,385
- Taxes -€4,009
down €4,009 (-96.8%), from €4,141 to €132
- Depreciation +€1,870
up €1,870 (+76.0%), from €2,461 to €4,332
- Other operating charges +€281
up €281 (+65.6%), from €428 to €710
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 | €51,458 | €77,198 | +€25,740 | +50.0% |
| Fixed assets | 21/28 | €13,499 | €11,171 | -€2,327 | -17.2% |
| Tangible fixed assets | 22/27 | €13,499 | €11,171 | -€2,327 | -17.2% |
| Plant, machinery and equipment | 23 | - | €1,955 | +€1,955 | |
| Furniture and vehicles | 24 | €7,173 | €4,397 | -€2,776 | -38.7% |
| Other tangible fixed assets | 26 | €6,325 | €4,820 | -€1,505 | -23.8% |
| Current assets | 29/58 | €37,960 | €66,027 | +€28,067 | +73.9% |
| Amounts receivable within one year | 40/41 | €15,089 | €20,498 | +€5,409 | +35.8% |
| Trade receivables | 40 | €15,089 | €16,630 | +€1,541 | +10.2% |
| Other amounts receivable | 41 | - | €3,868 | +€3,868 | |
| Cash at bank and in hand | 54/58 | €22,750 | €44,328 | +€21,578 | +94.9% |
| Deferred charges and accrued income | 490/1 | €121 | €1,201 | +€1,080 | +889.2% |
| Total equity and liabilities | 10/49 | €51,458 | €77,198 | +€25,740 | +50.0% |
| Equity | 10/15 | €36,140 | €27,633 | -€8,507 | -23.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,140 | €25,633 | -€8,507 | -24.9% |
| Amounts payable | 17/49 | €15,319 | €49,565 | +€34,247 | +223.6% |
| Amounts payable within one year | 42/48 | €14,597 | €49,565 | +€34,968 | +239.6% |
| Trade debts | 44 | €296 | €14,176 | +€13,880 | +4693.6% |
| Suppliers | 440/4 | €296 | €14,176 | +€13,880 | +4693.6% |
| Taxes, remuneration and social security | 45 | €12,580 | €23,216 | +€10,636 | +84.5% |
| Taxes | 450/3 | €8,511 | €19,146 | +€10,636 | +125.0% |
| Remuneration and social security | 454/9 | €4,070 | €4,070 | = | 0.0% |
| Other amounts payable | 47/48 | €1,721 | €12,173 | +€10,452 | +607.3% |
| Accrued charges and deferred income | 492/3 | €722 | - | -€722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,461 | €4,332 | +€1,870 | +76.0% |
| Other operating charges | 640/8 | €428 | €710 | +€281 | +65.6% |
| Gross operating margin | 9900 | €19,378 | €12,385 | -€6,993 | -36.1% |
| Operating profit (loss) | 9901 | €16,489 | €7,344 | -€9,145 | -55.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €337 | €15,719 | +€15,382 | +4563.3% |
| Recurring financial charges | 65 | €337 | €15,719 | +€15,382 | +4563.3% |
| Profit (loss) for the period before taxes | 9903 | €16,151 | -€8,375 | -€24,526 | |
| Income taxes | 67/77 | €4,141 | €132 | -€4,009 | -96.8% |
| Profit (loss) for the period | 9904 | €12,011 | -€8,507 | -€20,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,011 | -€8,507 | -€20,518 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.