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
- Current investments +€101,354
new in 2025: €101,354
- Cash -€83,808
down €83,808 (-43.8%), from €191,384 to €107,576
mainly Contributions, distributions and other (-€126,600) and Current investments (-€101,354)
- Receivables within one year +€4,797
up €4,797 (+91.9%), from €5,223 to €10,020
of which Trade receivables: +€10,020
- Other debts +€97,260
up €97,260 (+4778.9%), from €2,035 to €99,295
- Reserves -€81,343
down €81,343 (-47.0%), from €172,955 to €91,612
of which Distributable reserves: -€81,343
- Tax, wage and social debts +€7,968
up €7,968 (+300.1%), from €2,655 to €10,623
of which Taxes: +€5,933
- Gross operating margin +€34,573
up €34,573 (+122.9%), from €28,129 to €62,702
- Taxes +€8,965
up €8,965 (+105.8%), from €8,475 to €17,440
- Financial income -€1,140
down €1,140 (-63.2%), from €1,805 to €665
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 | €196,607 | €220,346 | +€23,739 | +12.1% |
| Fixed assets | 21/28 | - | €1,396 | +€1,396 | |
| Tangible fixed assets | 22/27 | - | €1,396 | +€1,396 | |
| Furniture and vehicles | 24 | - | €1,396 | +€1,396 | |
| Current assets | 29/58 | €196,607 | €218,950 | +€22,343 | +11.4% |
| Amounts receivable within one year | 40/41 | €5,223 | €10,020 | +€4,797 | +91.9% |
| Trade receivables | 40 | - | €10,020 | +€10,020 | |
| Other amounts receivable | 41 | €5,223 | - | -€5,223 | |
| Current investments | 50/53 | - | €101,354 | +€101,354 | |
| Cash at bank and in hand | 54/58 | €191,384 | €107,576 | -€83,808 | -43.8% |
| Total equity and liabilities | 10/49 | €196,607 | €220,346 | +€23,739 | +12.1% |
| Equity | 10/15 | €191,555 | €110,212 | -€81,343 | -42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,955 | €91,612 | -€81,343 | -47.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €171,095 | €89,752 | -€81,343 | -47.5% |
| Amounts payable | 17/49 | €5,052 | €110,135 | +€105,083 | +2079.9% |
| Amounts payable within one year | 42/48 | €5,052 | €110,135 | +€105,083 | +2079.9% |
| Trade debts | 44 | €362 | €217 | -€145 | -40.2% |
| Suppliers | 440/4 | €362 | €217 | -€145 | -40.2% |
| Taxes, remuneration and social security | 45 | €2,655 | €10,623 | +€7,968 | +300.1% |
| Taxes | 450/3 | €2,655 | €8,588 | +€5,933 | +223.5% |
| Remuneration and social security | 454/9 | - | €2,035 | +€2,035 | |
| Other amounts payable | 47/48 | €2,035 | €99,295 | +€97,260 | +4778.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €349 | +€349 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.5% |
| Gross operating margin | 9900 | €28,129 | €62,702 | +€34,573 | +122.9% |
| Operating profit (loss) | 9901 | €28,003 | €62,226 | +€34,222 | +122.2% |
| Financial income | 75/76B | €1,805 | €665 | -€1,140 | -63.2% |
| Recurring financial income | 75 | €1,805 | €665 | -€1,140 | -63.2% |
| Financial charges | 65/66B | €185 | €193 | +€8 | +4.4% |
| Recurring financial charges | 65 | €185 | €193 | +€8 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €29,623 | €62,697 | +€33,074 | +111.7% |
| Income taxes | 67/77 | €8,475 | €17,440 | +€8,965 | +105.8% |
| Profit (loss) for the period | 9904 | €21,148 | €45,257 | +€24,109 | +114.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,148 | €45,257 | +€24,109 | +114.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.