YF Management: 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.
YF Management
Largest movements
- Receivables within one year +€368
up €368 (+2.4%), from €15,070 to €15,438
- Trade debts -€1,960
down €1,960 (-100.0%), from €1,960 to €0
- Profit (loss) carried forward +€1,750
up €1,750 (+14.5%), from €12,105 to €13,855
- Tax, wage and social debts +€583
new in 2025: €583
- Gross operating margin +€3,160
up €3,160, from -€800 to €2,360
- Taxes +€583
new in 2025: €583
- Other operating charges +€415
up €415 (+108.0%), from €384 to €800
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,070 | €15,438 | +€368 | +2.4% |
| Current assets | 29/58 | €15,070 | €15,438 | +€368 | +2.4% |
| Amounts receivable within one year | 40/41 | €15,070 | €15,438 | +€368 | +2.4% |
| Other amounts receivable | 41 | €15,070 | €15,438 | +€368 | +2.4% |
| Total equity and liabilities | 10/49 | €15,070 | €15,438 | +€368 | +2.4% |
| Equity | 10/15 | €13,105 | €14,855 | +€1,750 | +13.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €12,105 | €13,855 | +€1,750 | +14.5% |
| Amounts payable | 17/49 | €1,965 | €583 | -€1,382 | -70.3% |
| Amounts payable within one year | 42/48 | €1,965 | €583 | -€1,382 | -70.3% |
| Financial debts | 43 | €5 | €0 | -€5 | -100.0% |
| Credit institutions | 430/8 | €5 | €0 | -€5 | -100.0% |
| Trade debts | 44 | €1,960 | €0 | -€1,960 | -100.0% |
| Suppliers | 440/4 | €1,960 | €0 | -€1,960 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €583 | +€583 | |
| Taxes | 450/3 | - | €583 | +€583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €0 | -€11 | -100.0% |
| Other operating charges | 640/8 | €384 | €800 | +€415 | +108.0% |
| Gross operating margin | 9900 | -€800 | €2,360 | +€3,160 | |
| Operating profit (loss) | 9901 | -€1,196 | €1,560 | +€2,756 | |
| Financial income | 75/76B | €813 | €827 | +€14 | +1.7% |
| Recurring financial income | 75 | €813 | €827 | +€14 | +1.7% |
| Financial charges | 65/66B | €62 | €54 | -€8 | -13.5% |
| Recurring financial charges | 65 | €62 | €54 | -€8 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€445 | €2,333 | +€2,778 | |
| Income taxes | 67/77 | - | €583 | +€583 | |
| Profit (loss) for the period | 9904 | -€445 | €1,750 | +€2,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445 | €1,750 | +€2,195 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.