YFAC: 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.
YFAC
Largest movements
- Cash +€2,857
up €2,857 (+8.0%), from €35,730 to €38,587
mainly Tax, wage and social debts (+€3,867) and Net result for the year (+€2,818)
- Tangible fixed assets +€1,748
up €1,748 (+85.6%), from €2,042 to €3,790
- Receivables within one year +€1,158
up €1,158 (+338.6%), from €342 to €1,500
of which Trade receivables: +€1,500
- Tax, wage and social debts +€3,867
up €3,867 (+1807.4%), from €214 to €4,081
- Profit (loss) carried forward +€2,818
up €2,818 (+21.2%), from €13,261 to €16,079
- Other debts -€1,087
down €1,087 (-24.4%), from €4,460 to €3,373
- Gross operating margin +€22,182
up €22,182, from -€17,592 to €4,589
- Depreciation +€629
up €629 (+319.6%), from €197 to €826
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 | €38,395 | €43,993 | +€5,598 | +14.6% |
| Fixed assets | 21/28 | €2,042 | €3,790 | +€1,748 | +85.6% |
| Tangible fixed assets | 22/27 | €2,042 | €3,790 | +€1,748 | +85.6% |
| Furniture and vehicles | 24 | €2,042 | €3,790 | +€1,748 | +85.6% |
| Current assets | 29/58 | €36,353 | €40,203 | +€3,850 | +10.6% |
| Amounts receivable within one year | 40/41 | €342 | €1,500 | +€1,158 | +338.6% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €342 | €0 | -€342 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,730 | €38,587 | +€2,857 | +8.0% |
| Deferred charges and accrued income | 490/1 | €281 | €116 | -€165 | -58.6% |
| Total equity and liabilities | 10/49 | €38,395 | €43,993 | +€5,598 | +14.6% |
| Equity | 10/15 | €33,721 | €36,539 | +€2,818 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,261 | €16,079 | +€2,818 | +21.2% |
| Amounts payable | 17/49 | €4,674 | €7,454 | +€2,781 | +59.5% |
| Amounts payable within one year | 42/48 | €4,674 | €7,454 | +€2,781 | +59.5% |
| Taxes, remuneration and social security | 45 | €214 | €4,081 | +€3,867 | +1807.4% |
| Taxes | 450/3 | €214 | €4,081 | +€3,867 | +1807.4% |
| Other amounts payable | 47/48 | €4,460 | €3,373 | -€1,087 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €826 | +€629 | +319.6% |
| Other operating charges | 640/8 | €773 | €797 | +€24 | +3.1% |
| Gross operating margin | 9900 | -€17,592 | €4,589 | +€22,182 | |
| Operating profit (loss) | 9901 | -€18,563 | €2,966 | +€21,528 | |
| Financial income | 75/76B | €193 | €293 | +€100 | +51.9% |
| Recurring financial income | 75 | €193 | €293 | +€100 | +51.9% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,487 | €3,128 | +€21,615 | |
| Income taxes | 67/77 | €272 | €310 | +€38 | +14.1% |
| Profit (loss) for the period | 9904 | -€18,758 | €2,818 | +€21,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,758 | €2,818 | +€21,576 |
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.