YG: 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.
YG
Largest movements
- Cash -€28,717
down €28,717 (-33.1%), from €86,845 to €58,128
mainly Net result for the year (-€48,762) and Deferred charges and accrued income (-€13,692)
- Deferred charges and accrued income +€13,692
new in 2025: €13,692
- Receivables within one year -€7,232
down €7,232 (-29.5%), from €24,505 to €17,273
of which Other amounts receivable: -€6,228
- Stocks and contracts -€2,560
down €2,560 (-4.8%), from €52,964 to €50,404
- Reserves -€48,762
down €48,762 (-67.7%), from €72,072 to €23,310
- Trade debts +€31,475
up €31,475 (+78.2%), from €40,243 to €71,718
- Tax, wage and social debts -€10,343
down €10,343 (-23.0%), from €44,917 to €34,574
of which Taxes: -€14,765
- Accrued charges and deferred income +€2,085
up €2,085 (+53.7%), from €3,879 to €5,964
- Gross operating margin -€98,788
down €98,788 (-26.6%), from €371,536 to €272,748
- Staff costs +€26,537
up €26,537 (+9.3%), from €284,812 to €311,349
- Taxes -€11,290
down €11,290 (-69.9%), from €16,160 to €4,869
- Financial charges -€6,056
down €6,056 (-61.4%), from €9,871 to €3,815
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 | €166,111 | €140,698 | -€25,414 | -15.3% |
| Fixed assets | 21/28 | €1,797 | €1,200 | -€597 | -33.2% |
| Tangible fixed assets | 22/27 | €1,797 | €1,200 | -€597 | -33.2% |
| Furniture and vehicles | 24 | €897 | €599 | -€298 | -33.2% |
| Leasing and similar rights | 25 | €900 | €601 | -€299 | -33.2% |
| Current assets | 29/58 | €164,314 | €139,497 | -€24,817 | -15.1% |
| Stocks and contracts in progress | 3 | €52,964 | €50,404 | -€2,560 | -4.8% |
| Stocks | 30/36 | €52,964 | €50,404 | -€2,560 | -4.8% |
| Amounts receivable within one year | 40/41 | €24,505 | €17,273 | -€7,232 | -29.5% |
| Trade receivables | 40 | €5,250 | €4,246 | -€1,004 | -19.1% |
| Other amounts receivable | 41 | €19,255 | €13,027 | -€6,228 | -32.3% |
| Cash at bank and in hand | 54/58 | €86,845 | €58,128 | -€28,717 | -33.1% |
| Deferred charges and accrued income | 490/1 | - | €13,692 | +€13,692 | |
| Total equity and liabilities | 10/49 | €166,111 | €140,698 | -€25,414 | -15.3% |
| Equity | 10/15 | €77,072 | €28,310 | -€48,762 | -63.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,072 | €23,310 | -€48,762 | -67.7% |
| Distributable reserves | 133 | €72,072 | €23,310 | -€48,762 | -67.7% |
| Amounts payable | 17/49 | €89,039 | €112,388 | +€23,348 | +26.2% |
| Amounts payable within one year | 42/48 | €85,160 | €106,423 | +€21,263 | +25.0% |
| Trade debts | 44 | €40,243 | €71,718 | +€31,475 | +78.2% |
| Suppliers | 440/4 | €40,243 | €71,718 | +€31,475 | +78.2% |
| Taxes, remuneration and social security | 45 | €44,917 | €34,574 | -€10,343 | -23.0% |
| Taxes | 450/3 | €20,776 | €6,011 | -€14,765 | -71.1% |
| Remuneration and social security | 454/9 | €24,142 | €28,563 | +€4,422 | +18.3% |
| Other amounts payable | 47/48 | - | €132 | +€132 | |
| Accrued charges and deferred income | 492/3 | €3,879 | €5,964 | +€2,085 | +53.7% |
| Remuneration, social security and pensions | 62 | €284,812 | €311,349 | +€26,537 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €597 | = | 0.0% |
| Other operating charges | 640/8 | €1,273 | €1,809 | +€536 | +42.1% |
| Gross operating margin | 9900 | €371,536 | €272,748 | -€98,788 | -26.6% |
| Operating profit (loss) | 9901 | €84,854 | -€41,007 | -€125,861 | |
| Financial income | 75/76B | €1,082 | €929 | -€153 | -14.1% |
| Recurring financial income | 75 | €1,082 | €929 | -€153 | -14.1% |
| Financial charges | 65/66B | €9,871 | €3,815 | -€6,056 | -61.4% |
| Recurring financial charges | 65 | €9,871 | €3,815 | -€6,056 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €76,065 | -€43,893 | -€119,958 | |
| Income taxes | 67/77 | €16,160 | €4,869 | -€11,290 | -69.9% |
| Profit (loss) for the period | 9904 | €59,905 | -€48,762 | -€108,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,905 | -€48,762 | -€108,668 |
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 10 October 2026 via checked.be.