YG ACCESSOIRES: 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 ACCESSOIRES
Largest movements
- Cash -€17,633
down €17,633 (-44.1%), from €40,015 to €22,382
mainly Tax, wage and social debts (-€19,107) and Trade debts (-€11,638)
- Stocks and contracts -€6,804
down €6,804 (-5.4%), from €127,130 to €120,326
- Receivables within one year -€6,137
down €6,137 (-14.2%), from €43,298 to €37,161
- Tangible fixed assets -€4,224
down €4,224 (-18.0%), from €23,445 to €19,221
of which Other tangible fixed assets: -€3,100
- Tax, wage and social debts -€19,107
down €19,107 (-37.7%), from €50,725 to €31,618
of which Taxes: -€10,759
- Trade debts -€11,638
down €11,638 (-47.0%), from €24,777 to €13,139
- Current portion of long-term debt -€5,979
down €5,979 (-74.3%), from €8,045 to €2,066
- Reserves +€3,000
up €3,000 (+2.2%), from €135,150 to €138,150
- Gross operating margin -€87,186
down €87,186 (-49.1%), from €177,644 to €90,458
- Staff costs -€45,788
down €45,788 (-36.3%), from €126,203 to €80,415
- Taxes -€16,401
down €16,401 (-98.4%), from €16,661 to €260
- Financial charges -€3,196
down €3,196 (-61.5%), from €5,199 to €2,003
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.
Derived cash bridge
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 | €235,990 | €199,710 | -€36,280 | -15.4% |
| Fixed assets | 21/28 | €23,495 | €19,271 | -€4,224 | -18.0% |
| Tangible fixed assets | 22/27 | €23,445 | €19,221 | -€4,224 | -18.0% |
| Furniture and vehicles | 24 | €1,581 | €457 | -€1,124 | -71.1% |
| Other tangible fixed assets | 26 | €21,864 | €18,764 | -€3,100 | -14.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €212,495 | €180,439 | -€32,056 | -15.1% |
| Stocks and contracts in progress | 3 | €127,130 | €120,326 | -€6,804 | -5.4% |
| Stocks | 30/36 | €127,130 | €120,326 | -€6,804 | -5.4% |
| Amounts receivable within one year | 40/41 | €43,298 | €37,161 | -€6,137 | -14.2% |
| Other amounts receivable | 41 | €43,298 | €37,161 | -€6,137 | -14.2% |
| Cash at bank and in hand | 54/58 | €40,015 | €22,382 | -€17,633 | -44.1% |
| Deferred charges and accrued income | 490/1 | €2,052 | €570 | -€1,482 | -72.2% |
| Total equity and liabilities | 10/49 | €235,990 | €199,710 | -€36,280 | -15.4% |
| Equity | 10/15 | €150,377 | €152,887 | +€2,510 | +1.7% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €135,150 | €138,150 | +€3,000 | +2.2% |
| Distributable reserves | 133 | €135,150 | €138,150 | +€3,000 | +2.2% |
| Profit (loss) carried forward | 14 | €627 | €137 | -€490 | -78.1% |
| Amounts payable | 17/49 | €85,613 | €46,823 | -€38,790 | -45.3% |
| Amounts payable after more than one year | 17 | €2,066 | - | -€2,066 | |
| Financial debts | 170/4 | €2,066 | - | -€2,066 | |
| Amounts payable within one year | 42/48 | €83,547 | €46,823 | -€36,724 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €8,045 | €2,066 | -€5,979 | -74.3% |
| Trade debts | 44 | €24,777 | €13,139 | -€11,638 | -47.0% |
| Suppliers | 440/4 | €24,777 | €13,139 | -€11,638 | -47.0% |
| Taxes, remuneration and social security | 45 | €50,725 | €31,618 | -€19,107 | -37.7% |
| Taxes | 450/3 | €34,483 | €23,724 | -€10,759 | -31.2% |
| Remuneration and social security | 454/9 | €16,242 | €7,894 | -€8,348 | -51.4% |
| Remuneration, social security and pensions | 62 | €126,203 | €80,415 | -€45,788 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,055 | €4,224 | -€831 | -16.4% |
| Other operating charges | 640/8 | €1,268 | €1,330 | +€62 | +4.9% |
| Gross operating margin | 9900 | €177,644 | €90,458 | -€87,186 | -49.1% |
| Operating profit (loss) | 9901 | €45,118 | €4,489 | -€40,629 | -90.1% |
| Financial income | 75/76B | - | €284 | +€284 | |
| Recurring financial income | 75 | - | €284 | +€284 | |
| Financial charges | 65/66B | €5,199 | €2,003 | -€3,196 | -61.5% |
| Recurring financial charges | 65 | €5,199 | €2,003 | -€3,196 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €39,919 | €2,770 | -€37,149 | -93.1% |
| Income taxes | 67/77 | €16,661 | €260 | -€16,401 | -98.4% |
| Profit (loss) for the period | 9904 | €23,258 | €2,510 | -€20,748 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,258 | €2,510 | -€20,748 | -89.2% |
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 15 October 2026 via checked.be.