YG CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€4,182
down €4,182 (-18.3%), from €22,814 to €18,632
of which Other tangible fixed assets: -€3,633
- Receivables within one year -€1,374
down €1,374 (-59.6%), from €2,304 to €930
of which Trade receivables: -€1,583
- Cash -€1,018
down €1,018 (-13.3%), from €7,681 to €6,663
mainly Other debts (-€3,703) and Net result for the year (-€1,944)
- Stocks and contracts +€986
up €986 (+15.7%), from €6,277 to €7,263
- Other debts -€3,703
down €3,703 (-17.8%), from €20,810 to €17,108
- Reserves -€1,944
down €1,944 (-90.2%), from €2,155 to €212
- Staff costs -€2,940
down €2,940 (-24.0%), from €12,227 to €9,287
- Gross operating margin +€616
up €616 (+4.0%), from €15,273 to €15,889
- Other operating charges +€550
up €550 (+36.0%), from €1,527 to €2,076
- Depreciation -€260
down €260 (-4.4%), from €5,952 to €5,693
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 | €50,739 | €45,019 | -€5,720 | -11.3% |
| Fixed assets | 21/28 | €34,004 | €29,822 | -€4,182 | -12.3% |
| Tangible fixed assets | 22/27 | €22,814 | €18,632 | -€4,182 | -18.3% |
| Furniture and vehicles | 24 | €6,485 | €5,935 | -€550 | -8.5% |
| Other tangible fixed assets | 26 | €16,330 | €12,697 | -€3,633 | -22.2% |
| Financial fixed assets | 28 | €11,190 | €11,190 | = | 0.0% |
| Current assets | 29/58 | €16,735 | €15,197 | -€1,538 | -9.2% |
| Stocks and contracts in progress | 3 | €6,277 | €7,263 | +€986 | +15.7% |
| Stocks | 30/36 | €6,277 | €7,263 | +€986 | +15.7% |
| Amounts receivable within one year | 40/41 | €2,304 | €930 | -€1,374 | -59.6% |
| Trade receivables | 40 | €1,583 | - | -€1,583 | |
| Other amounts receivable | 41 | €721 | €930 | +€209 | +28.9% |
| Cash at bank and in hand | 54/58 | €7,681 | €6,663 | -€1,018 | -13.3% |
| Deferred charges and accrued income | 490/1 | €473 | €342 | -€131 | -27.7% |
| Total equity and liabilities | 10/49 | €50,739 | €45,019 | -€5,720 | -11.3% |
| Equity | 10/15 | €22,155 | €20,212 | -€1,944 | -8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,155 | €212 | -€1,944 | -90.2% |
| Distributable reserves | 133 | €2,155 | €212 | -€1,944 | -90.2% |
| Amounts payable | 17/49 | €28,584 | €24,807 | -€3,776 | -13.2% |
| Amounts payable within one year | 42/48 | €28,584 | €24,807 | -€3,776 | -13.2% |
| Trade debts | 44 | €5,092 | €5,090 | -€1 | 0.0% |
| Suppliers | 440/4 | €5,092 | €5,090 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €2,682 | €2,610 | -€72 | -2.7% |
| Taxes | 450/3 | €2,682 | €2,337 | -€345 | -12.9% |
| Remuneration and social security | 454/9 | - | €272 | +€272 | |
| Other amounts payable | 47/48 | €20,810 | €17,108 | -€3,703 | -17.8% |
| Remuneration, social security and pensions | 62 | €12,227 | €9,287 | -€2,940 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,952 | €5,693 | -€260 | -4.4% |
| Other operating charges | 640/8 | €1,527 | €2,076 | +€550 | +36.0% |
| Gross operating margin | 9900 | €15,273 | €15,889 | +€616 | +4.0% |
| Operating profit (loss) | 9901 | -€4,434 | -€1,168 | +€3,266 | +73.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €766 | €776 | +€10 | +1.3% |
| Recurring financial charges | 65 | €766 | €776 | +€10 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,200 | -€1,944 | +€3,256 | +62.6% |
| Profit (loss) for the period | 9904 | -€5,200 | -€1,944 | +€3,256 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,200 | -€1,944 | +€3,256 | +62.6% |
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 14 October 2026 via checked.be.