YG-TRANS: 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-TRANS
Largest movements
- Tangible fixed assets +€271,966
up €271,966 (+32.6%), from €833,576 to €1.1m
of which Leasing and similar rights: +€191,170
- Cash +€56,129
up €56,129 (+183%), from €30,692 to €86,821
mainly Depreciation (+€214,985) and Debts after one year (+€212,568)
- Receivables within one year +€55,271
up €55,271 (+28.4%), from €194,717 to €249,988
of which Trade receivables: +€53,711
- Debts after one year +€212,568
up €212,568 (+32.2%), from €660,942 to €873,511
- Trade debts +€127,896
up €127,896 (+170%), from €75,072 to €202,968
- Current portion of long-term debt +€79,170
up €79,170 (+54.7%), from €144,753 to €223,923
- Other debts -€15,985
down €15,985 (-49.5%), from €32,295 to €16,311
- Gross operating margin +€199,487
up €199,487 (+38.3%), from €521,043 to €720,530
- Staff costs +€140,439
up €140,439 (+55.0%), from €255,332 to €395,772
- Depreciation +€99,624
up €99,624 (+86.4%), from €115,361 to €214,985
- Other operating charges -€11,921
down €11,921 (-17.9%), from €66,605 to €54,684
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 | €1,083,702 | €1,479,184 | +€395,483 | +36.5% |
| Fixed assets | 21/28 | €841,481 | €1,113,447 | +€271,966 | +32.3% |
| Tangible fixed assets | 22/27 | €833,576 | €1,105,542 | +€271,966 | +32.6% |
| Land and buildings | 22 | €43,506 | €38,985 | -€4,522 | -10.4% |
| Plant, machinery and equipment | 23 | €1,692 | €94,526 | +€92,834 | +5,486% |
| Furniture and vehicles | 24 | €72,020 | €64,504 | -€7,516 | -10.4% |
| Leasing and similar rights | 25 | €716,357 | €907,527 | +€191,170 | +26.7% |
| Financial fixed assets | 28 | €7,905 | €7,905 | = | 0.0% |
| Current assets | 29/58 | €242,221 | €365,737 | +€123,517 | +51.0% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €194,717 | €249,988 | +€55,271 | +28.4% |
| Trade receivables | 40 | €193,010 | €246,721 | +€53,711 | +27.8% |
| Other amounts receivable | 41 | €1,707 | €3,267 | +€1,560 | +91.4% |
| Cash at bank and in hand | 54/58 | €30,692 | €86,821 | +€56,129 | +183% |
| Deferred charges and accrued income | 490/1 | €16,812 | €23,929 | +€7,117 | +42.3% |
| Total equity and liabilities | 10/49 | €1,083,702 | €1,479,184 | +€395,483 | +36.5% |
| Equity | 10/15 | €119,354 | €115,634 | -€3,720 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,894 | €75,174 | -€3,720 | -4.7% |
| Amounts payable | 17/49 | €964,347 | €1,363,551 | +€399,203 | +41.4% |
| Amounts payable after more than one year | 17 | €660,942 | €873,511 | +€212,568 | +32.2% |
| Financial debts | 170/4 | €660,942 | €873,511 | +€212,568 | +32.2% |
| Amounts payable within one year | 42/48 | €303,405 | €487,040 | +€183,635 | +60.5% |
| Current portion of amounts payable after more than one year | 42 | €144,753 | €223,923 | +€79,170 | +54.7% |
| Trade debts | 44 | €75,072 | €202,968 | +€127,896 | +170% |
| Suppliers | 440/4 | €75,072 | €202,968 | +€127,896 | +170% |
| Taxes, remuneration and social security | 45 | €51,285 | €43,838 | -€7,447 | -14.5% |
| Taxes | 450/3 | €35,655 | €24,237 | -€11,418 | -32.0% |
| Remuneration and social security | 454/9 | €15,630 | €19,601 | +€3,971 | +25.4% |
| Other amounts payable | 47/48 | €32,295 | €16,311 | -€15,985 | -49.5% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Non-recurring operating income | 76A | €16,438 | - | -€16,438 | |
| Remuneration, social security and pensions | 62 | €255,332 | €395,772 | +€140,439 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,361 | €214,985 | +€99,624 | +86.4% |
| Other operating charges | 640/8 | €66,605 | €54,684 | -€11,921 | -17.9% |
| Non-recurring operating charges | 66A | €20,547 | - | -€20,547 | |
| Gross operating margin | 9900 | €521,043 | €720,530 | +€199,487 | +38.3% |
| Operating profit (loss) | 9901 | €63,198 | €55,089 | -€8,108 | -12.8% |
| Financial income | 75/76B | €10 | €1 | -€9 | -89.6% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -89.6% |
| Financial charges | 65/66B | €50,580 | €55,952 | +€5,372 | +10.6% |
| Recurring financial charges | 65 | €50,580 | €55,952 | +€5,372 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €12,628 | -€861 | -€13,489 | |
| Income taxes | 67/77 | €3,296 | €2,859 | -€437 | -13.2% |
| Profit (loss) for the period | 9904 | €9,332 | -€3,720 | -€13,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,332 | -€3,720 | -€13,052 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.