YGS-Construct: 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.
YGS-Construct
Largest movements
- Cash +€27,092
up €27,092 (+34.3%), from €78,927 to €106,019
mainly Other debts (+€22,554) and Trade debts (+€12,292)
- Receivables within one year -€8,308
down €8,308 (-33.7%), from €24,675 to €16,367
of which Trade receivables: -€9,849
- Tangible fixed assets +€4,505
up €4,505 (+22.2%), from €20,301 to €24,806
- Financial fixed assets +€2,000
new in 2025: €2,000
- Other debts +€22,554
up €22,554 (+66.8%), from €33,756 to €56,310
- Tax, wage and social debts -€20,002
down €20,002 (-73.9%), from €27,056 to €7,054
of which Remuneration and social security: -€23,518
- Trade debts +€12,292
up €12,292 (+366.1%), from €3,358 to €15,650
- Profit (loss) carried forward +€9,044
up €9,044 (+19.9%), from €45,473 to €54,518
- Accrued charges and deferred income +€1,761
new in 2025: €1,761
- Gross operating margin +€19,688
up €19,688 (+1110.2%), from €1,773 to €21,461
- Financial charges +€2,527
up €2,527 (+1594.1%), from €159 to €2,685
- Taxes +€2,523
up €2,523 (+716.9%), from €352 to €2,875
- Depreciation +€1,837
up €1,837 (+45.6%), from €4,032 to €5,868
- Other operating charges +€383
up €383 (+62.9%), from €608 to €991
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 | €123,903 | €149,552 | +€25,650 | +20.7% |
| Fixed assets | 21/28 | €20,301 | €26,806 | +€6,505 | +32.0% |
| Tangible fixed assets | 22/27 | €20,301 | €24,806 | +€4,505 | +22.2% |
| Furniture and vehicles | 24 | €20,301 | €24,806 | +€4,505 | +22.2% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €103,602 | €122,747 | +€19,145 | +18.5% |
| Amounts receivable within one year | 40/41 | €24,675 | €16,367 | -€8,308 | -33.7% |
| Trade receivables | 40 | €23,714 | €13,865 | -€9,849 | -41.5% |
| Other amounts receivable | 41 | €961 | €2,502 | +€1,541 | +160.3% |
| Cash at bank and in hand | 54/58 | €78,927 | €106,019 | +€27,092 | +34.3% |
| Deferred charges and accrued income | 490/1 | - | €360 | +€360 | |
| Total equity and liabilities | 10/49 | €123,903 | €149,552 | +€25,650 | +20.7% |
| Equity | 10/15 | €59,733 | €68,778 | +€9,044 | +15.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €45,473 | €54,518 | +€9,044 | +19.9% |
| Amounts payable | 17/49 | €64,170 | €80,775 | +€16,605 | +25.9% |
| Amounts payable within one year | 42/48 | €64,170 | €79,014 | +€14,844 | +23.1% |
| Trade debts | 44 | €3,358 | €15,650 | +€12,292 | +366.1% |
| Suppliers | 440/4 | €3,358 | €15,650 | +€12,292 | +366.1% |
| Taxes, remuneration and social security | 45 | €27,056 | €7,054 | -€20,002 | -73.9% |
| Taxes | 450/3 | €238 | €3,754 | +€3,516 | +1474.5% |
| Remuneration and social security | 454/9 | €26,817 | €3,300 | -€23,518 | -87.7% |
| Other amounts payable | 47/48 | €33,756 | €56,310 | +€22,554 | +66.8% |
| Accrued charges and deferred income | 492/3 | - | €1,761 | +€1,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,032 | €5,868 | +€1,837 | +45.6% |
| Other operating charges | 640/8 | €608 | €991 | +€383 | +62.9% |
| Gross operating margin | 9900 | €1,773 | €21,461 | +€19,688 | +1110.2% |
| Operating profit (loss) | 9901 | -€2,866 | €14,602 | +€17,469 | |
| Financial income | 75/76B | €157 | €2 | -€155 | -98.7% |
| Recurring financial income | 75 | €157 | €2 | -€155 | -98.7% |
| Financial charges | 65/66B | €159 | €2,685 | +€2,527 | +1594.1% |
| Recurring financial charges | 65 | €159 | €2,685 | +€2,527 | +1594.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,868 | €11,919 | +€14,787 | |
| Income taxes | 67/77 | €352 | €2,875 | +€2,523 | +716.9% |
| Profit (loss) for the period | 9904 | -€3,220 | €9,044 | +€12,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,220 | €9,044 | +€12,264 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.