YJ: what changed
Two fiscal 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.
YJ
Largest movements
- Cash +€34,159
up €34,159 (+249.9%), from €13,671 to €47,830
mainly Receivables within one year (+€33,197) and Trade debts (+€5,600)
- Receivables within one year -€33,197
down €33,197 (-90.9%), from €36,536 to €3,339
of which Trade receivables: -€33,009
- Tangible fixed assets -€2,387
down €2,387 (-88.1%), from €2,710 to €323
- Trade debts +€5,600
up €5,600 (+532.8%), from €1,051 to €6,651
- Profit (loss) carried forward +€5,156
up €5,156 (+83.0%), from -€6,215 to -€1,059
- Other debts -€4,775
down €4,775 (-16.6%), from €28,688 to €23,913
- Tax, wage and social debts -€3,805
down €3,805 (-70.6%), from €5,388 to €1,583
- Reserves -€3,600
down €3,600 (-66.0%), from €5,455 to €1,855
of which Tax-exempt reserves: -€3,600
- Gross operating margin -€12,765
down €12,765 (-63.3%), from €20,174 to €7,409
- Financial charges +€1,629
up €1,629 (+905.3%), from €180 to €1,809
- Taxes +€1,517
new in 2025: €1,517
- Depreciation -€263
down €263 (-9.9%), from €2,650 to €2,387
- Other operating charges -€245
down €245 (-63.2%), from €387 to €142
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 | €52,917 | €51,492 | -€1,425 | -2.7% |
| Fixed assets | 21/28 | €2,710 | €323 | -€2,387 | -88.1% |
| Tangible fixed assets | 22/27 | €2,710 | €323 | -€2,387 | -88.1% |
| Furniture and vehicles | 24 | €2,710 | €323 | -€2,387 | -88.1% |
| Current assets | 29/58 | €50,207 | €51,169 | +€962 | +1.9% |
| Amounts receivable within one year | 40/41 | €36,536 | €3,339 | -€33,197 | -90.9% |
| Trade receivables | 40 | €36,348 | €3,339 | -€33,009 | -90.8% |
| Other amounts receivable | 41 | €188 | - | -€188 | |
| Cash at bank and in hand | 54/58 | €13,671 | €47,830 | +€34,159 | +249.9% |
| Total equity and liabilities | 10/49 | €52,917 | €51,492 | -€1,425 | -2.7% |
| Equity | 10/15 | €17,790 | €19,346 | +€1,556 | +8.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,455 | €1,855 | -€3,600 | -66.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,600 | - | -€3,600 | |
| Profit (loss) carried forward | 14 | -€6,215 | -€1,059 | +€5,156 | +83.0% |
| Amounts payable | 17/49 | €35,127 | €32,147 | -€2,980 | -8.5% |
| Amounts payable within one year | 42/48 | €35,127 | €32,147 | -€2,980 | -8.5% |
| Trade debts | 44 | €1,051 | €6,651 | +€5,600 | +532.8% |
| Suppliers | 440/4 | €1,051 | €6,651 | +€5,600 | +532.8% |
| Taxes, remuneration and social security | 45 | €5,388 | €1,583 | -€3,805 | -70.6% |
| Taxes | 450/3 | €5,388 | €1,583 | -€3,805 | -70.6% |
| Other amounts payable | 47/48 | €28,688 | €23,913 | -€4,775 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €2,387 | -€263 | -9.9% |
| Other operating charges | 640/8 | €387 | €142 | -€245 | -63.2% |
| Gross operating margin | 9900 | €20,174 | €7,409 | -€12,765 | -63.3% |
| Operating profit (loss) | 9901 | €17,137 | €4,880 | -€12,257 | -71.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €180 | €1,809 | +€1,629 | +905.3% |
| Recurring financial charges | 65 | €180 | €1,809 | +€1,629 | +905.3% |
| Profit (loss) for the period before taxes | 9903 | €16,957 | €3,072 | -€13,885 | -81.9% |
| Income taxes | 67/77 | - | €1,517 | +€1,517 | |
| Profit (loss) for the period | 9904 | €16,957 | €1,556 | -€15,401 | -90.8% |
| Transfer from tax-exempt reserves | 789 | - | €3,600 | +€3,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,957 | €5,156 | -€11,801 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.