YJS: 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.
YJS
Largest movements
- Receivables within one year +€29,946
up €29,946 (+126.7%), from €23,629 to €53,575
- Cash -€28,867
down €28,867 (-65.6%), from €43,978 to €15,112
mainly Receivables within one year (-€29,946) and Trade debts (-€12,206)
- Deferred charges and accrued income -€7,556
no longer reported in 2025 (was €7,556)
- Stocks and contracts -€2,320
down €2,320 (-41.6%), from €5,580 to €3,261
- Profit (loss) carried forward +€14,532
up €14,532 (+37.9%), from €38,304 to €52,836
- Trade debts -€12,206
down €12,206 (-59.3%), from €20,584 to €8,377
- Tax, wage and social debts -€11,122
down €11,122 (-42.2%), from €26,345 to €15,223
- Turnover +€52,858
up €52,858 (+25.5%), from €207,316 to €260,174
- Gross operating margin +€17,805
up €17,805 (+34.7%), from €51,244 to €69,049
- Purchases and services +€12,733
up €12,733 (+7.1%), from €178,411 to €191,144
- Staff costs +€6,538
up €6,538 (+14.7%), from €44,623 to €51,161
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 | €95,233 | €86,436 | -€8,796 | -9.2% |
| Fixed assets | 21/28 | €14,489 | €14,489 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,489 | €14,489 | = | 0.0% |
| Furniture and vehicles | 24 | €14,489 | €14,489 | = | 0.0% |
| Current assets | 29/58 | €80,744 | €71,947 | -€8,796 | -10.9% |
| Stocks and contracts in progress | 3 | €5,580 | €3,261 | -€2,320 | -41.6% |
| Stocks | 30/36 | €5,580 | €3,261 | -€2,320 | -41.6% |
| Amounts receivable within one year | 40/41 | €23,629 | €53,575 | +€29,946 | +126.7% |
| Trade receivables | 40 | €23,629 | €53,575 | +€29,946 | +126.7% |
| Cash at bank and in hand | 54/58 | €43,978 | €15,112 | -€28,867 | -65.6% |
| Deferred charges and accrued income | 490/1 | €7,556 | - | -€7,556 | |
| Total equity and liabilities | 10/49 | €95,233 | €86,436 | -€8,796 | -9.2% |
| Equity | 10/15 | €48,304 | €62,836 | +€14,532 | +30.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,304 | €52,836 | +€14,532 | +37.9% |
| Amounts payable | 17/49 | €46,928 | €23,601 | -€23,328 | -49.7% |
| Amounts payable within one year | 42/48 | €46,928 | €23,601 | -€23,328 | -49.7% |
| Trade debts | 44 | €20,584 | €8,377 | -€12,206 | -59.3% |
| Suppliers | 440/4 | €20,584 | €8,377 | -€12,206 | -59.3% |
| Taxes, remuneration and social security | 45 | €26,345 | €15,223 | -€11,122 | -42.2% |
| Taxes | 450/3 | €26,345 | €15,223 | -€11,122 | -42.2% |
| Turnover | 70 | €207,316 | €260,174 | +€52,858 | +25.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €178,411 | €191,144 | +€12,733 | +7.1% |
| Remuneration, social security and pensions | 62 | €44,623 | €51,161 | +€6,538 | +14.7% |
| Other operating charges | 640/8 | €4,500 | €3,263 | -€1,237 | -27.5% |
| Gross operating margin | 9900 | €51,244 | €69,049 | +€17,805 | +34.7% |
| Operating profit (loss) | 9901 | €2,121 | €14,625 | +€12,503 | +589.4% |
| Financial charges | 65/66B | €33 | €93 | +€61 | +185.3% |
| Recurring financial charges | 65 | €33 | €93 | +€61 | +185.3% |
| Profit (loss) for the period before taxes | 9903 | €2,089 | €14,532 | +€12,443 | +595.7% |
| Profit (loss) for the period | 9904 | €2,089 | €14,532 | +€12,443 | +595.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,089 | €14,532 | +€12,443 | +595.7% |
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 30 September 2026 via checked.be.