YK Advies: 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.
YK Advies
Largest movements
- Receivables within one year +€103,563
up €103,563 (+77.9%), from €133,009 to €236,572
- Receivables after one year -€56,000
no longer reported in 2025 (was €56,000)
- Cash -€48,968
down €48,968 (-44.8%), from €109,359 to €60,391
mainly Receivables within one year (-€103,563) and Other debts (-€66,855)
- Deferred charges and accrued income -€28,554
down €28,554 (-95.2%), from €30,000 to €1,446
- Reserves +€69,908
up €69,908 (+17.8%), from €392,177 to €462,086
- Other debts -€66,855
down €66,855 (-51.6%), from €129,549 to €62,694
- Debts after one year -€29,596
down €29,596 (-7.3%), from €407,075 to €377,479
- Trade debts -€16,781
down €16,781 (-100.0%), from €16,789 to €8
- Gross operating margin +€16,164
up €16,164 (+7.0%), from €231,915 to €248,079
- Taxes +€11,549
up €11,549 (+20.7%), from €55,712 to €67,261
- Financial charges -€10,066
down €10,066 (-44.1%), from €22,819 to €12,753
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 | €1,096,592 | €1,062,055 | -€34,537 | -3.1% |
| Fixed assets | 21/28 | €768,225 | €763,646 | -€4,578 | -0.6% |
| Tangible fixed assets | 22/27 | €765,807 | €761,228 | -€4,578 | -0.6% |
| Land and buildings | 22 | €750,827 | €756,774 | +€5,947 | +0.8% |
| Furniture and vehicles | 24 | €240 | €798 | +€558 | +233% |
| Other tangible fixed assets | 26 | €14,740 | €3,656 | -€11,083 | -75.2% |
| Financial fixed assets | 28 | €2,418 | €2,418 | = | 0.0% |
| Current assets | 29/58 | €328,368 | €298,409 | -€29,959 | -9.1% |
| Amounts receivable after more than one year | 29 | €56,000 | - | -€56,000 | |
| Other amounts receivable | 291 | €56,000 | - | -€56,000 | |
| Amounts receivable within one year | 40/41 | €133,009 | €236,572 | +€103,563 | +77.9% |
| Other amounts receivable | 41 | €133,009 | €236,572 | +€103,563 | +77.9% |
| Cash at bank and in hand | 54/58 | €109,359 | €60,391 | -€48,968 | -44.8% |
| Deferred charges and accrued income | 490/1 | €30,000 | €1,446 | -€28,554 | -95.2% |
| Total equity and liabilities | 10/49 | €1,096,592 | €1,062,055 | -€34,537 | -3.1% |
| Equity | 10/15 | €398,377 | €468,286 | +€69,908 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €392,177 | €462,086 | +€69,908 | +17.8% |
| Distributable reserves | 133 | €392,177 | €462,086 | +€69,908 | +17.8% |
| Amounts payable | 17/49 | €698,215 | €593,769 | -€104,445 | -15.0% |
| Amounts payable after more than one year | 17 | €407,075 | €377,479 | -€29,596 | -7.3% |
| Financial debts | 170/4 | €407,075 | €377,479 | -€29,596 | -7.3% |
| Amounts payable within one year | 42/48 | €291,140 | €216,291 | -€74,849 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €109,590 | €114,541 | +€4,951 | +4.5% |
| Trade debts | 44 | €16,789 | €8 | -€16,781 | -100.0% |
| Suppliers | 440/4 | €16,789 | €8 | -€16,781 | -100.0% |
| Taxes, remuneration and social security | 45 | €35,212 | €39,048 | +€3,836 | +10.9% |
| Taxes | 450/3 | €35,212 | €39,048 | +€3,836 | +10.9% |
| Other amounts payable | 47/48 | €129,549 | €62,694 | -€66,855 | -51.6% |
| Non-recurring operating income | 76A | €41,321 | €25,327 | -€15,994 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,473 | €35,645 | +€172 | +0.5% |
| Other operating charges | 640/8 | €5,311 | €6,120 | +€808 | +15.2% |
| Gross operating margin | 9900 | €231,915 | €248,079 | +€16,164 | +7.0% |
| Operating profit (loss) | 9901 | €191,131 | €206,315 | +€15,184 | +7.9% |
| Financial income | 75/76B | €840 | €2,608 | +€1,768 | +210% |
| Recurring financial income | 75 | €840 | €2,608 | +€1,768 | +210% |
| Financial charges | 65/66B | €22,819 | €12,753 | -€10,066 | -44.1% |
| Recurring financial charges | 65 | €22,819 | €12,753 | -€10,066 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €169,152 | €196,169 | +€27,018 | +16.0% |
| Income taxes | 67/77 | €55,712 | €67,261 | +€11,549 | +20.7% |
| Profit (loss) for the period | 9904 | €113,439 | €128,908 | +€15,469 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,439 | €128,908 | +€15,469 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.