YK ARCHITECTEN: 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 ARCHITECTEN
Largest movements
- Tangible fixed assets +€36,684
up €36,684 (+14.8%), from €247,560 to €284,244
of which Land and buildings: +€33,950
- Receivables within one year +€22,186
up €22,186 (+138%), from €16,051 to €38,237
of which Trade receivables: +€25,786
- Cash +€6,483
up €6,483 (+402%), from €1,613 to €8,096
mainly Other debts (+€40,181) and Net result for the year (+€30,916)
- Other debts +€40,181
up €40,181 (+623%), from €6,447 to €46,629
- Reserves +€31,749
up €31,749 (+811%), from €3,916 to €35,665
of which Distributable reserves: +€31,749
- Debts after one year -€10,973
down €10,973 (-8.6%), from €127,956 to €116,983
- Tax, wage and social debts +€6,695
up €6,695 (+70.6%), from €9,487 to €16,183
of which Taxes: +€6,761
- Current portion of long-term debt -€3,965
down €3,965 (-5.6%), from €71,167 to €67,202
- Gross operating margin +€33,795
up €33,795 (+77.9%), from €43,374 to €77,168
- Taxes +€11,173
up €11,173 (+199%), from €5,607 to €16,780
- Financial charges +€4,398
up €4,398 (+71.0%), from €6,197 to €10,595
- Depreciation +€1,802
up €1,802 (+13.2%), from €13,614 to €15,416
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 | €270,800 | €334,896 | +€64,097 | +23.7% |
| Fixed assets | 21/28 | €247,560 | €284,244 | +€36,684 | +14.8% |
| Tangible fixed assets | 22/27 | €247,560 | €284,244 | +€36,684 | +14.8% |
| Land and buildings | 22 | €227,060 | €261,010 | +€33,950 | +15.0% |
| Plant, machinery and equipment | 23 | €1,313 | €774 | -€539 | -41.1% |
| Furniture and vehicles | 24 | €17,694 | €21,464 | +€3,770 | +21.3% |
| Other tangible fixed assets | 26 | €1,493 | €996 | -€498 | -33.3% |
| Current assets | 29/58 | €23,240 | €50,653 | +€27,413 | +118% |
| Amounts receivable within one year | 40/41 | €16,051 | €38,237 | +€22,186 | +138% |
| Trade receivables | 40 | €12,050 | €37,835 | +€25,786 | +214% |
| Other amounts receivable | 41 | €4,001 | €401 | -€3,600 | -90.0% |
| Cash at bank and in hand | 54/58 | €1,613 | €8,096 | +€6,483 | +402% |
| Deferred charges and accrued income | 490/1 | €5,575 | €4,320 | -€1,255 | -22.5% |
| Total equity and liabilities | 10/49 | €270,800 | €334,896 | +€64,097 | +23.7% |
| Equity | 10/15 | €45,085 | €76,001 | +€30,916 | +68.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €22,617 | €21,736 | -€881 | -3.9% |
| Reserves | 13 | €3,916 | €35,665 | +€31,749 | +811% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,056 | €33,805 | +€31,749 | +1,544% |
| Profit (loss) carried forward | 14 | -€48 | - | +€48 | |
| Amounts payable | 17/49 | €225,715 | €258,896 | +€33,181 | +14.7% |
| Amounts payable after more than one year | 17 | €127,956 | €116,983 | -€10,973 | -8.6% |
| Financial debts | 170/4 | €127,956 | €116,983 | -€10,973 | -8.6% |
| Amounts payable within one year | 42/48 | €97,580 | €141,913 | +€44,333 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €71,167 | €67,202 | -€3,965 | -5.6% |
| Trade debts | 44 | €10,478 | €11,899 | +€1,421 | +13.6% |
| Suppliers | 440/4 | €10,478 | €11,899 | +€1,421 | +13.6% |
| Taxes, remuneration and social security | 45 | €9,487 | €16,183 | +€6,695 | +70.6% |
| Taxes | 450/3 | €9,421 | €16,183 | +€6,761 | +71.8% |
| Remuneration and social security | 454/9 | €66 | - | -€66 | |
| Other amounts payable | 47/48 | €6,447 | €46,629 | +€40,181 | +623% |
| Accrued charges and deferred income | 492/3 | €179 | - | -€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,614 | €15,416 | +€1,802 | +13.2% |
| Other operating charges | 640/8 | €2,514 | €2,148 | -€366 | -14.6% |
| Non-recurring operating charges | 66A | - | €1,335 | +€1,335 | |
| Gross operating margin | 9900 | €43,374 | €77,168 | +€33,795 | +77.9% |
| Operating profit (loss) | 9901 | €27,246 | €58,270 | +€31,024 | +114% |
| Financial income | 75/76B | €73 | €20 | -€53 | -72.1% |
| Recurring financial income | 75 | €73 | €20 | -€53 | -72.1% |
| Financial charges | 65/66B | €6,197 | €10,595 | +€4,398 | +71.0% |
| Recurring financial charges | 65 | €6,197 | €10,595 | +€4,398 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | €21,123 | €47,696 | +€26,573 | +126% |
| Income taxes | 67/77 | €5,607 | €16,780 | +€11,173 | +199% |
| Profit (loss) for the period | 9904 | €15,516 | €30,916 | +€15,400 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,516 | €30,916 | +€15,400 | +99.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.