YK Design: 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.
YK Design
Largest movements
- Cash +€61,584
up €61,584 (+211.7%), from €29,091 to €90,674
mainly Net result for the year (+€64,638) and Receivables after one year (+€20,616)
- Receivables within one year +€29,644
new in 2025: €29,644
of which Trade receivables: +€25,461
- Receivables after one year -€20,616
no longer reported in 2025 (was €20,616)
of which Trade receivables: -€20,570
- Tangible fixed assets +€5,446
up €5,446 (+1018.5%), from €535 to €5,981
of which Other tangible fixed assets: +€5,655
- Reserves +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€14,638
up €14,638 (+57.8%), from €25,310 to €39,948
- Tax, wage and social debts +€12,393
up €12,393 (+67.0%), from €18,507 to €30,900
of which Taxes: +€10,493
- Other debts -€2,214
no longer reported in 2025 (was €2,214)
- Gross operating margin +€17,365
up €17,365 (+22.6%), from €76,781 to €94,146
- Taxes +€11,493
up €11,493 (+85.1%), from €13,500 to €24,993
- Financial charges -€1,780
down €1,780 (-37.0%), from €4,815 to €3,036
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 | €50,242 | €126,457 | +€76,215 | +151.7% |
| Fixed assets | 21/28 | €535 | €5,981 | +€5,446 | +1018.5% |
| Tangible fixed assets | 22/27 | €535 | €5,981 | +€5,446 | +1018.5% |
| Plant, machinery and equipment | 23 | €535 | €326 | -€209 | -39.1% |
| Other tangible fixed assets | 26 | - | €5,655 | +€5,655 | |
| Current assets | 29/58 | €49,707 | €120,476 | +€70,769 | +142.4% |
| Amounts receivable after more than one year | 29 | €20,616 | - | -€20,616 | |
| Trade receivables | 290 | €20,570 | - | -€20,570 | |
| Other amounts receivable | 291 | €46 | - | -€46 | |
| Amounts receivable within one year | 40/41 | - | €29,644 | +€29,644 | |
| Trade receivables | 40 | - | €25,461 | +€25,461 | |
| Other amounts receivable | 41 | - | €4,183 | +€4,183 | |
| Cash at bank and in hand | 54/58 | €29,091 | €90,674 | +€61,584 | +211.7% |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €50,242 | €126,457 | +€76,215 | +151.7% |
| Equity | 10/15 | €28,310 | €92,948 | +€64,638 | +228.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €25,310 | €39,948 | +€14,638 | +57.8% |
| Amounts payable | 17/49 | €21,931 | €33,509 | +€11,578 | +52.8% |
| Amounts payable within one year | 42/48 | €21,931 | €32,860 | +€10,929 | +49.8% |
| Trade debts | 44 | €1,210 | €1,960 | +€750 | +61.9% |
| Suppliers | 440/4 | €1,210 | €1,960 | +€750 | +61.9% |
| Taxes, remuneration and social security | 45 | €18,507 | €30,900 | +€12,393 | +67.0% |
| Taxes | 450/3 | €18,507 | €29,000 | +€10,493 | +56.7% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €2,214 | - | -€2,214 | |
| Accrued charges and deferred income | 492/3 | - | €649 | +€649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €727 | +€634 | +685.1% |
| Other operating charges | 640/8 | €1,106 | €753 | -€353 | -31.9% |
| Non-recurring operating charges | 66A | €8,961 | - | -€8,961 | |
| Gross operating margin | 9900 | €76,781 | €94,146 | +€17,365 | +22.6% |
| Operating profit (loss) | 9901 | €66,621 | €92,666 | +€26,045 | +39.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €4,815 | €3,036 | -€1,780 | -37.0% |
| Recurring financial charges | 65 | €4,815 | €3,036 | -€1,780 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €61,810 | €89,631 | +€27,821 | +45.0% |
| Income taxes | 67/77 | €13,500 | €24,993 | +€11,493 | +85.1% |
| Profit (loss) for the period | 9904 | €48,310 | €64,638 | +€16,328 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,310 | €64,638 | +€16,328 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.