YKIT: 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.
YKIT
Largest movements
- Tangible fixed assets +€8,572
up €8,572 (+15.3%), from €55,887 to €64,459
of which Furniture and vehicles: +€17,427
- Cash +€2,530
up €2,530 (+13.6%), from €18,553 to €21,083
mainly Net result for the year (+€24,223) and Depreciation (+€22,892)
- Receivables within one year +€1,755
up €1,755 (+67.4%), from €2,606 to €4,361
of which Other amounts receivable: +€2,004
- Debts after one year +€4,800
new in 2025: €4,800
- Profit (loss) carried forward +€3,957
up €3,957 (+18.4%), from €21,508 to €25,465
- Trade debts +€3,634
up €3,634 (+39.6%), from €9,166 to €12,800
- Gross operating margin +€15,479
up €15,479 (+39.6%), from €39,079 to €54,559
- Depreciation +€8,087
up €8,087 (+54.6%), from €14,804 to €22,892
- Taxes +€3,131
up €3,131 (+78.3%), from €4,000 to €7,131
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 | €77,046 | €89,903 | +€12,857 | +16.7% |
| Fixed assets | 21/28 | €55,887 | €64,459 | +€8,572 | +15.3% |
| Tangible fixed assets | 22/27 | €55,887 | €64,459 | +€8,572 | +15.3% |
| Plant, machinery and equipment | 23 | €33,766 | €24,911 | -€8,855 | -26.2% |
| Furniture and vehicles | 24 | €22,122 | €39,549 | +€17,427 | +78.8% |
| Current assets | 29/58 | €21,159 | €25,444 | +€4,285 | +20.3% |
| Amounts receivable within one year | 40/41 | €2,606 | €4,361 | +€1,755 | +67.4% |
| Trade receivables | 40 | €249 | - | -€249 | |
| Other amounts receivable | 41 | €2,357 | €4,361 | +€2,004 | +85.0% |
| Cash at bank and in hand | 54/58 | €18,553 | €21,083 | +€2,530 | +13.6% |
| Total equity and liabilities | 10/49 | €77,046 | €89,903 | +€12,857 | +16.7% |
| Equity | 10/15 | €35,768 | €39,725 | +€3,957 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,508 | €25,465 | +€3,957 | +18.4% |
| Amounts payable | 17/49 | €41,278 | €50,178 | +€8,900 | +21.6% |
| Amounts payable after more than one year | 17 | - | €4,800 | +€4,800 | |
| Financial debts | 170/4 | - | €4,800 | +€4,800 | |
| Amounts payable within one year | 42/48 | €41,278 | €45,379 | +€4,100 | +9.9% |
| Trade debts | 44 | €9,166 | €12,800 | +€3,634 | +39.6% |
| Suppliers | 440/4 | €9,166 | €12,800 | +€3,634 | +39.6% |
| Other amounts payable | 47/48 | €32,112 | €32,579 | +€466 | +1.5% |
| Remuneration, social security and pensions | 62 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,804 | €22,892 | +€8,087 | +54.6% |
| Non-recurring operating charges | 66A | €2,584 | €0 | -€2,584 | -100.0% |
| Gross operating margin | 9900 | €39,079 | €54,559 | +€15,479 | +39.6% |
| Operating profit (loss) | 9901 | €21,691 | €31,519 | +€9,828 | +45.3% |
| Financial charges | 65/66B | €135 | €165 | +€30 | +21.9% |
| Recurring financial charges | 65 | €135 | €165 | +€30 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €21,556 | €31,354 | +€9,798 | +45.5% |
| Income taxes | 67/77 | €4,000 | €7,131 | +€3,131 | +78.3% |
| Profit (loss) for the period | 9904 | €17,556 | €24,223 | +€6,667 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,556 | €24,223 | +€6,667 | +38.0% |
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 6 October 2026 via checked.be.