YKMgmt: 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.
YKMgmt
Largest movements
- Cash +€21,043
up €21,043 (+32.2%), from €65,286 to €86,329
mainly Net result for the year (+€24,944) and Depreciation (+€10,596)
- Tangible fixed assets -€10,596
down €10,596 (-80.2%), from €13,212 to €2,615
- Receivables within one year +€3,646
up €3,646 (+150.7%), from €2,420 to €6,066
of which Other amounts receivable: +€6,066
- Reserves +€24,944
up €24,944 (+50.6%), from €49,290 to €74,234
- Current portion of long-term debt -€7,610
down €7,610 (-82.9%), from €9,185 to €1,575
- Tax, wage and social debts -€1,610
down €1,610 (-10.0%), from €16,108 to €14,498
- Debts after one year -€1,575
no longer reported in 2025 (was €1,575)
- Gross operating margin -€4,422
down €4,422 (-8.9%), from €49,514 to €45,092
- Taxes -€1,064
down €1,064 (-11.0%), from €9,704 to €8,641
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 | €80,978 | €95,036 | +€14,059 | +17.4% |
| Fixed assets | 21/28 | €13,212 | €2,615 | -€10,596 | -80.2% |
| Tangible fixed assets | 22/27 | €13,212 | €2,615 | -€10,596 | -80.2% |
| Furniture and vehicles | 24 | €13,212 | €2,615 | -€10,596 | -80.2% |
| Current assets | 29/58 | €67,766 | €92,421 | +€24,655 | +36.4% |
| Amounts receivable within one year | 40/41 | €2,420 | €6,066 | +€3,646 | +150.7% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | - | €6,066 | +€6,066 | |
| Cash at bank and in hand | 54/58 | €65,286 | €86,329 | +€21,043 | +32.2% |
| Deferred charges and accrued income | 490/1 | €60 | €25 | -€34 | -57.4% |
| Total equity and liabilities | 10/49 | €80,978 | €95,036 | +€14,059 | +17.4% |
| Equity | 10/15 | €51,290 | €76,234 | +€24,944 | +48.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,290 | €74,234 | +€24,944 | +50.6% |
| Distributable reserves | 133 | €49,290 | €74,234 | +€24,944 | +50.6% |
| Amounts payable | 17/49 | €29,688 | €18,803 | -€10,886 | -36.7% |
| Amounts payable after more than one year | 17 | €1,575 | - | -€1,575 | |
| Financial debts | 170/4 | €1,575 | - | -€1,575 | |
| Amounts payable within one year | 42/48 | €28,113 | €18,803 | -€9,310 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €9,185 | €1,575 | -€7,610 | -82.9% |
| Trade debts | 44 | €1,887 | €1,561 | -€326 | -17.3% |
| Suppliers | 440/4 | €1,887 | €1,561 | -€326 | -17.3% |
| Taxes, remuneration and social security | 45 | €16,108 | €14,498 | -€1,610 | -10.0% |
| Taxes | 450/3 | €16,108 | €14,498 | -€1,610 | -10.0% |
| Other amounts payable | 47/48 | €933 | €1,169 | +€236 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,577 | €10,596 | +€19 | +0.2% |
| Other operating charges | 640/8 | €478 | €618 | +€140 | +29.3% |
| Gross operating margin | 9900 | €49,514 | €45,092 | -€4,422 | -8.9% |
| Operating profit (loss) | 9901 | €38,459 | €33,878 | -€4,581 | -11.9% |
| Financial income | 75/76B | €90 | €174 | +€84 | +92.6% |
| Recurring financial income | 75 | €90 | €174 | +€84 | +92.6% |
| Financial charges | 65/66B | €901 | €467 | -€434 | -48.2% |
| Recurring financial charges | 65 | €901 | €467 | -€434 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €37,648 | €33,585 | -€4,063 | -10.8% |
| Income taxes | 67/77 | €9,704 | €8,641 | -€1,064 | -11.0% |
| Profit (loss) for the period | 9904 | €27,944 | €24,944 | -€3,000 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,944 | €24,944 | -€3,000 | -10.7% |
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 5 October 2026 via checked.be.