YKOON: 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.
YKOON
Largest movements
- Receivables within one year +€12,530
up €12,530 (+89.8%), from €13,959 to €26,488
of which Other amounts receivable: +€7,542
- Deferred charges and accrued income -€426
no longer reported in 2025 (was €426)
- Tangible fixed assets -€353
no longer reported in 2025 (was €353)
- Cash +€338
up €338 (+67.1%), from €503 to €841
mainly Other debts (+€10,607) and Net result for the year (+€6,631)
- Other debts +€10,607
up €10,607 (+18,362%), from €58 to €10,665
- Reserves -€9,575
down €9,575 (-86.3%), from €11,093 to €1,518
- Tax, wage and social debts +€5,624
up €5,624 (+145%), from €3,885 to €9,509
of which Taxes: +€3,679
- Profit (loss) carried forward +€5,540
no longer reported in 2025 (was -€5,540)
- Accrued charges and deferred income -€374
no longer reported in 2025 (was €374)
- Gross operating margin -€7,473
down €7,473 (-37.4%), from €19,994 to €12,521
- Financial charges +€899
up €899 (+64.6%), from €1,392 to €2,291
- Taxes +€567
up €567 (+26.7%), from €2,123 to €2,690
- Other operating charges +€403
up €403 (+287%), from €141 to €544
- Depreciation -€219
down €219 (-37.2%), from €589 to €370
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 | €15,258 | €27,329 | +€12,071 | +79.1% |
| Fixed assets | 21/28 | €370 | - | -€370 | |
| Intangible fixed assets | 21 | €17 | - | -€17 | |
| Tangible fixed assets | 22/27 | €353 | - | -€353 | |
| Furniture and vehicles | 24 | €353 | - | -€353 | |
| Current assets | 29/58 | €14,888 | €27,329 | +€12,441 | +83.6% |
| Amounts receivable within one year | 40/41 | €13,959 | €26,488 | +€12,530 | +89.8% |
| Trade receivables | 40 | €13,018 | €18,005 | +€4,987 | +38.3% |
| Other amounts receivable | 41 | €941 | €8,484 | +€7,542 | +801% |
| Cash at bank and in hand | 54/58 | €503 | €841 | +€338 | +67.1% |
| Deferred charges and accrued income | 490/1 | €426 | - | -€426 | |
| Total equity and liabilities | 10/49 | €15,258 | €27,329 | +€12,071 | +79.1% |
| Equity | 10/15 | €8,553 | €4,518 | -€4,034 | -47.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,093 | €1,518 | -€9,575 | -86.3% |
| Distributable reserves | 133 | €11,093 | €1,518 | -€9,575 | -86.3% |
| Profit (loss) carried forward | 14 | -€5,540 | - | +€5,540 | |
| Amounts payable | 17/49 | €6,706 | €22,811 | +€16,106 | +240% |
| Amounts payable within one year | 42/48 | €6,332 | €22,811 | +€16,480 | +260% |
| Trade debts | 44 | €2,389 | €2,637 | +€248 | +10.4% |
| Suppliers | 440/4 | €2,389 | €2,637 | +€248 | +10.4% |
| Taxes, remuneration and social security | 45 | €3,885 | €9,509 | +€5,624 | +145% |
| Taxes | 450/3 | €3,885 | €7,564 | +€3,679 | +94.7% |
| Remuneration and social security | 454/9 | - | €1,945 | +€1,945 | |
| Other amounts payable | 47/48 | €58 | €10,665 | +€10,607 | +18,362% |
| Accrued charges and deferred income | 492/3 | €374 | - | -€374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €370 | -€219 | -37.2% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287% |
| Gross operating margin | 9900 | €19,994 | €12,521 | -€7,473 | -37.4% |
| Operating profit (loss) | 9901 | €19,265 | €11,608 | -€7,657 | -39.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,392 | €2,291 | +€899 | +64.6% |
| Recurring financial charges | 65 | €1,392 | €2,291 | +€899 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €17,873 | €9,321 | -€8,552 | -47.8% |
| Income taxes | 67/77 | €2,123 | €2,690 | +€567 | +26.7% |
| Profit (loss) for the period | 9904 | €15,750 | €6,631 | -€9,119 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,750 | €6,631 | -€9,119 | -57.9% |
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 13 October 2026 via checked.be.