YKOU: 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.
YKOU
Largest movements
- Tangible fixed assets +€27,860
up €27,860 (+89.9%), from €30,988 to €58,848
of which Furniture and vehicles: +€37,172
- Receivables within one year -€26,192
down €26,192 (-22.4%), from €116,925 to €90,733
of which Trade receivables: -€25,313
- Cash -€21,372
down €21,372 (-3.8%), from €567,562 to €546,190
mainly Investment in fixed assets (net) (-€46,346) and Contributions, distributions and other (-€24,286)
- Trade debts +€26,517
up €26,517 (+92.6%), from €28,650 to €55,167
- Current portion of long-term debt -€22,238
down €22,238 (-60.1%), from €36,990 to €14,752
- Profit (loss) carried forward -€8,927
down €8,927 (-2.3%), from €386,720 to €377,793
- Tax, wage and social debts -€8,375
down €8,375 (-23.0%), from €36,358 to €27,983
of which Taxes: -€8,286
- Gross operating margin -€69,230
down €69,230 (-28.4%), from €243,733 to €174,503
- Financial charges -€41,122
down €41,122 (-75.4%), from €54,508 to €13,386
- Depreciation +€9,097
up €9,097 (+96.9%), from €9,389 to €18,486
- Taxes -€8,286
down €8,286 (-38.3%), from €21,614 to €13,328
- Financial income -€7,224
down €7,224 (-46.7%), from €15,482 to €8,258
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 | €715,749 | €696,045 | -€19,704 | -2.8% |
| Fixed assets | 21/28 | €31,263 | €59,123 | +€27,860 | +89.1% |
| Tangible fixed assets | 22/27 | €30,988 | €58,848 | +€27,860 | +89.9% |
| Land and buildings | 22 | €30,988 | €21,676 | -€9,312 | -30.1% |
| Furniture and vehicles | 24 | €0 | €37,172 | +€37,172 | |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €684,487 | €636,922 | -€47,564 | -6.9% |
| Amounts receivable within one year | 40/41 | €116,925 | €90,733 | -€26,192 | -22.4% |
| Trade receivables | 40 | €97,612 | €72,299 | -€25,313 | -25.9% |
| Other amounts receivable | 41 | €19,313 | €18,434 | -€880 | -4.6% |
| Cash at bank and in hand | 54/58 | €567,562 | €546,190 | -€21,372 | -3.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €715,749 | €696,045 | -€19,704 | -2.8% |
| Equity | 10/15 | €606,720 | €597,793 | -€8,927 | -1.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €386,720 | €377,793 | -€8,927 | -2.3% |
| Amounts payable | 17/49 | €109,029 | €98,252 | -€10,778 | -9.9% |
| Amounts payable after more than one year | 17 | €6,855 | - | -€6,855 | |
| Financial debts | 170/4 | €6,855 | - | -€6,855 | |
| Amounts payable within one year | 42/48 | €102,174 | €98,252 | -€3,923 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €36,990 | €14,752 | -€22,238 | -60.1% |
| Trade debts | 44 | €28,650 | €55,167 | +€26,517 | +92.6% |
| Suppliers | 440/4 | €28,650 | €55,167 | +€26,517 | +92.6% |
| Taxes, remuneration and social security | 45 | €36,358 | €27,983 | -€8,375 | -23.0% |
| Taxes | 450/3 | €21,614 | €13,328 | -€8,286 | -38.3% |
| Remuneration and social security | 454/9 | €14,744 | €14,656 | -€88 | -0.6% |
| Other amounts payable | 47/48 | €177 | €349 | +€172 | +97.1% |
| Non-recurring operating income | 76A | €13,221 | - | -€13,221 | |
| Remuneration, social security and pensions | 62 | €115,280 | €116,668 | +€1,387 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,389 | €18,486 | +€9,097 | +96.9% |
| Other operating charges | 640/8 | €5,453 | €5,534 | +€81 | +1.5% |
| Gross operating margin | 9900 | €243,733 | €174,503 | -€69,230 | -28.4% |
| Operating profit (loss) | 9901 | €113,611 | €33,815 | -€79,796 | -70.2% |
| Financial income | 75/76B | €15,482 | €8,258 | -€7,224 | -46.7% |
| Recurring financial income | 75 | €15,482 | €8,258 | -€7,224 | -46.7% |
| Financial charges | 65/66B | €54,508 | €13,386 | -€41,122 | -75.4% |
| Recurring financial charges | 65 | €54,508 | €13,386 | -€41,122 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €74,584 | €28,687 | -€45,898 | -61.5% |
| Income taxes | 67/77 | €21,614 | €13,328 | -€8,286 | -38.3% |
| Profit (loss) for the period | 9904 | €52,970 | €15,359 | -€37,611 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,970 | €15,359 | -€37,611 | -71.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.