YKS: what changed
YKS
Largest movements
- Cash +€8,609
up €8,609 (+256%), from €3,357 to €11,966
mainly Net result for the year (+€9,112) and Tax, wage and social debts (+€2,382)
- Tangible fixed assets +€4,870
new in 2025: €4,870
- Receivables within one year -€1,106
down €1,106 (-18.8%), from €5,894 to €4,788
of which Trade receivables: -€5,894
- Profit (loss) carried forward +€9,112
up €9,112 (+27.5%), from €33,186 to €42,297
- Tax, wage and social debts +€2,382
up €2,382 (+32.6%), from €7,310 to €9,692
- Trade debts +€1,229
up €1,229 (+136%), from €906 to €2,134
- Turnover -€85,247
no longer reported in 2025 (was €85,247)
- Purchases and services -€67,910
no longer reported in 2025 (was €67,910)
- Gross operating margin -€1,498
down €1,498 (-8.6%), from €17,337 to €15,840
- Taxes +€1,187
up €1,187 (+27.9%), from €4,252 to €5,439
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,251 | €56,623 | +€12,373 | +28.0% |
| Fixed assets | 21/28 | - | €4,870 | +€4,870 | |
| Tangible fixed assets | 22/27 | - | €4,870 | +€4,870 | |
| Other tangible fixed assets | 26 | - | €4,870 | +€4,870 | |
| Current assets | 29/58 | €44,251 | €51,754 | +€7,503 | +17.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,894 | €4,788 | -€1,106 | -18.8% |
| Trade receivables | 40 | €5,894 | - | -€5,894 | |
| Other amounts receivable | 41 | - | €4,788 | +€4,788 | |
| Cash at bank and in hand | 54/58 | €3,357 | €11,966 | +€8,609 | +256% |
| Total equity and liabilities | 10/49 | €44,251 | €56,623 | +€12,373 | +28.0% |
| Equity | 10/15 | €35,686 | €44,797 | +€9,112 | +25.5% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,186 | €42,297 | +€9,112 | +27.5% |
| Amounts payable | 17/49 | €8,565 | €11,826 | +€3,261 | +38.1% |
| Amounts payable within one year | 42/48 | €8,565 | €11,826 | +€3,261 | +38.1% |
| Trade debts | 44 | €906 | €2,134 | +€1,229 | +136% |
| Suppliers | 440/4 | €906 | €2,134 | +€1,229 | +136% |
| Taxes, remuneration and social security | 45 | €7,310 | €9,692 | +€2,382 | +32.6% |
| Taxes | 450/3 | €7,310 | €9,692 | +€2,382 | +32.6% |
| Other amounts payable | 47/48 | €349 | - | -€349 | |
| Turnover | 70 | €85,247 | - | -€85,247 | |
| Goods, raw materials, services and sundry goods | 60/61 | €67,910 | - | -€67,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €1,164 | €1,518 | +€353 | +30.4% |
| Non-recurring operating charges | 66A | - | €210 | +€210 | |
| Gross operating margin | 9900 | €17,337 | €15,840 | -€1,498 | -8.6% |
| Operating profit (loss) | 9901 | €16,173 | €13,891 | -€2,282 | -14.1% |
| Financial income | 75/76B | - | €749 | +€749 | |
| Recurring financial income | 75 | - | €749 | +€749 | |
| Financial charges | 65/66B | €120 | €89 | -€31 | -25.6% |
| Recurring financial charges | 65 | €120 | €89 | -€31 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €16,053 | €14,551 | -€1,502 | -9.4% |
| Income taxes | 67/77 | €4,252 | €5,439 | +€1,187 | +27.9% |
| Profit (loss) for the period | 9904 | €11,801 | €9,112 | -€2,689 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,801 | €9,112 | -€2,689 | -22.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.