YKSL: 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.
YKSL
Largest movements
- Receivables within one year +€29,409
up €29,409 (+78.6%), from €37,431 to €66,840
of which Other amounts receivable: +€35,310
- Cash -€3,106
down €3,106 (-35.7%), from €8,711 to €5,605
mainly Receivables within one year (-€29,409) and Other debts (-€4,145)
- Tangible fixed assets -€2,232
down €2,232 (-79.7%), from €2,799 to €567
of which Furniture and vehicles: -€2,799
- Debts after one year +€10,190
new in 2025: €10,190
- Tax, wage and social debts +€10,173
up €10,173 (+24.8%), from €40,944 to €51,117
of which Taxes: +€10,379
- Profit (loss) carried forward +€4,368
up €4,368 (+73.9%), from €5,909 to €10,278
- Other debts -€4,145
no longer reported in 2025 (was €4,145)
- Current portion of long-term debt +€2,717
new in 2025: €2,717
- Gross operating margin +€57,708
up €57,708 (+65.8%), from €87,657 to €145,366
- Staff costs +€26,002
up €26,002 (+29.6%), from €87,726 to €113,728
- Financial charges +€19,165
up €19,165 (+368%), from €5,212 to €24,376
of which Financial charges: +€16,565
- Taxes +€5,339
up €5,339, from -€4,405 to €934
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 | €67,940 | €92,012 | +€24,072 | +35.4% |
| Fixed assets | 21/28 | €21,799 | €19,567 | -€2,232 | -10.2% |
| Tangible fixed assets | 22/27 | €2,799 | €567 | -€2,232 | -79.7% |
| Plant, machinery and equipment | 23 | - | €567 | +€567 | |
| Furniture and vehicles | 24 | €2,799 | - | -€2,799 | |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €46,141 | €72,445 | +€26,304 | +57.0% |
| Amounts receivable within one year | 40/41 | €37,431 | €66,840 | +€29,409 | +78.6% |
| Trade receivables | 40 | €37,007 | €31,106 | -€5,901 | -15.9% |
| Other amounts receivable | 41 | €424 | €35,734 | +€35,310 | +8,337% |
| Cash at bank and in hand | 54/58 | €8,711 | €5,605 | -€3,106 | -35.7% |
| Total equity and liabilities | 10/49 | €67,940 | €92,012 | +€24,072 | +35.4% |
| Equity | 10/15 | €19,909 | €24,278 | +€4,368 | +21.9% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,909 | €10,278 | +€4,368 | +73.9% |
| Amounts payable | 17/49 | €48,031 | €67,735 | +€19,704 | +41.0% |
| Amounts payable after more than one year | 17 | - | €10,190 | +€10,190 | |
| Financial debts | 170/4 | - | €10,190 | +€10,190 | |
| Amounts payable within one year | 42/48 | €48,031 | €57,545 | +€9,514 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,717 | +€2,717 | |
| Trade debts | 44 | €2,942 | €3,711 | +€769 | +26.1% |
| Suppliers | 440/4 | €2,942 | €3,711 | +€769 | +26.1% |
| Taxes, remuneration and social security | 45 | €40,944 | €51,117 | +€10,173 | +24.8% |
| Taxes | 450/3 | €18,837 | €29,217 | +€10,379 | +55.1% |
| Remuneration and social security | 454/9 | €22,106 | €21,900 | -€206 | -0.9% |
| Other amounts payable | 47/48 | €4,145 | - | -€4,145 | |
| Remuneration, social security and pensions | 62 | €87,726 | €113,728 | +€26,002 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €29 | -€21 | -42.3% |
| Other operating charges | 640/8 | €3,478 | €2,961 | -€517 | -14.9% |
| Gross operating margin | 9900 | €87,657 | €145,366 | +€57,708 | +65.8% |
| Operating profit (loss) | 9901 | -€3,598 | €28,647 | +€32,245 | |
| Financial income | 75/76B | - | €1,031 | +€1,031 | |
| Recurring financial income | 75 | - | €1,031 | +€1,031 | |
| Financial charges | 65/66B | €5,212 | €24,376 | +€19,165 | +368% |
| Recurring financial charges | 65 | €5,212 | €21,777 | +€16,565 | +318% |
| Non-recurring financial charges | 66B | - | €2,599 | +€2,599 | |
| Profit (loss) for the period before taxes | 9903 | -€8,809 | €5,302 | +€14,112 | |
| Income taxes | 67/77 | -€4,405 | €934 | +€5,339 | |
| Profit (loss) for the period | 9904 | -€4,405 | €4,368 | +€8,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,405 | €4,368 | +€8,773 |
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 16 October 2026 via checked.be.