YL CONCEPTS: 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.
YL CONCEPTS
Largest movements
- Receivables within one year +€4,545
new in 2025: €4,545
- Tangible fixed assets +€3,051
new in 2025: €3,051
- Cash -€884
down €884 (-83.6%), from €1,057 to €173
mainly Receivables within one year (-€4,545) and Investment in fixed assets (net) (-€3,203)
- Financial fixed assets +€120
new in 2025: €120
- Tax, wage and social debts +€3,911
up €3,911 (+3,268%), from €120 to €4,030
- Profit (loss) carried forward +€2,736
up €2,736 (+22.8%), from -€12,017 to -€9,281
- Advances received +€1,145
new in 2025: €1,145
- Other debts -€923
down €923 (-9.7%), from €9,501 to €8,578
- Gross operating margin +€14,542
up €14,542, from -€10,175 to €4,367
- Taxes +€1,479
new in 2025: €1,479
- Other operating charges -€801
down €801 (-86.1%), from €930 to €129
- Financial charges +€465
up €465 (+50.8%), from €915 to €1,379
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 | €1,057 | €7,889 | +€6,832 | +646% |
| Fixed assets | 21/28 | - | €3,171 | +€3,171 | |
| Tangible fixed assets | 22/27 | - | €3,051 | +€3,051 | |
| Furniture and vehicles | 24 | - | €3,051 | +€3,051 | |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €1,057 | €4,718 | +€3,661 | +346% |
| Amounts receivable within one year | 40/41 | - | €4,545 | +€4,545 | |
| Trade receivables | 40 | - | €4,545 | +€4,545 | |
| Cash at bank and in hand | 54/58 | €1,057 | €173 | -€884 | -83.6% |
| Total equity and liabilities | 10/49 | €1,057 | €7,889 | +€6,832 | +646% |
| Equity | 10/15 | -€9,017 | -€6,281 | +€2,736 | +30.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,017 | -€9,281 | +€2,736 | +22.8% |
| Amounts payable | 17/49 | €10,074 | €14,170 | +€4,096 | +40.7% |
| Amounts payable within one year | 42/48 | €10,074 | €14,170 | +€4,096 | +40.7% |
| Trade debts | 44 | €454 | €417 | -€37 | -8.1% |
| Suppliers | 440/4 | €454 | €417 | -€37 | -8.1% |
| Advances received on contracts in progress | 46 | - | €1,145 | +€1,145 | |
| Taxes, remuneration and social security | 45 | €120 | €4,030 | +€3,911 | +3,268% |
| Taxes | 450/3 | €120 | €4,030 | +€3,911 | +3,268% |
| Other amounts payable | 47/48 | €9,501 | €8,578 | -€923 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €32 | +€32 | |
| Other operating charges | 640/8 | €930 | €129 | -€801 | -86.1% |
| Gross operating margin | 9900 | -€10,175 | €4,367 | +€14,542 | |
| Operating profit (loss) | 9901 | -€11,105 | €4,206 | +€15,310 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €915 | €1,379 | +€465 | +50.8% |
| Recurring financial charges | 65 | €915 | €1,379 | +€465 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,017 | €2,826 | +€14,843 | |
| Income taxes | 67/77 | - | €1,479 | +€1,479 | |
| Profit (loss) for the period | 9904 | -€12,017 | €1,347 | +€13,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,017 | €1,347 | +€13,364 |
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.