YLec: 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.
YLec
Largest movements
- Cash +€27,167
up €27,167 (+106%), from €25,569 to €52,737
mainly Net result for the year (+€31,763) and Other debts (+€6,518)
- Deferred charges and accrued income +€1,628
up €1,628 (+85.1%), from €1,913 to €3,542
- Receivables within one year +€1,417
up €1,417 (+14.8%), from €9,607 to €11,025
of which Trade receivables: +€1,331
- Reserves +€31,763
up €31,763 (+130%), from €24,491 to €56,254
- Tax, wage and social debts -€6,593
down €6,593 (-57.4%), from €11,480 to €4,886
- Other debts +€6,518
up €6,518 (+65.0%), from €10,028 to €16,545
- Trade debts -€2,022
down €2,022 (-86.6%), from €2,336 to €314
- Gross operating margin +€11,809
up €11,809 (+34.2%), from €34,545 to €46,355
- Taxes +€1,773
up €1,773 (+25.2%), from €7,035 to €8,807
- Financial charges +€1,230
up €1,230 (+80.7%), from €1,524 to €2,754
- Depreciation +€1,219
up €1,219 (+89.0%), from €1,370 to €2,589
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 | €50,834 | €81,160 | +€30,325 | +59.7% |
| Fixed assets | 21/28 | €13,744 | €13,856 | +€112 | +0.8% |
| Tangible fixed assets | 22/27 | €13,744 | €13,856 | +€112 | +0.8% |
| Plant, machinery and equipment | 23 | €704 | €1,033 | +€329 | +46.8% |
| Furniture and vehicles | 24 | €4,108 | €4,054 | -€54 | -1.3% |
| Other tangible fixed assets | 26 | €8,932 | €8,769 | -€163 | -1.8% |
| Current assets | 29/58 | €37,090 | €67,303 | +€30,213 | +81.5% |
| Amounts receivable within one year | 40/41 | €9,607 | €11,025 | +€1,417 | +14.8% |
| Trade receivables | 40 | €9,607 | €10,938 | +€1,331 | +13.9% |
| Other amounts receivable | 41 | - | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €25,569 | €52,737 | +€27,167 | +106% |
| Deferred charges and accrued income | 490/1 | €1,913 | €3,542 | +€1,628 | +85.1% |
| Total equity and liabilities | 10/49 | €50,834 | €81,160 | +€30,325 | +59.7% |
| Equity | 10/15 | €26,991 | €58,754 | +€31,763 | +118% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,491 | €56,254 | +€31,763 | +130% |
| Distributable reserves | 133 | €24,491 | €56,254 | +€31,763 | +130% |
| Amounts payable | 17/49 | €23,844 | €22,406 | -€1,438 | -6.0% |
| Amounts payable within one year | 42/48 | €23,844 | €21,746 | -€2,098 | -8.8% |
| Trade debts | 44 | €2,336 | €314 | -€2,022 | -86.6% |
| Suppliers | 440/4 | €2,336 | €314 | -€2,022 | -86.6% |
| Taxes, remuneration and social security | 45 | €11,480 | €4,886 | -€6,593 | -57.4% |
| Taxes | 450/3 | €11,480 | €4,886 | -€6,593 | -57.4% |
| Other amounts payable | 47/48 | €10,028 | €16,545 | +€6,518 | +65.0% |
| Accrued charges and deferred income | 492/3 | - | €660 | +€660 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €2,589 | +€1,219 | +89.0% |
| Other operating charges | 640/8 | €126 | €191 | +€65 | +51.9% |
| Gross operating margin | 9900 | €34,545 | €46,355 | +€11,809 | +34.2% |
| Operating profit (loss) | 9901 | €33,049 | €43,324 | +€10,275 | +31.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,524 | €2,754 | +€1,230 | +80.7% |
| Recurring financial charges | 65 | €1,524 | €2,754 | +€1,230 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €31,525 | €40,570 | +€9,045 | +28.7% |
| Income taxes | 67/77 | €7,035 | €8,807 | +€1,773 | +25.2% |
| Profit (loss) for the period | 9904 | €24,491 | €31,763 | +€7,272 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,491 | €31,763 | +€7,272 | +29.7% |
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 23 October 2026 via checked.be.