YLEG: what changed
Two fiscal 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.
YLEG
Largest movements
- Tangible fixed assets -€23,564
down €23,564 (-6.1%), from €387,886 to €364,322
of which Land and buildings: -€22,936
- Receivables within one year -€7,746
no longer reported in 2025 (was €7,746)
- Debts after one year -€29,724
down €29,724 (-13.4%), from €222,648 to €192,924
- Other debts -€21,422
down €21,422 (-53.8%), from €39,822 to €18,400
- Tax, wage and social debts +€19,828
up €19,828 (+134.2%), from €14,773 to €34,601
of which Taxes: +€19,829
- Trade debts -€15,635
down €15,635 (-76.0%), from €20,561 to €4,926
- Reserves +€15,349
up €15,349 (+24.9%), from €61,586 to €76,935
of which Distributable reserves: +€15,349
- Gross operating margin +€8,694
up €8,694 (+15.1%), from €57,757 to €66,451
- Taxes +€8,255
up €8,255 (+64.1%), from €12,877 to €21,132
- Other operating charges -€1,428
down €1,428 (-56.1%), from €2,546 to €1,118
- Financial income -€1,177
no longer reported in 2025 (was €1,177)
- Depreciation +€689
up €689 (+3.0%), from €22,875 to €23,564
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 | €397,682 | €365,074 | -€32,608 | -8.2% |
| Fixed assets | 21/28 | €387,886 | €364,322 | -€23,564 | -6.1% |
| Tangible fixed assets | 22/27 | €387,886 | €364,322 | -€23,564 | -6.1% |
| Land and buildings | 22 | €384,819 | €361,883 | -€22,936 | -6.0% |
| Furniture and vehicles | 24 | €3,067 | €2,439 | -€628 | -20.5% |
| Current assets | 29/58 | €9,796 | €752 | -€9,044 | -92.3% |
| Amounts receivable within one year | 40/41 | €7,746 | - | -€7,746 | |
| Other amounts receivable | 41 | €7,746 | - | -€7,746 | |
| Current investments | 50/53 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €1,335 | - | -€1,335 | |
| Deferred charges and accrued income | 490/1 | €715 | - | -€715 | |
| Total equity and liabilities | 10/49 | €397,682 | €365,074 | -€32,608 | -8.2% |
| Equity | 10/15 | €67,786 | €83,135 | +€15,349 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,586 | €76,935 | +€15,349 | +24.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,586 | €76,935 | +€15,349 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €329,895 | €281,939 | -€47,956 | -14.5% |
| Amounts payable after more than one year | 17 | €222,648 | €192,924 | -€29,724 | -13.4% |
| Financial debts | 170/4 | €222,648 | €192,924 | -€29,724 | -13.4% |
| Amounts payable within one year | 42/48 | €105,934 | €88,941 | -€16,993 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €30,778 | €31,014 | +€236 | +0.8% |
| Trade debts | 44 | €20,561 | €4,926 | -€15,635 | -76.0% |
| Suppliers | 440/4 | €20,561 | €4,926 | -€15,635 | -76.0% |
| Taxes, remuneration and social security | 45 | €14,773 | €34,601 | +€19,828 | +134.2% |
| Taxes | 450/3 | €12,989 | €32,818 | +€19,829 | +152.7% |
| Remuneration and social security | 454/9 | €1,783 | €1,783 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €39,822 | €18,400 | -€21,422 | -53.8% |
| Accrued charges and deferred income | 492/3 | €1,313 | €74 | -€1,239 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,875 | €23,564 | +€689 | +3.0% |
| Other operating charges | 640/8 | €2,546 | €1,118 | -€1,428 | -56.1% |
| Gross operating margin | 9900 | €57,757 | €66,451 | +€8,694 | +15.1% |
| Operating profit (loss) | 9901 | €32,336 | €41,769 | +€9,433 | +29.2% |
| Financial income | 75/76B | €1,177 | - | -€1,177 | |
| Recurring financial income | 75 | €1,177 | - | -€1,177 | |
| Financial charges | 65/66B | €4,810 | €5,288 | +€478 | +9.9% |
| Recurring financial charges | 65 | €4,810 | €5,288 | +€478 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €28,702 | €36,481 | +€7,779 | +27.1% |
| Income taxes | 67/77 | €12,877 | €21,132 | +€8,255 | +64.1% |
| Profit (loss) for the period | 9904 | €15,825 | €15,349 | -€476 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,825 | €15,349 | -€476 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.