Ylisandro: 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.
Ylisandro
Largest movements
- Tangible fixed assets -€18,058
down €18,058 (-6.7%), from €268,466 to €250,409
of which Plant, machinery and equipment: -€9,184
- Cash +€17,110
up €17,110 (+16.5%), from €103,835 to €120,945
mainly Net result for the year (+€35,470) and Depreciation (+€25,654)
- Profit (loss) carried forward +€25,525
up €25,525 (+37.0%), from €68,909 to €94,434
- Debts after one year -€23,081
down €23,081 (-10.7%), from €215,467 to €192,387
- Reserves +€9,945
up €9,945 (+242.0%), from €4,109 to €14,054
- Tax, wage and social debts -€9,911
down €9,911 (-50.9%), from €19,490 to €9,579
of which Taxes: -€9,911
- Other debts -€7,520
down €7,520 (-10.9%), from €68,696 to €61,175
- Gross operating margin +€28,780
up €28,780 (+52.4%), from €54,895 to €83,674
- Taxes +€6,464
up €6,464 (+158.9%), from €4,067 to €10,531
- Staff costs -€5,420
down €5,420 (-96.5%), from €5,616 to €196
- Depreciation +€4,385
up €4,385 (+20.6%), from €21,268 to €25,654
- Financial charges +€2,564
up €2,564 (+41.2%), from €6,228 to €8,793
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 | €410,410 | €406,011 | -€4,399 | -1.1% |
| Fixed assets | 21/28 | €289,721 | €268,664 | -€21,058 | -7.3% |
| Intangible fixed assets | 21 | €21,255 | €18,255 | -€3,000 | -14.1% |
| Tangible fixed assets | 22/27 | €268,466 | €250,409 | -€18,058 | -6.7% |
| Land and buildings | 22 | €185,287 | €178,837 | -€6,449 | -3.5% |
| Plant, machinery and equipment | 23 | €78,223 | €69,038 | -€9,184 | -11.7% |
| Furniture and vehicles | 24 | €4,957 | €2,533 | -€2,424 | -48.9% |
| Current assets | 29/58 | €120,689 | €137,347 | +€16,658 | +13.8% |
| Stocks and contracts in progress | 3 | €9,091 | €6,479 | -€2,612 | -28.7% |
| Stocks | 30/36 | €9,091 | €6,479 | -€2,612 | -28.7% |
| Amounts receivable within one year | 40/41 | €7,763 | €9,923 | +€2,160 | +27.8% |
| Trade receivables | 40 | €2,555 | €2,631 | +€76 | +3.0% |
| Other amounts receivable | 41 | €5,208 | €7,293 | +€2,085 | +40.0% |
| Cash at bank and in hand | 54/58 | €103,835 | €120,945 | +€17,110 | +16.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €410,410 | €406,011 | -€4,399 | -1.1% |
| Equity | 10/15 | €78,018 | €113,488 | +€35,470 | +45.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,109 | €14,054 | +€9,945 | +242.0% |
| Distributable reserves | 133 | €4,109 | €14,054 | +€9,945 | +242.0% |
| Profit (loss) carried forward | 14 | €68,909 | €94,434 | +€25,525 | +37.0% |
| Amounts payable | 17/49 | €332,392 | €292,523 | -€39,869 | -12.0% |
| Amounts payable after more than one year | 17 | €215,467 | €192,387 | -€23,081 | -10.7% |
| Financial debts | 170/4 | €215,467 | €192,387 | -€23,081 | -10.7% |
| Amounts payable within one year | 42/48 | €112,407 | €95,727 | -€16,680 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €24,221 | €24,973 | +€752 | +3.1% |
| Taxes, remuneration and social security | 45 | €19,490 | €9,579 | -€9,911 | -50.9% |
| Taxes | 450/3 | €16,990 | €7,079 | -€9,911 | -58.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €68,696 | €61,175 | -€7,520 | -10.9% |
| Accrued charges and deferred income | 492/3 | €4,518 | €4,410 | -€108 | -2.4% |
| Remuneration, social security and pensions | 62 | €5,616 | €196 | -€5,420 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,268 | €25,654 | +€4,385 | +20.6% |
| Other operating charges | 640/8 | €3,059 | €3,177 | +€118 | +3.8% |
| Gross operating margin | 9900 | €54,895 | €83,674 | +€28,780 | +52.4% |
| Operating profit (loss) | 9901 | €24,951 | €54,648 | +€29,697 | +119.0% |
| Financial income | 75/76B | €1 | €146 | +€145 | +29022.0% |
| Recurring financial income | 75 | €1 | €146 | +€145 | +29022.0% |
| Financial charges | 65/66B | €6,228 | €8,793 | +€2,564 | +41.2% |
| Recurring financial charges | 65 | €6,228 | €8,793 | +€2,564 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €18,723 | €46,001 | +€27,278 | +145.7% |
| Income taxes | 67/77 | €4,067 | €10,531 | +€6,464 | +158.9% |
| Profit (loss) for the period | 9904 | €14,656 | €35,470 | +€20,814 | +142.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,656 | €35,470 | +€20,814 | +142.0% |
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 11 October 2026 via checked.be.