YLR: 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.
YLR
Largest movements
- Cash -€33,764
down €33,764 (-68.0%), from €49,687 to €15,923
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€13,746)
- Tangible fixed assets -€15,108
down €15,108 (-30.8%), from €49,092 to €33,983
of which Furniture and vehicles: -€12,363
- Receivables within one year +€13,746
up €13,746 (+348.5%), from €3,945 to €17,691
of which Trade receivables: +€15,247
- Reserves -€19,842
down €19,842 (-39.6%), from €50,157 to €30,315
- Debts after one year -€7,571
down €7,571 (-36.0%), from €21,010 to €13,439
- Tax, wage and social debts -€3,566
down €3,566 (-20.5%), from €17,431 to €13,865
- Trade debts -€2,805
down €2,805 (-87.3%), from €3,213 to €408
- Current portion of long-term debt -€1,965
down €1,965 (-20.6%), from €9,536 to €7,571
- Gross operating margin +€20,036
up €20,036 (+67.7%), from €29,594 to €49,630
- Financial charges +€1,427
up €1,427 (+556.0%), from €257 to €1,684
- Depreciation +€1,055
up €1,055 (+8.9%), from €11,888 to €12,942
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 | €103,346 | €67,597 | -€35,749 | -34.6% |
| Fixed assets | 21/28 | €49,092 | €33,983 | -€15,108 | -30.8% |
| Tangible fixed assets | 22/27 | €49,092 | €33,983 | -€15,108 | -30.8% |
| Plant, machinery and equipment | 23 | €2,048 | €632 | -€1,415 | -69.1% |
| Furniture and vehicles | 24 | €44,248 | €31,885 | -€12,363 | -27.9% |
| Other tangible fixed assets | 26 | €2,797 | €1,466 | -€1,330 | -47.6% |
| Current assets | 29/58 | €54,254 | €33,614 | -€20,641 | -38.0% |
| Amounts receivable within one year | 40/41 | €3,945 | €17,691 | +€13,746 | +348.5% |
| Trade receivables | 40 | €1,456 | €16,703 | +€15,247 | +1046.9% |
| Other amounts receivable | 41 | €2,488 | €988 | -€1,501 | -60.3% |
| Cash at bank and in hand | 54/58 | €49,687 | €15,923 | -€33,764 | -68.0% |
| Deferred charges and accrued income | 490/1 | €623 | €0 | -€623 | -100.0% |
| Total equity and liabilities | 10/49 | €103,346 | €67,597 | -€35,749 | -34.6% |
| Equity | 10/15 | €52,157 | €32,315 | -€19,842 | -38.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,157 | €30,315 | -€19,842 | -39.6% |
| Distributable reserves | 133 | €50,157 | €30,315 | -€19,842 | -39.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,189 | €35,282 | -€15,907 | -31.1% |
| Amounts payable after more than one year | 17 | €21,010 | €13,439 | -€7,571 | -36.0% |
| Financial debts | 170/4 | €21,010 | €13,439 | -€7,571 | -36.0% |
| Amounts payable within one year | 42/48 | €30,180 | €21,843 | -€8,336 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €9,536 | €7,571 | -€1,965 | -20.6% |
| Trade debts | 44 | €3,213 | €408 | -€2,805 | -87.3% |
| Suppliers | 440/4 | €3,213 | €408 | -€2,805 | -87.3% |
| Taxes, remuneration and social security | 45 | €17,431 | €13,865 | -€3,566 | -20.5% |
| Taxes | 450/3 | €17,431 | €13,865 | -€3,566 | -20.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,406 | +€9,406 | |
| Remuneration, social security and pensions | 62 | - | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,888 | €12,942 | +€1,055 | +8.9% |
| Other operating charges | 640/8 | €699 | €354 | -€345 | -49.3% |
| Non-recurring operating charges | 66A | - | €1,172 | +€1,172 | |
| Gross operating margin | 9900 | €29,594 | €49,630 | +€20,036 | +67.7% |
| Operating profit (loss) | 9901 | €17,008 | €35,064 | +€18,056 | +106.2% |
| Financial income | 75/76B | €3 | €416 | +€414 | +15320.0% |
| Recurring financial income | 75 | €3 | €416 | +€414 | +15320.0% |
| Financial charges | 65/66B | €257 | €1,684 | +€1,427 | +556.0% |
| Recurring financial charges | 65 | €257 | €1,684 | +€1,427 | +556.0% |
| Profit (loss) for the period before taxes | 9903 | €16,754 | €33,796 | +€17,042 | +101.7% |
| Income taxes | 67/77 | €3,500 | €3,638 | +€138 | +4.0% |
| Profit (loss) for the period | 9904 | €13,254 | €30,158 | +€16,904 | +127.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,254 | €30,158 | +€16,904 | +127.5% |
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.