YN Expertise: 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.
YN Expertise
Largest movements
- Receivables within one year +€47,489
up €47,489 (+105.2%), from €45,138 to €92,627
- Cash +€5,189
up €5,189 (+32.1%), from €16,163 to €21,352
mainly Net result for the year (+€32,607) and Tax, wage and social debts (+€14,753)
- Profit (loss) carried forward +€32,607
up €32,607 (+82.7%), from €39,441 to €72,048
- Tax, wage and social debts +€14,753
up €14,753 (+76.2%), from €19,373 to €34,126
- Trade debts +€5,318
up €5,318 (+1090.9%), from €488 to €5,806
- Gross operating margin -€11,955
down €11,955 (-22.4%), from €53,307 to €41,352
- Taxes -€2,697
down €2,697 (-18.2%), from €14,788 to €12,091
- Financial income +€2,365
up €2,365 (+172.9%), from €1,368 to €3,733
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 | €61,301 | €113,979 | +€52,678 | +85.9% |
| Current assets | 29/58 | €61,301 | €113,979 | +€52,678 | +85.9% |
| Amounts receivable within one year | 40/41 | €45,138 | €92,627 | +€47,489 | +105.2% |
| Other amounts receivable | 41 | €45,138 | €92,627 | +€47,489 | +105.2% |
| Cash at bank and in hand | 54/58 | €16,163 | €21,352 | +€5,189 | +32.1% |
| Total equity and liabilities | 10/49 | €61,301 | €113,979 | +€52,678 | +85.9% |
| Equity | 10/15 | €41,441 | €74,048 | +€32,607 | +78.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,441 | €72,048 | +€32,607 | +82.7% |
| Amounts payable | 17/49 | €19,860 | €39,932 | +€20,072 | +101.1% |
| Amounts payable within one year | 42/48 | €19,860 | €39,932 | +€20,072 | +101.1% |
| Trade debts | 44 | €488 | €5,806 | +€5,318 | +1090.9% |
| Suppliers | 440/4 | €488 | €5,806 | +€5,318 | +1090.9% |
| Taxes, remuneration and social security | 45 | €19,373 | €34,126 | +€14,753 | +76.2% |
| Taxes | 450/3 | €19,373 | €34,126 | +€14,753 | +76.2% |
| Other operating charges | 640/8 | - | €140 | +€140 | |
| Gross operating margin | 9900 | €53,307 | €41,352 | -€11,955 | -22.4% |
| Operating profit (loss) | 9901 | €53,307 | €41,212 | -€12,095 | -22.7% |
| Financial income | 75/76B | €1,368 | €3,733 | +€2,365 | +172.9% |
| Recurring financial income | 75 | €1,368 | €3,733 | +€2,365 | +172.9% |
| Financial charges | 65/66B | €446 | €248 | -€198 | -44.5% |
| Recurring financial charges | 65 | €446 | €248 | -€198 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €54,229 | €44,697 | -€9,532 | -17.6% |
| Income taxes | 67/77 | €14,788 | €12,091 | -€2,697 | -18.2% |
| Profit (loss) for the period | 9904 | €39,441 | €32,607 | -€6,834 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,441 | €32,607 | -€6,834 | -17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.