YNK GROUP: 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.
YNK GROUP
Largest movements
- Receivables within one year +€553,312
up €553,312 (+11.8%), from €4.7m to €5.2m
of which Other amounts receivable: +€315,721
- Stocks and contracts -€133,126
down €133,126 (-44.5%), from €299,134 to €166,008
- Tangible fixed assets -€113,880
down €113,880 (-11.8%), from €966,926 to €853,046
of which Furniture and vehicles: -€62,584
- Debts after one year -€308,306
down €308,306 (-41.2%), from €747,438 to €439,132
of which Financial debts: -€328,306
- Reserves +€274,971
up €274,971 (+13.0%), from €2.1m to €2.4m
of which Distributable reserves: +€274,971
- Trade debts +€233,485
up €233,485 (+15.2%), from €1.5m to €1.8m
- Short-term financial debts +€72,069
up €72,069 (+5.7%), from €1.3m to €1.3m
- Taxes +€97,490
up €97,490 (+12,689%), from €768 to €98,258
- Gross operating margin -€87,759
down €87,759 (-12.7%), from €690,523 to €602,765
- Staff costs -€84,496
down €84,496 (-89.4%), from €94,521 to €10,025
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,142,197 | €6,402,903 | +€260,706 | +4.2% |
| Fixed assets | 21/28 | €981,036 | €859,285 | -€121,751 | -12.4% |
| Tangible fixed assets | 22/27 | €966,926 | €853,046 | -€113,880 | -11.8% |
| Land and buildings | 22 | €844,491 | €797,428 | -€47,063 | -5.6% |
| Plant, machinery and equipment | 23 | €10,377 | €6,144 | -€4,233 | -40.8% |
| Furniture and vehicles | 24 | €112,057 | €49,474 | -€62,584 | -55.8% |
| Financial fixed assets | 28 | €14,110 | €6,239 | -€7,871 | -55.8% |
| Current assets | 29/58 | €5,161,162 | €5,543,619 | +€382,457 | +7.4% |
| Amounts receivable after more than one year | 29 | €120,900 | €120,900 | = | 0.0% |
| Other amounts receivable | 291 | €120,900 | €120,900 | = | 0.0% |
| Stocks and contracts in progress | 3 | €299,134 | €166,008 | -€133,126 | -44.5% |
| Stocks | 30/36 | €299,134 | €166,008 | -€133,126 | -44.5% |
| Amounts receivable within one year | 40/41 | €4,687,750 | €5,241,062 | +€553,312 | +11.8% |
| Trade receivables | 40 | €4,436,781 | €4,674,372 | +€237,591 | +5.4% |
| Other amounts receivable | 41 | €250,969 | €566,689 | +€315,721 | +126% |
| Cash at bank and in hand | 54/58 | €29,141 | €6,664 | -€22,478 | -77.1% |
| Deferred charges and accrued income | 490/1 | €24,237 | €8,985 | -€15,251 | -62.9% |
| Total equity and liabilities | 10/49 | €6,142,197 | €6,402,903 | +€260,706 | +4.2% |
| Equity | 10/15 | €2,189,760 | €2,464,731 | +€274,971 | +12.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,114,760 | €2,389,731 | +€274,971 | +13.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Other | 1319 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €2,094,760 | €2,369,731 | +€274,971 | +13.1% |
| Amounts payable | 17/49 | €3,952,437 | €3,938,172 | -€14,265 | -0.4% |
| Amounts payable after more than one year | 17 | €747,438 | €439,132 | -€308,306 | -41.2% |
| Financial debts | 170/4 | €747,438 | €419,132 | -€328,306 | -43.9% |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €3,197,713 | €3,493,820 | +€296,107 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €373,590 | €360,144 | -€13,447 | -3.6% |
| Financial debts | 43 | €1,263,399 | €1,335,468 | +€72,069 | +5.7% |
| Credit institutions | 430/8 | €1,263,399 | €1,335,468 | +€72,069 | +5.7% |
| Trade debts | 44 | €1,537,040 | €1,770,525 | +€233,485 | +15.2% |
| Suppliers | 440/4 | €1,537,040 | €1,770,525 | +€233,485 | +15.2% |
| Taxes, remuneration and social security | 45 | €23,490 | €4,790 | -€18,700 | -79.6% |
| Taxes | 450/3 | €6,208 | €4,790 | -€1,419 | -22.9% |
| Remuneration and social security | 454/9 | €17,281 | - | -€17,281 | |
| Other amounts payable | 47/48 | €193 | €22,893 | +€22,700 | +11,746% |
| Accrued charges and deferred income | 492/3 | €7,286 | €5,220 | -€2,066 | -28.4% |
| Remuneration, social security and pensions | 62 | €94,521 | €10,025 | -€84,496 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,536 | €89,037 | -€3,499 | -3.8% |
| Other operating charges | 640/8 | €13,758 | €14,972 | +€1,215 | +8.8% |
| Non-recurring operating charges | 66A | - | €13,487 | +€13,487 | |
| Gross operating margin | 9900 | €690,523 | €602,765 | -€87,759 | -12.7% |
| Operating profit (loss) | 9901 | €489,709 | €475,243 | -€14,466 | -3.0% |
| Financial charges | 65/66B | €105,758 | €102,014 | -€3,744 | -3.5% |
| Recurring financial charges | 65 | €105,758 | €102,014 | -€3,744 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €383,951 | €373,229 | -€10,722 | -2.8% |
| Income taxes | 67/77 | €768 | €98,258 | +€97,490 | +12,689% |
| Profit (loss) for the period | 9904 | €383,182 | €274,971 | -€108,212 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €383,182 | €274,971 | -€108,212 | -28.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.