YNL: 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.
YNL
Largest movements
- Receivables within one year +€15,442
up €15,442 (+142%), from €10,864 to €26,306
- Stocks and contracts -€14,929
down €14,929 (-50.8%), from €29,377 to €14,448
- Cash +€5,627
up €5,627 (+103%), from €5,462 to €11,090
mainly Stocks and contracts (+€14,929) and Net result for the year (+€9,848)
- Tangible fixed assets +€2,139
new in 2025: €2,139
- Profit (loss) carried forward +€9,848
up €9,848 (+147%), from €6,707 to €16,554
- Trade debts +€3,788
up €3,788 (+18.9%), from €20,049 to €23,837
- Other debts -€3,686
down €3,686 (-54.3%), from €6,791 to €3,104
- Tax, wage and social debts -€1,670
down €1,670 (-40.2%), from €4,157 to €2,487
- Gross operating margin +€5,644
up €5,644 (+52.6%), from €10,720 to €16,364
- Depreciation +€1,410
up €1,410 (+146%), from €967 to €2,377
- Financial charges +€545
up €545 (+956%), from €57 to €602
- Taxes +€366
up €366 (+17.5%), from €2,096 to €2,462
- Other operating charges +€279
up €279 (+35.0%), from €797 to €1,076
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.
Derived cash bridge
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 | €45,703 | €53,983 | +€8,280 | +18.1% |
| Fixed assets | 21/28 | - | €2,139 | +€2,139 | |
| Tangible fixed assets | 22/27 | - | €2,139 | +€2,139 | |
| Furniture and vehicles | 24 | - | €2,139 | +€2,139 | |
| Current assets | 29/58 | €45,703 | €51,844 | +€6,140 | +13.4% |
| Stocks and contracts in progress | 3 | €29,377 | €14,448 | -€14,929 | -50.8% |
| Stocks | 30/36 | €29,377 | €14,448 | -€14,929 | -50.8% |
| Amounts receivable within one year | 40/41 | €10,864 | €26,306 | +€15,442 | +142% |
| Trade receivables | 40 | €10,864 | €26,306 | +€15,442 | +142% |
| Cash at bank and in hand | 54/58 | €5,462 | €11,090 | +€5,627 | +103% |
| Total equity and liabilities | 10/49 | €45,703 | €53,983 | +€8,280 | +18.1% |
| Equity | 10/15 | €14,707 | €24,554 | +€9,848 | +67.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,707 | €16,554 | +€9,848 | +147% |
| Amounts payable | 17/49 | €30,997 | €29,429 | -€1,568 | -5.1% |
| Amounts payable within one year | 42/48 | €30,997 | €29,429 | -€1,568 | -5.1% |
| Trade debts | 44 | €20,049 | €23,837 | +€3,788 | +18.9% |
| Suppliers | 440/4 | €20,049 | €23,837 | +€3,788 | +18.9% |
| Taxes, remuneration and social security | 45 | €4,157 | €2,487 | -€1,670 | -40.2% |
| Taxes | 450/3 | €4,157 | €2,487 | -€1,670 | -40.2% |
| Other amounts payable | 47/48 | €6,791 | €3,104 | -€3,686 | -54.3% |
| Remuneration, social security and pensions | 62 | €97 | - | -€97 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €2,377 | +€1,410 | +146% |
| Other operating charges | 640/8 | €797 | €1,076 | +€279 | +35.0% |
| Gross operating margin | 9900 | €10,720 | €16,364 | +€5,644 | +52.6% |
| Operating profit (loss) | 9901 | €8,860 | €12,911 | +€4,052 | +45.7% |
| Financial charges | 65/66B | €57 | €602 | +€545 | +956% |
| Recurring financial charges | 65 | €57 | €602 | +€545 | +956% |
| Profit (loss) for the period before taxes | 9903 | €8,803 | €12,310 | +€3,507 | +39.8% |
| Income taxes | 67/77 | €2,096 | €2,462 | +€366 | +17.5% |
| Profit (loss) for the period | 9904 | €6,707 | €9,848 | +€3,141 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,707 | €9,848 | +€3,141 | +46.8% |
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 14 October 2026 via checked.be.