YNYY MANAGEMENT: 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.
YNYY MANAGEMENT
Largest movements
- Receivables within one year +€12,467
up €12,467 (+31.1%), from €40,106 to €52,573
of which Other amounts receivable: +€13,968
- Cash +€8,314
up €8,314 (+13.4%), from €62,172 to €70,485
mainly Net result for the year (+€22,038) and Tax, wage and social debts (+€12,751)
- Tangible fixed assets -€4,264
down €4,264 (-2.9%), from €144,909 to €140,645
of which Land and buildings: -€3,300
- Financial fixed assets +€3,600
up €3,600 (+180.0%), from €2,000 to €5,600
- Profit (loss) carried forward +€22,038
up €22,038 (+10.0%), from €219,667 to €241,705
- Trade debts -€14,179
down €14,179 (-73.1%), from €19,383 to €5,205
- Tax, wage and social debts +€12,751
up €12,751 (+339.1%), from €3,760 to €16,511
of which Taxes: +€9,443
- Financial income +€25,309
up €25,309 (+68457.3%), from €37 to €25,346
- Gross operating margin +€13,109
up €13,109 (+280.8%), from €4,669 to €17,778
- Taxes +€10,159
up €10,159 (+5269.1%), from €193 to €10,352
- Other operating charges -€5,050
down €5,050 (-46.9%), from €10,764 to €5,714
- Depreciation -€605
down €605 (-12.4%), from €4,869 to €4,264
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 | €249,634 | €270,316 | +€20,682 | +8.3% |
| Fixed assets | 21/28 | €146,909 | €146,245 | -€664 | -0.5% |
| Tangible fixed assets | 22/27 | €144,909 | €140,645 | -€4,264 | -2.9% |
| Land and buildings | 22 | €143,129 | €139,829 | -€3,300 | -2.3% |
| Furniture and vehicles | 24 | €1,780 | €816 | -€964 | -54.2% |
| Financial fixed assets | 28 | €2,000 | €5,600 | +€3,600 | +180.0% |
| Current assets | 29/58 | €102,725 | €124,071 | +€21,346 | +20.8% |
| Amounts receivable within one year | 40/41 | €40,106 | €52,573 | +€12,467 | +31.1% |
| Trade receivables | 40 | €34,212 | €32,711 | -€1,501 | -4.4% |
| Other amounts receivable | 41 | €5,895 | €19,862 | +€13,968 | +237.0% |
| Cash at bank and in hand | 54/58 | €62,172 | €70,485 | +€8,314 | +13.4% |
| Deferred charges and accrued income | 490/1 | €447 | €1,012 | +€565 | +126.4% |
| Total equity and liabilities | 10/49 | €249,634 | €270,316 | +€20,682 | +8.3% |
| Equity | 10/15 | €225,667 | €247,705 | +€22,038 | +9.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,667 | €241,705 | +€22,038 | +10.0% |
| Amounts payable | 17/49 | €23,967 | €22,611 | -€1,356 | -5.7% |
| Amounts payable within one year | 42/48 | €23,666 | €21,716 | -€1,950 | -8.2% |
| Trade debts | 44 | €19,383 | €5,205 | -€14,179 | -73.1% |
| Suppliers | 440/4 | €19,383 | €5,205 | -€14,179 | -73.1% |
| Advances received on contracts in progress | 46 | €522 | €0 | -€522 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,760 | €16,511 | +€12,751 | +339.1% |
| Taxes | 450/3 | €3,760 | €13,203 | +€9,443 | +251.1% |
| Remuneration and social security | 454/9 | €0 | €3,308 | +€3,308 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €301 | €895 | +€594 | +197.3% |
| Non-recurring operating income | 76A | €0 | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,869 | €4,264 | -€605 | -12.4% |
| Other operating charges | 640/8 | €10,764 | €5,714 | -€5,050 | -46.9% |
| Gross operating margin | 9900 | €4,669 | €17,778 | +€13,109 | +280.8% |
| Operating profit (loss) | 9901 | -€10,964 | €7,800 | +€18,764 | |
| Financial income | 75/76B | €37 | €25,346 | +€25,309 | +68457.3% |
| Recurring financial income | 75 | €37 | €25,346 | +€25,309 | +68457.3% |
| Financial charges | 65/66B | €159 | €756 | +€597 | +376.4% |
| Recurring financial charges | 65 | €159 | €756 | +€597 | +376.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,086 | €32,390 | +€43,475 | |
| Income taxes | 67/77 | €193 | €10,352 | +€10,159 | +5269.1% |
| Profit (loss) for the period | 9904 | -€11,279 | €22,038 | +€33,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,279 | €22,038 | +€33,316 |
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.