YOUCA: 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.
YOUCA
Largest movements
- Cash +€125,204
up €125,204 (+29.0%), from €432,054 to €557,258
mainly Debts after one year (+€96,341) and Deferred charges and accrued income (+€70,330)
- Deferred charges and accrued income -€70,330
down €70,330 (-58.4%), from €120,464 to €50,133
- Intangible fixed assets +€65,381
up €65,381 (+230.5%), from €28,365 to €93,747
- Receivables within one year -€8,362
down €8,362 (-66.0%), from €12,665 to €4,303
of which Other amounts receivable: -€9,427
- Debts after one year +€96,341
up €96,341 (+56.9%), from €169,200 to €265,541
- Accrued charges and deferred income +€14,196
up €14,196 (+79.0%), from €17,969 to €32,165
- Gross operating margin +€39,554
up €39,554 (+6.9%), from €576,168 to €615,722
- Depreciation +€22,479
up €22,479 (+130.3%), from €17,246 to €39,725
- Purchases and services -€15,076
down €15,076 (-9.5%), from €158,435 to €143,359
- Staff costs +€9,039
up €9,039 (+2.9%), from €316,107 to €325,146
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 | €598,744 | €711,897 | +€113,152 | +18.9% |
| Fixed assets | 21/28 | €33,562 | €100,203 | +€66,640 | +198.6% |
| Intangible fixed assets | 21 | €28,365 | €93,747 | +€65,381 | +230.5% |
| Tangible fixed assets | 22/27 | €877 | €2,136 | +€1,259 | +143.5% |
| Plant, machinery and equipment | 23 | €877 | €2,136 | +€1,259 | +143.5% |
| Financial fixed assets | 28 | €4,320 | €4,320 | = | 0.0% |
| Current assets | 29/58 | €565,182 | €611,694 | +€46,512 | +8.2% |
| Amounts receivable within one year | 40/41 | €12,665 | €4,303 | -€8,362 | -66.0% |
| Trade receivables | 40 | €2,506 | €3,571 | +€1,066 | +42.5% |
| Other amounts receivable | 41 | €10,159 | €732 | -€9,427 | -92.8% |
| Cash at bank and in hand | 54/58 | €432,054 | €557,258 | +€125,204 | +29.0% |
| Deferred charges and accrued income | 490/1 | €120,464 | €50,133 | -€70,330 | -58.4% |
| Total equity and liabilities | 10/49 | €598,744 | €711,897 | +€113,152 | +18.9% |
| Equity | 10/15 | €241,509 | €239,500 | -€2,010 | -0.8% |
| Profit (loss) carried forward | 14 | €241,509 | €239,500 | -€2,010 | -0.8% |
| Amounts payable | 17/49 | €357,235 | €472,397 | +€115,162 | +32.2% |
| Amounts payable after more than one year | 17 | €169,200 | €265,541 | +€96,341 | +56.9% |
| Other amounts payable | 178/9 | €169,200 | €265,541 | +€96,341 | +56.9% |
| Amounts payable within one year | 42/48 | €170,066 | €174,690 | +€4,624 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €121,000 | €118,859 | -€2,141 | -1.8% |
| Trade debts | 44 | €4,845 | €5,673 | +€828 | +17.1% |
| Suppliers | 440/4 | €4,845 | €5,673 | +€828 | +17.1% |
| Taxes, remuneration and social security | 45 | €44,221 | €50,159 | +€5,938 | +13.4% |
| Taxes | 450/3 | €6,967 | €8,300 | +€1,333 | +19.1% |
| Remuneration and social security | 454/9 | €37,254 | €41,859 | +€4,605 | +12.4% |
| Accrued charges and deferred income | 492/3 | €17,969 | €32,165 | +€14,196 | +79.0% |
| Turnover | 70 | - | €1,448 | +€1,448 | |
| Goods, raw materials, services and sundry goods | 60/61 | €158,435 | €143,359 | -€15,076 | -9.5% |
| Remuneration, social security and pensions | 62 | €316,107 | €325,146 | +€9,039 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,246 | €39,725 | +€22,479 | +130.3% |
| Other operating charges | 640/8 | €250,564 | €251,008 | +€444 | +0.2% |
| Gross operating margin | 9900 | €576,168 | €615,722 | +€39,554 | +6.9% |
| Operating profit (loss) | 9901 | -€7,749 | -€157 | +€7,592 | +98.0% |
| Financial income | 75/76B | €1,766 | €1,266 | -€500 | -28.3% |
| Recurring financial income | 75 | €1,766 | €1,266 | -€500 | -28.3% |
| Financial charges | 65/66B | €2,614 | €3,118 | +€504 | +19.3% |
| Recurring financial charges | 65 | €2,614 | €3,118 | +€504 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,598 | -€2,010 | +€6,588 | +76.6% |
| Profit (loss) for the period | 9904 | -€8,598 | -€2,010 | +€6,588 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,598 | -€2,010 | +€6,588 | +76.6% |
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 30 September 2026 via checked.be.