YOUCOM: 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.
YOUCOM
Largest movements
- Tangible fixed assets -€17,453
down €17,453 (-3.8%), from €454,792 to €437,339
of which Land and buildings: -€18,898
- Receivables after one year -€10,000
down €10,000 (-16.8%), from €59,411 to €49,411
- Profit (loss) carried forward +€104,487
up €104,487, from -€104,487 to €0
- Reserves -€78,577
down €78,577 (-35.7%), from €220,104 to €141,526
of which Tax-exempt reserves: -€115,501
- Provisions -€29,542
down €29,542 (-46.9%), from €63,015 to €33,473
- Debts after one year -€25,905
down €25,905 (-7.6%), from €340,163 to €314,258
- Tax, wage and social debts +€21,546
up €21,546 (+291.4%), from €7,393 to €28,939
- Taxes +€21,665
up €21,665, from €0 to €21,665
- Gross operating margin +€7,181
up €7,181 (+17.0%), from €42,314 to €49,495
- Depreciation -€854
down €854 (-3.7%), from €23,182 to €22,327
- Financial charges +€818
up €818 (+9.6%), from €8,508 to €9,325
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 | €574,101 | €554,029 | -€20,072 | -3.5% |
| Fixed assets | 21/28 | €455,082 | €437,629 | -€17,453 | -3.8% |
| Tangible fixed assets | 22/27 | €454,792 | €437,339 | -€17,453 | -3.8% |
| Land and buildings | 22 | €448,358 | €429,461 | -€18,898 | -4.2% |
| Furniture and vehicles | 24 | €6,433 | €7,878 | +€1,444 | +22.5% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €119,019 | €116,400 | -€2,619 | -2.2% |
| Amounts receivable after more than one year | 29 | €59,411 | €49,411 | -€10,000 | -16.8% |
| Other amounts receivable | 291 | €59,411 | €49,411 | -€10,000 | -16.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,659 | €23,007 | +€5,348 | +30.3% |
| Trade receivables | 40 | €15,266 | €22,364 | +€7,097 | +46.5% |
| Other amounts receivable | 41 | €2,392 | €643 | -€1,749 | -73.1% |
| Cash at bank and in hand | 54/58 | €40,161 | €40,451 | +€290 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,789 | €3,531 | +€1,742 | +97.4% |
| Total equity and liabilities | 10/49 | €574,101 | €554,029 | -€20,072 | -3.5% |
| Equity | 10/15 | €121,816 | €147,726 | +€25,910 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €220,104 | €141,526 | -€78,577 | -35.7% |
| Tax-exempt reserves | 132 | €177,372 | €61,870 | -€115,501 | -65.1% |
| Distributable reserves | 133 | €42,732 | €79,656 | +€36,924 | +86.4% |
| Profit (loss) carried forward | 14 | -€104,487 | €0 | +€104,487 | |
| Provisions and deferred taxes | 16 | €63,015 | €33,473 | -€29,542 | -46.9% |
| Deferred taxes | 168 | €63,015 | €33,473 | -€29,542 | -46.9% |
| Amounts payable | 17/49 | €389,270 | €372,830 | -€16,440 | -4.2% |
| Amounts payable after more than one year | 17 | €340,163 | €314,258 | -€25,905 | -7.6% |
| Financial debts | 170/4 | €340,163 | €314,258 | -€25,905 | -7.6% |
| Amounts payable within one year | 42/48 | €49,106 | €58,572 | +€9,465 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €25,381 | €25,905 | +€524 | +2.1% |
| Financial debts | 43 | €1,072 | €1,091 | +€20 | +1.8% |
| Credit institutions | 430/8 | €1,072 | €1,091 | +€20 | +1.8% |
| Trade debts | 44 | €4,294 | €515 | -€3,780 | -88.0% |
| Suppliers | 440/4 | €4,294 | €515 | -€3,780 | -88.0% |
| Taxes, remuneration and social security | 45 | €7,393 | €28,939 | +€21,546 | +291.4% |
| Taxes | 450/3 | €7,393 | €28,939 | +€21,546 | +291.4% |
| Other amounts payable | 47/48 | €10,966 | €2,121 | -€8,845 | -80.7% |
| Non-recurring operating income | 76A | €7,722 | €0 | -€7,722 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,182 | €22,327 | -€854 | -3.7% |
| Other operating charges | 640/8 | €1,554 | €1,689 | +€135 | +8.7% |
| Gross operating margin | 9900 | €42,314 | €49,495 | +€7,181 | +17.0% |
| Operating profit (loss) | 9901 | €17,578 | €25,478 | +€7,900 | +44.9% |
| Financial income | 75/76B | €1,961 | €1,879 | -€82 | -4.2% |
| Recurring financial income | 75 | €1,961 | €1,879 | -€82 | -4.2% |
| Financial charges | 65/66B | €8,508 | €9,325 | +€818 | +9.6% |
| Recurring financial charges | 65 | €8,508 | €9,325 | +€818 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €11,032 | €18,032 | +€7,001 | +63.5% |
| Transfer from deferred taxes | 780 | €1,371 | €29,542 | +€28,171 | +2054.4% |
| Income taxes | 67/77 | €0 | €21,665 | +€21,665 | |
| Profit (loss) for the period | 9904 | €12,403 | €25,910 | +€13,507 | +108.9% |
| Transfer from tax-exempt reserves | 789 | €2,817 | €115,501 | +€112,684 | +3999.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,220 | €141,411 | +€126,191 | +829.1% |
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 6 October 2026 via checked.be.