YOUCONSTRUCT: 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.
YOUCONSTRUCT
Largest movements
- Receivables within one year +€117,084
up €117,084 (+598.7%), from €19,555 to €136,639
of which Trade receivables: +€119,726
- Tangible fixed assets +€19,813
new in 2025: €19,813
of which Other tangible fixed assets: +€16,274
- Cash +€6,546
up €6,546 (+267.7%), from €2,445 to €8,991
mainly Net result for the year (+€103,095) and Tax, wage and social debts (+€33,363)
- Deferred charges and accrued income -€2,593
no longer reported in 2025 (was €2,593)
- Reserves +€103,095
up €103,095 (+5573.8%), from €1,850 to €104,944
- Tax, wage and social debts +€33,363
up €33,363 (+7252.8%), from €460 to €33,823
- Other debts +€6,000
up €6,000 (+33.3%), from €18,000 to €24,000
- Gross operating margin +€127,345
up €127,345 (+2217.3%), from €5,743 to €133,088
- Taxes +€27,142
up €27,142 (+5900.4%), from €460 to €27,602
- Depreciation +€2,426
new in 2025: €2,426
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 | €24,593 | €165,443 | +€140,850 | +572.7% |
| Fixed assets | 21/28 | - | €19,813 | +€19,813 | |
| Tangible fixed assets | 22/27 | - | €19,813 | +€19,813 | |
| Plant, machinery and equipment | 23 | - | €3,539 | +€3,539 | |
| Other tangible fixed assets | 26 | - | €16,274 | +€16,274 | |
| Current assets | 29/58 | €24,593 | €145,630 | +€121,037 | +492.2% |
| Amounts receivable within one year | 40/41 | €19,555 | €136,639 | +€117,084 | +598.7% |
| Trade receivables | 40 | €16,859 | €136,584 | +€119,726 | +710.2% |
| Other amounts receivable | 41 | €2,697 | €55 | -€2,642 | -98.0% |
| Cash at bank and in hand | 54/58 | €2,445 | €8,991 | +€6,546 | +267.7% |
| Deferred charges and accrued income | 490/1 | €2,593 | - | -€2,593 | |
| Total equity and liabilities | 10/49 | €24,593 | €165,443 | +€140,850 | +572.7% |
| Equity | 10/15 | €3,850 | €106,944 | +€103,095 | +2678.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,850 | €104,944 | +€103,095 | +5573.8% |
| Distributable reserves | 133 | €1,850 | €104,944 | +€103,095 | +5573.8% |
| Amounts payable | 17/49 | €20,743 | €58,499 | +€37,755 | +182.0% |
| Amounts payable within one year | 42/48 | €19,697 | €58,259 | +€38,562 | +195.8% |
| Trade debts | 44 | €1,237 | €436 | -€801 | -64.8% |
| Suppliers | 440/4 | €1,237 | €436 | -€801 | -64.8% |
| Taxes, remuneration and social security | 45 | €460 | €33,823 | +€33,363 | +7252.8% |
| Taxes | 450/3 | €460 | €33,823 | +€33,363 | +7252.8% |
| Other amounts payable | 47/48 | €18,000 | €24,000 | +€6,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €1,047 | €240 | -€807 | -77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,426 | +€2,426 | |
| Other operating charges | 640/8 | €427 | €148 | -€279 | -65.3% |
| Gross operating margin | 9900 | €5,743 | €133,088 | +€127,345 | +2217.3% |
| Operating profit (loss) | 9901 | €5,316 | €130,514 | +€125,198 | +2355.2% |
| Financial income | 75/76B | - | €253 | +€253 | |
| Recurring financial income | 75 | - | €253 | +€253 | |
| Financial charges | 65/66B | €6 | €70 | +€64 | +1026.4% |
| Recurring financial charges | 65 | €6 | €70 | +€64 | +1026.4% |
| Profit (loss) for the period before taxes | 9903 | €5,310 | €130,697 | +€125,387 | +2361.5% |
| Income taxes | 67/77 | €460 | €27,602 | +€27,142 | +5900.4% |
| Profit (loss) for the period | 9904 | €4,850 | €103,095 | +€98,245 | +2025.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,850 | €103,095 | +€98,245 | +2025.8% |
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 9 October 2026 via checked.be.