YOUL: 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.
YOUL
Largest movements
- Deferred charges and accrued income -€216,610
down €216,610 (-89.6%), from €241,624 to €25,014
- Receivables within one year +€199,733
up €199,733 (+173%), from €115,382 to €315,115
of which Trade receivables: +€174,263
- Cash -€21,008
down €21,008 (-6.3%), from €332,990 to €311,982
mainly Receivables within one year (-€199,733) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€7,306
down €7,306 (-32.3%), from €22,622 to €15,316
of which Furniture and vehicles: -€8,712
- Short-term financial debts +€109,425
up €109,425 (+142%), from €77,081 to €186,506
- Current portion of long-term debt -€93,417
no longer reported in 2025 (was €93,417)
- Debts after one year -€35,000
down €35,000 (-50.0%), from €70,000 to €35,000
- Accrued charges and deferred income -€34,805
down €34,805 (-97.4%), from €35,734 to €929
- Other debts +€16,927
up €16,927 (+20.4%), from €83,073 to €100,000
- Staff costs +€75,703
up €75,703 (+5.1%), from €1.5m to €1.5m
- Gross operating margin +€38,065
up €38,065 (+2.2%), from €1.7m to €1.8m
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 | €724,585 | €678,169 | -€46,416 | -6.4% |
| Fixed assets | 21/28 | €34,588 | €26,057 | -€8,531 | -24.7% |
| Intangible fixed assets | 21 | €3,091 | €1,866 | -€1,225 | -39.6% |
| Tangible fixed assets | 22/27 | €22,622 | €15,316 | -€7,306 | -32.3% |
| Furniture and vehicles | 24 | €17,038 | €8,326 | -€8,712 | -51.1% |
| Other tangible fixed assets | 26 | €5,585 | €6,990 | +€1,405 | +25.2% |
| Financial fixed assets | 28 | €8,875 | €8,875 | = | 0.0% |
| Current assets | 29/58 | €689,996 | €652,111 | -€37,885 | -5.5% |
| Amounts receivable within one year | 40/41 | €115,382 | €315,115 | +€199,733 | +173% |
| Trade receivables | 40 | €32,518 | €206,781 | +€174,263 | +536% |
| Other amounts receivable | 41 | €82,864 | €108,334 | +€25,470 | +30.7% |
| Cash at bank and in hand | 54/58 | €332,990 | €311,982 | -€21,008 | -6.3% |
| Deferred charges and accrued income | 490/1 | €241,624 | €25,014 | -€216,610 | -89.6% |
| Total equity and liabilities | 10/49 | €724,585 | €678,169 | -€46,416 | -6.4% |
| Equity | 10/15 | €196,903 | €213,375 | +€16,472 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,443 | €192,915 | +€16,472 | +9.3% |
| Amounts payable | 17/49 | €527,682 | €464,794 | -€62,888 | -11.9% |
| Amounts payable after more than one year | 17 | €70,000 | €35,000 | -€35,000 | -50.0% |
| Other amounts payable | 178/9 | €70,000 | €35,000 | -€35,000 | -50.0% |
| Amounts payable within one year | 42/48 | €421,948 | €428,865 | +€6,917 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €93,417 | - | -€93,417 | |
| Financial debts | 43 | €77,081 | €186,506 | +€109,425 | +142% |
| Credit institutions | 430/8 | €77,081 | €186,506 | +€109,425 | +142% |
| Trade debts | 44 | €51,402 | €34,942 | -€16,461 | -32.0% |
| Suppliers | 440/4 | €51,402 | €34,942 | -€16,461 | -32.0% |
| Taxes, remuneration and social security | 45 | €116,973 | €107,417 | -€9,557 | -8.2% |
| Taxes | 450/3 | €6,941 | €7,030 | +€89 | +1.3% |
| Remuneration and social security | 454/9 | €110,032 | €100,386 | -€9,645 | -8.8% |
| Other amounts payable | 47/48 | €83,073 | €100,000 | +€16,927 | +20.4% |
| Accrued charges and deferred income | 492/3 | €35,734 | €929 | -€34,805 | -97.4% |
| Non-recurring operating income | 76A | €2,740 | €396 | -€2,344 | -85.5% |
| Remuneration, social security and pensions | 62 | €1,471,226 | €1,546,929 | +€75,703 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,959 | €7,478 | -€13,480 | -64.3% |
| Other operating charges | 640/8 | €2,154 | €928 | -€1,226 | -56.9% |
| Gross operating margin | 9900 | €1,728,806 | €1,766,871 | +€38,065 | +2.2% |
| Operating profit (loss) | 9901 | €234,468 | €211,536 | -€22,931 | -9.8% |
| Financial income | 75/76B | €5,285 | €1,703 | -€3,582 | -67.8% |
| Recurring financial income | 75 | €5,285 | €1,703 | -€3,582 | -67.8% |
| Financial charges | 65/66B | €20,570 | €25,790 | +€5,220 | +25.4% |
| Recurring financial charges | 65 | €20,570 | €23,602 | +€3,032 | +14.7% |
| Non-recurring financial charges | 66B | - | €2,188 | +€2,188 | |
| Profit (loss) for the period before taxes | 9903 | €219,183 | €187,449 | -€31,733 | -14.5% |
| Income taxes | 67/77 | €80,205 | €70,977 | -€9,228 | -11.5% |
| Profit (loss) for the period | 9904 | €138,977 | €116,472 | -€22,505 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €138,977 | €116,472 | -€22,505 | -16.2% |
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 25 October 2026 via checked.be.