YOUNG INVENT: 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.
YOUNG INVENT
Largest movements
- Tangible fixed assets -€6,526
down €6,526 (-11.1%), from €58,937 to €52,411
of which Land and buildings: -€6,297
- Deferred charges and accrued income +€3,529
up €3,529 (+615%), from €574 to €4,103
- Receivables within one year -€700
no longer reported in 2025 (was €700)
- Trade debts -€2,388
down €2,388 (-49.1%), from €4,865 to €2,477
- Profit (loss) carried forward -€2,258
down €2,258 (-1.3%), from -€179,153 to -€181,411
- Gross operating margin +€1,683
up €1,683 (+18.8%), from €8,958 to €10,641
- Other operating charges -€512
down €512 (-21.8%), from €2,349 to €1,837
- Taxes -€133
down €133 (-99.9%), from €134 to €0
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 | €61,708 | €57,891 | -€3,817 | -6.2% |
| Fixed assets | 21/28 | €58,937 | €52,411 | -€6,526 | -11.1% |
| Tangible fixed assets | 22/27 | €58,937 | €52,411 | -€6,526 | -11.1% |
| Land and buildings | 22 | €58,365 | €52,068 | -€6,297 | -10.8% |
| Plant, machinery and equipment | 23 | €572 | €343 | -€229 | -40.1% |
| Current assets | 29/58 | €2,771 | €5,480 | +€2,709 | +97.8% |
| Amounts receivable within one year | 40/41 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €1,497 | €1,377 | -€120 | -8.0% |
| Deferred charges and accrued income | 490/1 | €574 | €4,103 | +€3,529 | +615% |
| Total equity and liabilities | 10/49 | €61,708 | €57,891 | -€3,817 | -6.2% |
| Equity | 10/15 | -€116,903 | -€119,161 | -€2,258 | -1.9% |
| Contributions | 10/11 | €62,250 | €62,250 | = | 0.0% |
| Contributions outside capital | 11 | €62,250 | €62,250 | = | 0.0% |
| Other | 1109/19 | €62,250 | €62,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,153 | -€181,411 | -€2,258 | -1.3% |
| Amounts payable | 17/49 | €178,611 | €177,052 | -€1,559 | -0.9% |
| Amounts payable within one year | 42/48 | €174,017 | €172,466 | -€1,550 | -0.9% |
| Trade debts | 44 | €4,865 | €2,477 | -€2,388 | -49.1% |
| Suppliers | 440/4 | €4,865 | €2,477 | -€2,388 | -49.1% |
| Taxes, remuneration and social security | 45 | €1,085 | €1,440 | +€355 | +32.7% |
| Taxes | 450/3 | €1,085 | €1,440 | +€355 | +32.7% |
| Other amounts payable | 47/48 | €168,066 | €168,549 | +€483 | +0.3% |
| Accrued charges and deferred income | 492/3 | €4,594 | €4,586 | -€8 | -0.2% |
| Non-recurring operating income | 76A | €4,380 | - | -€4,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,526 | €6,526 | = | 0.0% |
| Other operating charges | 640/8 | €2,349 | €1,837 | -€512 | -21.8% |
| Gross operating margin | 9900 | €8,958 | €10,641 | +€1,683 | +18.8% |
| Operating profit (loss) | 9901 | €84 | €2,278 | +€2,195 | +2,628% |
| Financial income | 75/76B | €11 | €100 | +€89 | +787% |
| Recurring financial income | 75 | €11 | €100 | +€89 | +787% |
| Financial charges | 65/66B | €4,688 | €4,637 | -€51 | -1.1% |
| Recurring financial charges | 65 | €4,688 | €4,637 | -€51 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,593 | -€2,258 | +€2,335 | +50.8% |
| Income taxes | 67/77 | €134 | €0 | -€133 | -99.9% |
| Profit (loss) for the period | 9904 | -€4,727 | -€2,258 | +€2,469 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,727 | -€2,258 | +€2,469 | +52.2% |
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 20 October 2026 via checked.be.