YOUNGER FIELDS: 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.
YOUNGER FIELDS
Largest movements
- Receivables within one year -€28,581
down €28,581 (-39.3%), from €72,681 to €44,100
of which Trade receivables: -€37,540
- Cash -€10,435
down €10,435 (-49.6%), from €21,054 to €10,620
mainly Debts after one year (-€19,657) and Investment in fixed assets (net) (-€13,745)
- Deferred charges and accrued income +€9,862
up €9,862 (+483%), from €2,040 to €11,901
- Debts after one year -€19,657
down €19,657 (-3.8%), from €517,395 to €497,738
- Trade debts -€9,651
down €9,651 (-92.1%), from €10,478 to €827
- Taxes +€3,708
up €3,708 (+222%), from €1,670 to €5,378
- Gross operating margin +€3,303
up €3,303 (+9.2%), from €36,056 to €39,359
- Financial charges -€894
down €894 (-7.1%), from €12,653 to €11,759
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 | €718,859 | €684,294 | -€34,565 | -4.8% |
| Fixed assets | 21/28 | €623,083 | €617,672 | -€5,411 | -0.9% |
| Tangible fixed assets | 22/27 | €623,083 | €617,672 | -€5,411 | -0.9% |
| Land and buildings | 22 | €619,398 | €604,097 | -€15,301 | -2.5% |
| Plant, machinery and equipment | 23 | €295 | €263 | -€33 | -11.1% |
| Furniture and vehicles | 24 | €3,390 | €13,313 | +€9,923 | +293% |
| Current assets | 29/58 | €95,776 | €66,622 | -€29,154 | -30.4% |
| Amounts receivable within one year | 40/41 | €72,681 | €44,100 | -€28,581 | -39.3% |
| Trade receivables | 40 | €65,991 | €28,450 | -€37,540 | -56.9% |
| Other amounts receivable | 41 | €6,691 | €15,650 | +€8,959 | +134% |
| Cash at bank and in hand | 54/58 | €21,054 | €10,620 | -€10,435 | -49.6% |
| Deferred charges and accrued income | 490/1 | €2,040 | €11,901 | +€9,862 | +483% |
| Total equity and liabilities | 10/49 | €718,859 | €684,294 | -€34,565 | -4.8% |
| Equity | 10/15 | €157,733 | €157,832 | +€99 | +0.1% |
| Contributions | 10/11 | €30,100 | €30,100 | = | 0.0% |
| Reserves | 13 | €127,633 | €127,732 | +€99 | +0.1% |
| Distributable reserves | 133 | €127,633 | €127,732 | +€99 | +0.1% |
| Amounts payable | 17/49 | €561,126 | €526,462 | -€34,664 | -6.2% |
| Amounts payable after more than one year | 17 | €517,395 | €497,738 | -€19,657 | -3.8% |
| Financial debts | 170/4 | €517,395 | €497,738 | -€19,657 | -3.8% |
| Amounts payable within one year | 42/48 | €42,331 | €26,324 | -€16,007 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €19,031 | €19,657 | +€626 | +3.3% |
| Trade debts | 44 | €10,478 | €827 | -€9,651 | -92.1% |
| Suppliers | 440/4 | €10,478 | €827 | -€9,651 | -92.1% |
| Taxes, remuneration and social security | 45 | €6,562 | €4,314 | -€2,248 | -34.3% |
| Taxes | 450/3 | €6,562 | €4,314 | -€2,248 | -34.3% |
| Other amounts payable | 47/48 | €6,260 | €1,526 | -€4,734 | -75.6% |
| Accrued charges and deferred income | 492/3 | €1,400 | €2,400 | +€1,000 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,848 | €19,156 | +€309 | +1.6% |
| Other operating charges | 640/8 | €2,597 | €2,967 | +€370 | +14.3% |
| Gross operating margin | 9900 | €36,056 | €39,359 | +€3,303 | +9.2% |
| Operating profit (loss) | 9901 | €14,612 | €17,236 | +€2,624 | +18.0% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €12,653 | €11,759 | -€894 | -7.1% |
| Recurring financial charges | 65 | €12,653 | €11,759 | -€894 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €1,965 | €5,477 | +€3,512 | +179% |
| Income taxes | 67/77 | €1,670 | €5,378 | +€3,708 | +222% |
| Profit (loss) for the period | 9904 | €295 | €99 | -€196 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €295 | €99 | -€196 | -66.5% |
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.