youngtimer.one: 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.
youngtimer.one
Largest movements
- Stocks and contracts -€97,062
down €97,062 (-59.3%), from €163,562 to €66,500
- Cash +€41,792
up €41,792 (+278.3%), from €15,017 to €56,809
mainly Stocks and contracts (+€97,062) and Net result for the year (+€32,121)
- Receivables within one year -€15,193
down €15,193 (-98.2%), from €15,478 to €285
of which Trade receivables: -€14,452
- Short-term financial debts -€99,900
down €99,900 (-100.0%), from €99,900 to €0
- Reserves +€23,520
up €23,520 (+51.7%), from €45,527 to €69,047
- Tax, wage and social debts +€9,880
up €9,880, from €0 to €9,880
- Current portion of long-term debt -€7,500
down €7,500 (-22.1%), from €34,000 to €26,500
- Contributions +€6,150
up €6,150 (+49.6%), from €12,400 to €18,550
- Gross operating margin +€35,386
up €35,386 (+425.6%), from €8,315 to €43,701
- Depreciation -€3,398
down €3,398 (-81.5%), from €4,172 to €774
- Taxes +€2,839
up €2,839 (+2184161.5%), from €0 to €2,840
- Financial charges +€2,396
up €2,396 (+42.6%), from €5,626 to €8,022
- Financial income -€2,090
down €2,090 (-66.4%), from €3,146 to €1,056
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 | €194,729 | €126,742 | -€67,987 | -34.9% |
| Fixed assets | 21/28 | €673 | €1,150 | +€477 | +71.0% |
| Tangible fixed assets | 22/27 | €673 | €1,150 | +€477 | +71.0% |
| Furniture and vehicles | 24 | €673 | €1,150 | +€477 | +71.0% |
| Current assets | 29/58 | €194,057 | €125,592 | -€68,465 | -35.3% |
| Stocks and contracts in progress | 3 | €163,562 | €66,500 | -€97,062 | -59.3% |
| Stocks | 30/36 | €163,562 | €66,500 | -€97,062 | -59.3% |
| Amounts receivable within one year | 40/41 | €15,478 | €285 | -€15,193 | -98.2% |
| Trade receivables | 40 | €14,737 | €285 | -€14,452 | -98.1% |
| Other amounts receivable | 41 | €740 | €0 | -€740 | -100.0% |
| Current investments | 50/53 | - | €474 | +€474 | |
| Cash at bank and in hand | 54/58 | €15,017 | €56,809 | +€41,792 | +278.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,524 | +€1,524 | |
| Total equity and liabilities | 10/49 | €194,729 | €126,742 | -€67,987 | -34.9% |
| Equity | 10/15 | €57,927 | €87,597 | +€29,670 | +51.2% |
| Contributions | 10/11 | €12,400 | €18,550 | +€6,150 | +49.6% |
| Reserves | 13 | €45,527 | €69,047 | +€23,520 | +51.7% |
| Distributable reserves | 133 | €45,527 | €69,047 | +€23,520 | +51.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €136,803 | €39,145 | -€97,657 | -71.4% |
| Amounts payable within one year | 42/48 | €136,803 | €39,145 | -€97,657 | -71.4% |
| Current portion of amounts payable after more than one year | 42 | €34,000 | €26,500 | -€7,500 | -22.1% |
| Financial debts | 43 | €99,900 | €0 | -€99,900 | -100.0% |
| Credit institutions | 430/8 | €99,900 | €0 | -€99,900 | -100.0% |
| Trade debts | 44 | €2,634 | €1,476 | -€1,158 | -44.0% |
| Suppliers | 440/4 | €2,634 | €1,476 | -€1,158 | -44.0% |
| Taxes, remuneration and social security | 45 | €0 | €9,880 | +€9,880 | |
| Taxes | 450/3 | €0 | €9,880 | +€9,880 | |
| Other amounts payable | 47/48 | €268 | €1,290 | +€1,022 | +380.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,172 | €774 | -€3,398 | -81.5% |
| Other operating charges | 640/8 | €1,549 | €1,000 | -€549 | -35.4% |
| Gross operating margin | 9900 | €8,315 | €43,701 | +€35,386 | +425.6% |
| Operating profit (loss) | 9901 | €2,594 | €41,927 | +€39,333 | +1516.6% |
| Financial income | 75/76B | €3,146 | €1,056 | -€2,090 | -66.4% |
| Recurring financial income | 75 | €3,146 | €1,056 | -€2,090 | -66.4% |
| Financial charges | 65/66B | €5,626 | €8,022 | +€2,396 | +42.6% |
| Recurring financial charges | 65 | €5,626 | €8,022 | +€2,396 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €114 | €34,960 | +€34,847 | +30610.2% |
| Income taxes | 67/77 | €0 | €2,840 | +€2,839 | +2184161.5% |
| Profit (loss) for the period | 9904 | €114 | €32,121 | +€32,007 | +28148.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €32,121 | +€32,007 | +28148.1% |
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 10 October 2026 via checked.be.