YOUSAY: 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.
YOUSAY
Largest movements
- Cash +€99,075
up €99,075 (+51.1%), from €193,925 to €293,000
mainly Net result for the year (+€112,783) and Trade debts (+€32,084)
- Receivables within one year +€20,667
up €20,667 (+37.9%), from €54,503 to €75,170
of which Trade receivables: +€20,608
- Profit (loss) carried forward +€112,783
up €112,783 (+62.5%), from €180,581 to €293,364
- Trade debts +€32,084
up €32,084 (+181%), from €17,731 to €49,815
- Tax, wage and social debts -€28,764
down €28,764 (-42.7%), from €67,373 to €38,609
- Gross operating margin -€74,277
down €74,277 (-33.9%), from €219,113 to €144,836
- Taxes -€22,947
down €22,947 (-46.6%), from €49,213 to €26,266
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 | €267,193 | €383,288 | +€116,094 | +43.4% |
| Fixed assets | 21/28 | €15,863 | €13,311 | -€2,552 | -16.1% |
| Tangible fixed assets | 22/27 | €15,863 | €13,311 | -€2,552 | -16.1% |
| Land and buildings | 22 | €8,384 | - | -€8,384 | |
| Plant, machinery and equipment | 23 | €4,459 | €3,331 | -€1,128 | -25.3% |
| Furniture and vehicles | 24 | €3,019 | €2,494 | -€525 | -17.4% |
| Other tangible fixed assets | 26 | - | €7,486 | +€7,486 | |
| Current assets | 29/58 | €251,331 | €369,976 | +€118,646 | +47.2% |
| Amounts receivable within one year | 40/41 | €54,503 | €75,170 | +€20,667 | +37.9% |
| Trade receivables | 40 | €53,030 | €73,639 | +€20,608 | +38.9% |
| Other amounts receivable | 41 | €1,473 | €1,532 | +€59 | +4.0% |
| Cash at bank and in hand | 54/58 | €193,925 | €293,000 | +€99,075 | +51.1% |
| Deferred charges and accrued income | 490/1 | €2,902 | €1,805 | -€1,097 | -37.8% |
| Total equity and liabilities | 10/49 | €267,193 | €383,288 | +€116,094 | +43.4% |
| Equity | 10/15 | €182,081 | €294,864 | +€112,783 | +61.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,581 | €293,364 | +€112,783 | +62.5% |
| Amounts payable | 17/49 | €85,112 | €88,424 | +€3,312 | +3.9% |
| Amounts payable within one year | 42/48 | €85,104 | €88,424 | +€3,320 | +3.9% |
| Trade debts | 44 | €17,731 | €49,815 | +€32,084 | +181% |
| Suppliers | 440/4 | €17,731 | €49,815 | +€32,084 | +181% |
| Taxes, remuneration and social security | 45 | €67,373 | €38,609 | -€28,764 | -42.7% |
| Taxes | 450/3 | €67,373 | €38,609 | -€28,764 | -42.7% |
| Accrued charges and deferred income | 492/3 | €8 | €0 | -€8 | -100% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,306 | €4,115 | +€809 | +24.5% |
| Other operating charges | 640/8 | €555 | €1,318 | +€763 | +138% |
| Gross operating margin | 9900 | €219,113 | €144,836 | -€74,277 | -33.9% |
| Operating profit (loss) | 9901 | €215,002 | €139,403 | -€75,599 | -35.2% |
| Financial income | 75/76B | €70 | €5 | -€65 | -92.6% |
| Recurring financial income | 75 | €70 | €5 | -€65 | -92.6% |
| Financial charges | 65/66B | €1,173 | €359 | -€814 | -69.4% |
| Recurring financial charges | 65 | €1,173 | €359 | -€814 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €213,899 | €139,048 | -€74,850 | -35.0% |
| Income taxes | 67/77 | €49,213 | €26,266 | -€22,947 | -46.6% |
| Profit (loss) for the period | 9904 | €164,686 | €112,783 | -€51,903 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €164,686 | €112,783 | -€51,903 | -31.5% |
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 14 October 2026 via checked.be.