YOUSSEF TECHNICAL ADVICE: 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.
YOUSSEF TECHNICAL ADVICE
Largest movements
- Cash -€86,994
down €86,994 (-67.6%), from €128,642 to €41,648
mainly Net result for the year (-€37,641) and Investment in fixed assets (net) (-€35,910)
- Tangible fixed assets +€32,603
up €32,603 (+1202.9%), from €2,710 to €35,314
- Receivables within one year -€27,464
down €27,464 (-61.5%), from €44,638 to €17,173
of which Trade receivables: -€27,679
- Profit (loss) carried forward -€37,641
down €37,641 (-41.7%), from €90,321 to €52,681
- Tax, wage and social debts -€23,286
down €23,286 (-61.4%), from €37,923 to €14,637
of which Taxes: -€28,140
- Trade debts -€16,036
down €16,036 (-67.1%), from €23,901 to €7,866
- Other debts -€4,893
down €4,893 (-23.4%), from €20,923 to €16,031
- Gross operating margin -€62,369
down €62,369 (-88.9%), from €70,157 to €7,788
- Other operating charges -€12,347
down €12,347 (-88.1%), from €14,022 to €1,675
- Staff costs -€5,874
down €5,874 (-13.7%), from €42,946 to €37,072
- Financial charges -€1,538
down €1,538 (-82.2%), from €1,871 to €333
- Depreciation +€883
up €883 (+36.4%), from €2,424 to €3,307
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 | €181,069 | €99,214 | -€81,855 | -45.2% |
| Fixed assets | 21/28 | €7,789 | €40,393 | +€32,603 | +418.6% |
| Tangible fixed assets | 22/27 | €2,710 | €35,314 | +€32,603 | +1202.9% |
| Furniture and vehicles | 24 | €2,710 | €35,314 | +€32,603 | +1202.9% |
| Financial fixed assets | 28 | €5,079 | €5,079 | = | 0.0% |
| Current assets | 29/58 | €173,280 | €58,822 | -€114,458 | -66.1% |
| Amounts receivable within one year | 40/41 | €44,638 | €17,173 | -€27,464 | -61.5% |
| Trade receivables | 40 | €44,638 | €16,958 | -€27,679 | -62.0% |
| Other amounts receivable | 41 | - | €215 | +€215 | |
| Cash at bank and in hand | 54/58 | €128,642 | €41,648 | -€86,994 | -67.6% |
| Total equity and liabilities | 10/49 | €181,069 | €99,214 | -€81,855 | -45.2% |
| Equity | 10/15 | €98,321 | €60,681 | -€37,641 | -38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,321 | €52,681 | -€37,641 | -41.7% |
| Amounts payable | 17/49 | €82,748 | €38,533 | -€44,214 | -53.4% |
| Amounts payable within one year | 42/48 | €82,748 | €38,533 | -€44,214 | -53.4% |
| Trade debts | 44 | €23,901 | €7,866 | -€16,036 | -67.1% |
| Suppliers | 440/4 | €23,901 | €7,866 | -€16,036 | -67.1% |
| Taxes, remuneration and social security | 45 | €37,923 | €14,637 | -€23,286 | -61.4% |
| Taxes | 450/3 | €31,173 | €3,033 | -€28,140 | -90.3% |
| Remuneration and social security | 454/9 | €6,750 | €11,604 | +€4,854 | +71.9% |
| Other amounts payable | 47/48 | €20,923 | €16,031 | -€4,893 | -23.4% |
| Remuneration, social security and pensions | 62 | €42,946 | €37,072 | -€5,874 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €3,307 | +€883 | +36.4% |
| Other operating charges | 640/8 | €14,022 | €1,675 | -€12,347 | -88.1% |
| Gross operating margin | 9900 | €70,157 | €7,788 | -€62,369 | -88.9% |
| Operating profit (loss) | 9901 | €10,765 | -€34,265 | -€45,030 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,871 | €333 | -€1,538 | -82.2% |
| Recurring financial charges | 65 | €1,871 | €333 | -€1,538 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €8,894 | -€34,598 | -€43,492 | |
| Income taxes | 67/77 | €2,500 | €3,043 | +€543 | +21.7% |
| Profit (loss) for the period | 9904 | €6,394 | -€37,641 | -€44,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,394 | -€37,641 | -€44,034 |
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.