YOUTHERM: 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.
YOUTHERM
Largest movements
- Cash +€14,022
up €14,022 (+32.5%), from €43,128 to €57,150
mainly Net result for the year (+€18,023) and Depreciation (+€3,662)
- Tangible fixed assets -€3,662
down €3,662 (-24.8%), from €14,751 to €11,089
of which Furniture and vehicles: -€3,332
- Receivables within one year -€771
down €771 (-20.5%), from €3,757 to €2,986
of which Other amounts receivable: -€2,667
- Profit (loss) carried forward +€18,023
up €18,023 (+53.2%), from €33,883 to €51,906
- Debts after one year -€5,813
down €5,813 (-73.3%), from €7,926 to €2,114
- Tax, wage and social debts -€2,652
down €2,652 (-26.3%), from €10,102 to €7,450
of which Taxes: -€3,402
- Gross operating margin -€17,620
down €17,620 (-37.8%), from €46,597 to €28,977
- Taxes -€3,902
down €3,902 (-45.4%), from €8,602 to €4,700
- Other operating charges +€1,744
up €1,744 (+1,651%), from €106 to €1,850
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 | €61,710 | €71,225 | +€9,514 | +15.4% |
| Fixed assets | 21/28 | €14,751 | €11,089 | -€3,662 | -24.8% |
| Tangible fixed assets | 22/27 | €14,751 | €11,089 | -€3,662 | -24.8% |
| Plant, machinery and equipment | 23 | €1,331 | €1,001 | -€331 | -24.8% |
| Furniture and vehicles | 24 | €13,420 | €10,088 | -€3,332 | -24.8% |
| Current assets | 29/58 | €46,959 | €60,136 | +€13,177 | +28.1% |
| Amounts receivable within one year | 40/41 | €3,757 | €2,986 | -€771 | -20.5% |
| Trade receivables | 40 | €1,090 | €2,986 | +€1,896 | +174% |
| Other amounts receivable | 41 | €2,667 | - | -€2,667 | |
| Cash at bank and in hand | 54/58 | €43,128 | €57,150 | +€14,022 | +32.5% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €61,710 | €71,225 | +€9,514 | +15.4% |
| Equity | 10/15 | €36,883 | €54,906 | +€18,023 | +48.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €33,883 | €51,906 | +€18,023 | +53.2% |
| Amounts payable | 17/49 | €24,828 | €16,319 | -€8,509 | -34.3% |
| Amounts payable after more than one year | 17 | €7,926 | €2,114 | -€5,813 | -73.3% |
| Financial debts | 170/4 | €7,926 | €2,114 | -€5,813 | -73.3% |
| Amounts payable within one year | 42/48 | €16,901 | €14,205 | -€2,696 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €5,259 | €5,813 | +€554 | +10.5% |
| Trade debts | 44 | €650 | - | -€650 | |
| Suppliers | 440/4 | €650 | - | -€650 | |
| Taxes, remuneration and social security | 45 | €10,102 | €7,450 | -€2,652 | -26.3% |
| Taxes | 450/3 | €8,602 | €5,200 | -€3,402 | -39.5% |
| Remuneration and social security | 454/9 | €1,500 | €2,250 | +€750 | +50.0% |
| Other amounts payable | 47/48 | €891 | €942 | +€51 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,561 | €3,662 | +€102 | +2.9% |
| Other operating charges | 640/8 | €106 | €1,850 | +€1,744 | +1,651% |
| Gross operating margin | 9900 | €46,597 | €28,977 | -€17,620 | -37.8% |
| Operating profit (loss) | 9901 | €42,931 | €23,465 | -€19,466 | -45.3% |
| Financial income | 75/76B | €263 | €43 | -€220 | -83.6% |
| Recurring financial income | 75 | €263 | €43 | -€220 | -83.6% |
| Financial charges | 65/66B | €710 | €785 | +€75 | +10.6% |
| Recurring financial charges | 65 | €710 | €785 | +€75 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €42,484 | €22,723 | -€19,761 | -46.5% |
| Income taxes | 67/77 | €8,602 | €4,700 | -€3,902 | -45.4% |
| Profit (loss) for the period | 9904 | €33,883 | €18,023 | -€15,859 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,883 | €18,023 | -€15,859 | -46.8% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.