YQ PURCHASING: 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.
YQ PURCHASING
Largest movements
- Cash -€133,483
down €133,483 (-85.9%), from €155,395 to €21,912
mainly Current investments (-€98,781) and Trade debts (-€44,700)
- Current investments +€98,781
up €98,781 (+207.9%), from €47,510 to €146,291
- Receivables within one year -€34,954
down €34,954 (-80.8%), from €43,280 to €8,327
of which Trade receivables: -€32,707
- Tangible fixed assets -€30,421
down €30,421 (-8.0%), from €381,012 to €350,591
of which Land and buildings: -€16,931
- Trade debts -€44,700
down €44,700 (-99.7%), from €44,856 to €156
- Reserves -€32,226
down €32,226 (-5.9%), from €549,738 to €517,512
of which Distributable reserves: -€32,226
- Current portion of long-term debt -€13,432
down €13,432 (-51.5%), from €26,103 to €12,671
- Debts after one year -€12,536
down €12,536 (-33.6%), from €37,302 to €24,766
- Gross operating margin +€21,484
up €21,484 (+39.8%), from -€54,025 to -€32,541
- Financial income +€12,391
up €12,391 (+107.7%), from €11,509 to €23,900
of which Non-recurring financial income: +€13,006
- Depreciation -€7,508
down €7,508 (-29.3%), from €25,604 to €18,096
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 | €677,454 | €577,388 | -€100,066 | -14.8% |
| Fixed assets | 21/28 | €381,012 | €350,591 | -€30,421 | -8.0% |
| Tangible fixed assets | 22/27 | €381,012 | €350,591 | -€30,421 | -8.0% |
| Land and buildings | 22 | €355,123 | €338,193 | -€16,931 | -4.8% |
| Plant, machinery and equipment | 23 | €1,551 | €1,191 | -€360 | -23.2% |
| Furniture and vehicles | 24 | €13,594 | €464 | -€13,130 | -96.6% |
| Other tangible fixed assets | 26 | €10,744 | €10,744 | = | 0.0% |
| Current assets | 29/58 | €296,442 | €226,797 | -€69,646 | -23.5% |
| Stocks and contracts in progress | 3 | €49,631 | €49,631 | = | 0.0% |
| Stocks | 30/36 | €49,631 | €49,631 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,280 | €8,327 | -€34,954 | -80.8% |
| Trade receivables | 40 | €40,767 | €8,060 | -€32,707 | -80.2% |
| Other amounts receivable | 41 | €2,513 | €266 | -€2,247 | -89.4% |
| Current investments | 50/53 | €47,510 | €146,291 | +€98,781 | +207.9% |
| Cash at bank and in hand | 54/58 | €155,395 | €21,912 | -€133,483 | -85.9% |
| Deferred charges and accrued income | 490/1 | €626 | €636 | +€10 | +1.6% |
| Total equity and liabilities | 10/49 | €677,454 | €577,388 | -€100,066 | -14.8% |
| Equity | 10/15 | €562,138 | €529,912 | -€32,226 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €549,738 | €517,512 | -€32,226 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €547,878 | €515,652 | -€32,226 | -5.9% |
| Amounts payable | 17/49 | €115,316 | €47,476 | -€67,840 | -58.8% |
| Amounts payable after more than one year | 17 | €37,302 | €24,766 | -€12,536 | -33.6% |
| Financial debts | 170/4 | €37,302 | €24,766 | -€12,536 | -33.6% |
| Amounts payable within one year | 42/48 | €78,014 | €22,710 | -€55,305 | -70.9% |
| Current portion of amounts payable after more than one year | 42 | €26,103 | €12,671 | -€13,432 | -51.5% |
| Trade debts | 44 | €44,856 | €156 | -€44,700 | -99.7% |
| Suppliers | 440/4 | €44,856 | €156 | -€44,700 | -99.7% |
| Taxes, remuneration and social security | 45 | €1,245 | €1,391 | +€146 | +11.7% |
| Taxes | 450/3 | €1,245 | €1,391 | +€146 | +11.7% |
| Other amounts payable | 47/48 | €5,811 | €8,492 | +€2,681 | +46.1% |
| Non-recurring operating income | 76A | - | €2,175 | +€2,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,604 | €18,096 | -€7,508 | -29.3% |
| Other operating charges | 640/8 | €2,485 | €2,892 | +€408 | +16.4% |
| Gross operating margin | 9900 | -€54,025 | -€32,541 | +€21,484 | +39.8% |
| Operating profit (loss) | 9901 | -€82,113 | -€53,529 | +€28,584 | +34.8% |
| Financial income | 75/76B | €11,509 | €23,900 | +€12,391 | +107.7% |
| Recurring financial income | 75 | €734 | €119 | -€616 | -83.8% |
| Non-recurring financial income | 76B | €10,775 | €23,781 | +€13,006 | +120.7% |
| Financial charges | 65/66B | €2,128 | €2,421 | +€293 | +13.8% |
| Recurring financial charges | 65 | €2,128 | €2,421 | +€293 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€72,733 | -€32,051 | +€40,682 | +55.9% |
| Income taxes | 67/77 | €344 | €175 | -€168 | -49.0% |
| Profit (loss) for the period | 9904 | -€73,076 | -€32,226 | +€40,850 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,076 | -€32,226 | +€40,850 | +55.9% |
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 12 October 2026 via checked.be.