YS ENGINEERING: 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.
YS ENGINEERING
Largest movements
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Cash +€17,574
up €17,574 (+383.3%), from €4,585 to €22,159
mainly Current investments (+€20,000) and Depreciation (+€14,859)
- Tangible fixed assets -€10,315
down €10,315 (-5.1%), from €201,259 to €190,944
of which Furniture and vehicles: -€8,860
- Receivables within one year -€8,500
down €8,500 (-19.5%), from €43,543 to €35,043
of which Trade receivables: -€4,925
- Debts after one year -€24,229
down €24,229 (-21.0%), from €115,624 to €91,395
- Other debts +€5,117
up €5,117 (+22.6%), from €22,691 to €27,809
- Trade debts -€3,886
no longer reported in 2025 (was €3,886)
- Financial charges +€2,777
up €2,777 (+104.6%), from €2,654 to €5,431
- Gross operating margin -€1,794
down €1,794 (-7.5%), from €24,043 to €22,250
- Other operating charges -€374
down €374 (-17.4%), from €2,153 to €1,779
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 | €287,987 | €267,947 | -€20,040 | -7.0% |
| Fixed assets | 21/28 | €219,859 | €209,544 | -€10,315 | -4.7% |
| Tangible fixed assets | 22/27 | €201,259 | €190,944 | -€10,315 | -5.1% |
| Land and buildings | 22 | €181,250 | €176,000 | -€5,250 | -2.9% |
| Plant, machinery and equipment | 23 | €1,023 | €1,710 | +€687 | +67.1% |
| Furniture and vehicles | 24 | €18,986 | €10,126 | -€8,860 | -46.7% |
| Other tangible fixed assets | 26 | - | €3,109 | +€3,109 | |
| Financial fixed assets | 28 | €18,600 | €18,600 | = | 0.0% |
| Current assets | 29/58 | €68,128 | €58,402 | -€9,725 | -14.3% |
| Stocks and contracts in progress | 3 | - | €1,200 | +€1,200 | |
| Contracts in progress | 37 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €43,543 | €35,043 | -€8,500 | -19.5% |
| Trade receivables | 40 | €22,092 | €17,167 | -€4,925 | -22.3% |
| Other amounts receivable | 41 | €21,451 | €17,876 | -€3,574 | -16.7% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €4,585 | €22,159 | +€17,574 | +383.3% |
| Total equity and liabilities | 10/49 | €287,987 | €267,947 | -€20,040 | -7.0% |
| Equity | 10/15 | €120,084 | €120,694 | +€609 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,484 | €102,094 | +€609 | +0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,624 | €100,234 | +€609 | +0.6% |
| Amounts payable | 17/49 | €167,902 | €147,253 | -€20,649 | -12.3% |
| Amounts payable after more than one year | 17 | €115,624 | €91,395 | -€24,229 | -21.0% |
| Financial debts | 170/4 | €115,624 | €91,395 | -€24,229 | -21.0% |
| Amounts payable within one year | 42/48 | €52,279 | €55,858 | +€3,579 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €23,851 | €24,229 | +€378 | +1.6% |
| Trade debts | 44 | €3,886 | - | -€3,886 | |
| Suppliers | 440/4 | €3,886 | - | -€3,886 | |
| Advances received on contracts in progress | 46 | - | €1,452 | +€1,452 | |
| Taxes, remuneration and social security | 45 | €1,850 | €2,369 | +€519 | +28.0% |
| Taxes | 450/3 | €1,850 | €2,369 | +€519 | +28.0% |
| Other amounts payable | 47/48 | €22,691 | €27,809 | +€5,117 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,806 | €14,859 | +€53 | +0.4% |
| Other operating charges | 640/8 | €2,153 | €1,779 | -€374 | -17.4% |
| Gross operating margin | 9900 | €24,043 | €22,250 | -€1,794 | -7.5% |
| Operating profit (loss) | 9901 | €7,085 | €5,612 | -€1,473 | -20.8% |
| Financial income | 75/76B | €234 | €428 | +€195 | +83.3% |
| Recurring financial income | 75 | €234 | €428 | +€195 | +83.3% |
| Financial charges | 65/66B | €2,654 | €5,431 | +€2,777 | +104.6% |
| Recurring financial charges | 65 | €2,654 | €5,431 | +€2,777 | +104.6% |
| Profit (loss) for the period before taxes | 9903 | €4,664 | €609 | -€4,055 | -86.9% |
| Income taxes | 67/77 | €195 | - | -€195 | |
| Profit (loss) for the period | 9904 | €4,469 | €609 | -€3,860 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,469 | €609 | -€3,860 | -86.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.