YS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Deferred charges and accrued income +€23,306
up €23,306 (+303%), from €7,701 to €31,007
- Tangible fixed assets -€9,149
down €9,149 (-48.8%), from €18,748 to €9,599
- Cash +€3,201
up €3,201 (+446%), from €717 to €3,918
mainly Net result for the year (+€25,805) and Depreciation (+€9,149)
- Receivables within one year +€2,284
up €2,284 (+19.4%), from €11,752 to €14,036
of which Trade receivables: +€2,219
- Profit (loss) carried forward +€25,005
up €25,005, from -€24,431 to €574
- Debts after one year -€8,219
down €8,219 (-59.7%), from €13,766 to €5,547
- Other debts +€6,234
up €6,234 (+23.2%), from €26,848 to €33,082
- Trade debts -€4,407
down €4,407 (-72.9%), from €6,045 to €1,638
- Tax, wage and social debts +€1,854
up €1,854 (+82.4%), from €2,250 to €4,103
- Gross operating margin +€28,389
up €28,389 (+230%), from €12,358 to €40,748
- Taxes +€2,910
up €2,910, from -€365 to €2,546
- Other operating charges +€2,384
up €2,384 (+429%), from €556 to €2,940
- Depreciation -€731
down €731 (-7.4%), from €9,880 to €9,149
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 | €39,618 | €59,259 | +€19,641 | +49.6% |
| Fixed assets | 21/28 | €19,448 | €10,299 | -€9,149 | -47.0% |
| Tangible fixed assets | 22/27 | €18,748 | €9,599 | -€9,149 | -48.8% |
| Furniture and vehicles | 24 | €18,748 | €9,599 | -€9,149 | -48.8% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €20,170 | €48,960 | +€28,790 | +143% |
| Amounts receivable within one year | 40/41 | €11,752 | €14,036 | +€2,284 | +19.4% |
| Trade receivables | 40 | €11,687 | €13,907 | +€2,219 | +19.0% |
| Other amounts receivable | 41 | €65 | €129 | +€64 | +98.9% |
| Cash at bank and in hand | 54/58 | €717 | €3,918 | +€3,201 | +446% |
| Deferred charges and accrued income | 490/1 | €7,701 | €31,007 | +€23,306 | +303% |
| Total equity and liabilities | 10/49 | €39,618 | €59,259 | +€19,641 | +49.6% |
| Equity | 10/15 | -€18,336 | €6,669 | +€25,005 | |
| Contributions | 10/11 | €6,095 | €6,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,431 | €574 | +€25,005 | |
| Amounts payable | 17/49 | €57,953 | €52,589 | -€5,364 | -9.3% |
| Amounts payable after more than one year | 17 | €13,766 | €5,547 | -€8,219 | -59.7% |
| Financial debts | 170/4 | €13,766 | €5,547 | -€8,219 | -59.7% |
| Amounts payable within one year | 42/48 | €44,188 | €47,043 | +€2,855 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €9,044 | €8,219 | -€826 | -9.1% |
| Trade debts | 44 | €6,045 | €1,638 | -€4,407 | -72.9% |
| Suppliers | 440/4 | €6,045 | €1,638 | -€4,407 | -72.9% |
| Taxes, remuneration and social security | 45 | €2,250 | €4,103 | +€1,854 | +82.4% |
| Taxes | 450/3 | €2,250 | €4,103 | +€1,854 | +82.4% |
| Other amounts payable | 47/48 | €26,848 | €33,082 | +€6,234 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,880 | €9,149 | -€731 | -7.4% |
| Other operating charges | 640/8 | €556 | €2,940 | +€2,384 | +429% |
| Non-recurring operating charges | 66A | €1,346 | €0 | -€1,346 | -100% |
| Gross operating margin | 9900 | €12,358 | €40,748 | +€28,389 | +230% |
| Operating profit (loss) | 9901 | €577 | €28,659 | +€28,082 | +4,865% |
| Financial income | 75/76B | €0 | €2 | +€1 | +463% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +463% |
| Financial charges | 65/66B | €513 | €310 | -€203 | -39.6% |
| Recurring financial charges | 65 | €513 | €310 | -€203 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €64 | €28,351 | +€28,287 | +44,136% |
| Income taxes | 67/77 | -€365 | €2,546 | +€2,910 | |
| Profit (loss) for the period | 9904 | €429 | €25,805 | +€25,376 | +5,917% |
| Profit (loss) for the period to be appropriated | 9905 | €429 | €25,805 | +€25,376 | +5,917% |
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 21 October 2026 via checked.be.