YSAFIN: 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.
YSAFIN
Largest movements
- Cash +€89,544
up €89,544 (+241%), from €37,170 to €126,714
mainly Net result for the year (+€76,851) and Tax, wage and social debts (+€12,141)
- Receivables within one year -€1,622
down €1,622 (-9.8%), from €16,505 to €14,883
- Profit (loss) carried forward +€76,851
up €76,851 (+249%), from €30,849 to €107,700
- Tax, wage and social debts +€12,141
up €12,141 (+69.5%), from €17,466 to €29,607
of which Taxes: +€11,791
- Trade debts -€2,131
down €2,131 (-90.3%), from €2,360 to €229
- Gross operating margin +€58,031
up €58,031 (+146%), from €39,676 to €97,708
- Taxes +€12,102
up €12,102 (+148%), from €8,199 to €20,300
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 | €53,675 | €141,597 | +€87,922 | +164% |
| Current assets | 29/58 | €53,675 | €141,597 | +€87,922 | +164% |
| Amounts receivable within one year | 40/41 | €16,505 | €14,883 | -€1,622 | -9.8% |
| Trade receivables | 40 | €16,505 | €14,883 | -€1,622 | -9.8% |
| Cash at bank and in hand | 54/58 | €37,170 | €126,714 | +€89,544 | +241% |
| Total equity and liabilities | 10/49 | €53,675 | €141,597 | +€87,922 | +164% |
| Equity | 10/15 | €33,849 | €110,700 | +€76,851 | +227% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,849 | €107,700 | +€76,851 | +249% |
| Amounts payable | 17/49 | €19,826 | €30,897 | +€11,071 | +55.8% |
| Amounts payable within one year | 42/48 | €19,826 | €29,993 | +€10,167 | +51.3% |
| Trade debts | 44 | €2,360 | €229 | -€2,131 | -90.3% |
| Suppliers | 440/4 | €2,360 | €229 | -€2,131 | -90.3% |
| Taxes, remuneration and social security | 45 | €17,466 | €29,607 | +€12,141 | +69.5% |
| Taxes | 450/3 | €17,466 | €29,257 | +€11,791 | +67.5% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | - | €158 | +€158 | |
| Accrued charges and deferred income | 492/3 | - | €904 | +€904 | |
| Other operating charges | 640/8 | €618 | €660 | +€42 | +6.8% |
| Gross operating margin | 9900 | €39,676 | €97,708 | +€58,031 | +146% |
| Operating profit (loss) | 9901 | €39,058 | €97,048 | +€57,990 | +148% |
| Financial income | 75/76B | €3 | €343 | +€341 | +12,297% |
| Recurring financial income | 75 | €3 | €343 | +€341 | +12,297% |
| Financial charges | 65/66B | €13 | €240 | +€227 | +1,682% |
| Recurring financial charges | 65 | €13 | €240 | +€227 | +1,682% |
| Profit (loss) for the period before taxes | 9903 | €39,048 | €97,151 | +€58,104 | +149% |
| Income taxes | 67/77 | €8,199 | €20,300 | +€12,102 | +148% |
| Profit (loss) for the period | 9904 | €30,849 | €76,851 | +€46,002 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €30,849 | €76,851 | +€46,002 | +149% |
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 13 October 2026 via checked.be.