YSAKO: what changed
Two fiscal 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.
YSAKO
Largest movements
- Cash +€16,159
up €16,159 (+17.9%), from €90,343 to €106,502
mainly Net result for the year (+€20,752) and Trade debts (+€6,471)
- Tangible fixed assets +€3,079
new in 2025: €3,079
- Deferred charges and accrued income +€2,504
new in 2025: €2,504
- Profit (loss) carried forward +€20,752
up €20,752 (+31.3%), from €66,371 to €87,123
- Tax, wage and social debts -€8,826
down €8,826 (-62.2%), from €14,196 to €5,370
of which Taxes: -€8,826
- Trade debts +€6,471
new in 2025: €6,471
- Other debts +€2,962
up €2,962 (+54.6%), from €5,424 to €8,386
- Gross operating margin -€4,722
down €4,722 (-14.7%), from €32,085 to €27,364
- Taxes -€2,841
down €2,841 (-39.3%), from €7,225 to €4,384
- Depreciation +€1,339
up €1,339 (+304.2%), from €440 to €1,779
- Other operating charges +€400
new in 2025: €400
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 | €90,991 | €112,351 | +€21,360 | +23.5% |
| Fixed assets | 21/28 | - | €3,345 | +€3,345 | |
| Tangible fixed assets | 22/27 | - | €3,079 | +€3,079 | |
| Furniture and vehicles | 24 | - | €3,079 | +€3,079 | |
| Financial fixed assets | 28 | - | €266 | +€266 | |
| Current assets | 29/58 | €90,991 | €109,006 | +€18,014 | +19.8% |
| Amounts receivable within one year | 40/41 | €648 | - | -€648 | |
| Other amounts receivable | 41 | €648 | - | -€648 | |
| Cash at bank and in hand | 54/58 | €90,343 | €106,502 | +€16,159 | +17.9% |
| Deferred charges and accrued income | 490/1 | - | €2,504 | +€2,504 | |
| Total equity and liabilities | 10/49 | €90,991 | €112,351 | +€21,360 | +23.5% |
| Equity | 10/15 | €71,371 | €92,123 | +€20,752 | +29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,371 | €87,123 | +€20,752 | +31.3% |
| Amounts payable | 17/49 | €19,620 | €20,228 | +€608 | +3.1% |
| Amounts payable within one year | 42/48 | €19,620 | €20,228 | +€608 | +3.1% |
| Trade debts | 44 | - | €6,471 | +€6,471 | |
| Suppliers | 440/4 | - | €6,471 | +€6,471 | |
| Taxes, remuneration and social security | 45 | €14,196 | €5,370 | -€8,826 | -62.2% |
| Taxes | 450/3 | €13,866 | €5,040 | -€8,826 | -63.7% |
| Remuneration and social security | 454/9 | €330 | €330 | = | 0.0% |
| Other amounts payable | 47/48 | €5,424 | €8,386 | +€2,962 | +54.6% |
| Remuneration, social security and pensions | 62 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €1,779 | +€1,339 | +304.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €32,085 | €27,364 | -€4,722 | -14.7% |
| Operating profit (loss) | 9901 | €31,613 | €25,185 | -€6,428 | -20.3% |
| Financial charges | 65/66B | €138 | €49 | -€89 | -64.4% |
| Recurring financial charges | 65 | €138 | €49 | -€89 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €31,476 | €25,136 | -€6,340 | -20.1% |
| Income taxes | 67/77 | €7,225 | €4,384 | -€2,841 | -39.3% |
| Profit (loss) for the period | 9904 | €24,251 | €20,752 | -€3,499 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,251 | €20,752 | -€3,499 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.