YSCROVA: 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.
YSCROVA
Largest movements
- Cash -€107,310
down €107,310 (-89.1%), from €120,501 to €13,191
mainly Current portion of long-term debt (-€216,000) and Investment in fixed assets (net) (-€36,000)
- Receivables within one year -€49,025
down €49,025 (-19.6%), from €250,458 to €201,433
- Financial fixed assets +€36,000
new in 2025: €36,000
- Current portion of long-term debt -€216,000
down €216,000 (-100.0%), from €216,000 to €0
- Other debts +€80,183
up €80,183 (+77.0%), from €104,156 to €184,339
- Tax, wage and social debts +€16,046
up €16,046 (+462.9%), from €3,467 to €19,513
- Trade debts +€9,908
up €9,908 (+31.2%), from €31,722 to €41,630
- Accrued charges and deferred income -€6,086
down €6,086 (-100.0%), from €6,086 to €0
- Gross operating margin -€17,580
down €17,580 (-93.7%), from €18,763 to €1,183
- Financial charges -€13,340
down €13,340 (-76.1%), from €17,527 to €4,187
- Other operating charges +€1,257
up €1,257 (+997.3%), from €126 to €1,383
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 | €432,253 | €311,918 | -€120,335 | -27.8% |
| Fixed assets | 21/28 | €61,294 | €97,294 | +€36,000 | +58.7% |
| Tangible fixed assets | 22/27 | €61,294 | €61,294 | = | 0.0% |
| Other tangible fixed assets | 26 | €61,294 | €61,294 | = | 0.0% |
| Financial fixed assets | 28 | - | €36,000 | +€36,000 | |
| Current assets | 29/58 | €370,959 | €214,624 | -€156,335 | -42.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €250,458 | €201,433 | -€49,025 | -19.6% |
| Trade receivables | 40 | €250,458 | €201,433 | -€49,025 | -19.6% |
| Cash at bank and in hand | 54/58 | €120,501 | €13,191 | -€107,310 | -89.1% |
| Total equity and liabilities | 10/49 | €432,253 | €311,918 | -€120,335 | -27.8% |
| Equity | 10/15 | €70,823 | €66,436 | -€4,387 | -6.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,177 | -€8,564 | -€4,387 | -105.0% |
| Amounts payable | 17/49 | €361,431 | €245,483 | -€115,948 | -32.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €355,345 | €245,483 | -€109,862 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €216,000 | €0 | -€216,000 | -100.0% |
| Trade debts | 44 | €31,722 | €41,630 | +€9,908 | +31.2% |
| Suppliers | 440/4 | €31,722 | €41,630 | +€9,908 | +31.2% |
| Taxes, remuneration and social security | 45 | €3,467 | €19,513 | +€16,046 | +462.9% |
| Taxes | 450/3 | €3,467 | €19,513 | +€16,046 | +462.9% |
| Other amounts payable | 47/48 | €104,156 | €184,339 | +€80,183 | +77.0% |
| Accrued charges and deferred income | 492/3 | €6,086 | €0 | -€6,086 | -100.0% |
| Other operating charges | 640/8 | €126 | €1,383 | +€1,257 | +997.3% |
| Gross operating margin | 9900 | €18,763 | €1,183 | -€17,580 | -93.7% |
| Operating profit (loss) | 9901 | €18,637 | -€200 | -€18,837 | |
| Financial charges | 65/66B | €17,527 | €4,187 | -€13,340 | -76.1% |
| Recurring financial charges | 65 | €17,527 | €4,187 | -€13,340 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €1,110 | -€4,387 | -€5,497 | |
| Profit (loss) for the period | 9904 | €1,110 | -€4,387 | -€5,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,110 | -€4,387 | -€5,497 |
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.