YSpro: 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.
YSpro
Largest movements
- Tangible fixed assets -€3,790
down €3,790 (-9.7%), from €39,017 to €35,227
of which Furniture and vehicles: -€2,670
- Receivables within one year +€543
up €543 (+6.7%), from €8,043 to €8,585
- Profit (loss) carried forward -€8,232
down €8,232 (-83.5%), from -€9,864 to -€18,096
- Other debts +€7,544
up €7,544 (+44.0%), from €17,161 to €24,705
- Current portion of long-term debt -€3,708
no longer reported in 2025 (was €3,708)
- Trade debts +€968
up €968 (+221.6%), from €437 to €1,405
- Gross operating margin +€1,859
up €1,859 (+39.9%), from -€4,656 to -€2,797
- Financial charges +€844
up €844 (+142.3%), from €593 to €1,436
- Other operating charges -€564
down €564 (-72.9%), from €775 to €210
- Depreciation -€82
down €82 (-2.1%), from €3,872 to €3,790
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 | €47,632 | €44,204 | -€3,428 | -7.2% |
| Fixed assets | 21/28 | €39,017 | €35,227 | -€3,790 | -9.7% |
| Tangible fixed assets | 22/27 | €39,017 | €35,227 | -€3,790 | -9.7% |
| Land and buildings | 22 | €30,678 | €29,559 | -€1,119 | -3.6% |
| Furniture and vehicles | 24 | €8,338 | €5,668 | -€2,670 | -32.0% |
| Current assets | 29/58 | €8,616 | €8,978 | +€362 | +4.2% |
| Amounts receivable within one year | 40/41 | €8,043 | €8,585 | +€543 | +6.7% |
| Other amounts receivable | 41 | €8,043 | €8,585 | +€543 | +6.7% |
| Cash at bank and in hand | 54/58 | €573 | €392 | -€181 | -31.6% |
| Total equity and liabilities | 10/49 | €47,632 | €44,204 | -€3,428 | -7.2% |
| Equity | 10/15 | €21,025 | €12,793 | -€8,232 | -39.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,889 | €29,889 | = | 0.0% |
| Distributable reserves | 133 | €29,889 | €29,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,864 | -€18,096 | -€8,232 | -83.5% |
| Amounts payable | 17/49 | €26,607 | €31,411 | +€4,804 | +18.1% |
| Amounts payable within one year | 42/48 | €26,607 | €31,411 | +€4,804 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €3,708 | - | -€3,708 | |
| Trade debts | 44 | €437 | €1,405 | +€968 | +221.6% |
| Suppliers | 440/4 | €437 | €1,405 | +€968 | +221.6% |
| Advances received on contracts in progress | 46 | €4,050 | €4,050 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,252 | €1,252 | = | 0.0% |
| Taxes | 450/3 | €1,252 | €1,252 | = | 0.0% |
| Other amounts payable | 47/48 | €17,161 | €24,705 | +€7,544 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,872 | €3,790 | -€82 | -2.1% |
| Other operating charges | 640/8 | €775 | €210 | -€564 | -72.9% |
| Gross operating margin | 9900 | -€4,656 | -€2,797 | +€1,859 | +39.9% |
| Operating profit (loss) | 9901 | -€9,303 | -€6,797 | +€2,505 | +26.9% |
| Financial income | 75/76B | €31 | €1 | -€30 | -95.5% |
| Recurring financial income | 75 | €31 | €1 | -€30 | -95.5% |
| Financial charges | 65/66B | €593 | €1,436 | +€844 | +142.3% |
| Recurring financial charges | 65 | €593 | €1,436 | +€844 | +142.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,864 | -€8,232 | +€1,632 | +16.5% |
| Profit (loss) for the period | 9904 | -€9,864 | -€8,232 | +€1,632 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,864 | -€8,232 | +€1,632 | +16.5% |
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 8 October 2026 via checked.be.