YST-Expertise: 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.
YST-Expertise
Largest movements
- Receivables within one year +€7,578
new in 2025: €7,578
- Cash +€4,951
up €4,951 (+16.2%), from €30,470 to €35,421
mainly Net result for the year (+€18,665) and Tax, wage and social debts (+€1,126)
- Stocks and contracts +€4,412
up €4,412 (+12.8%), from €34,437 to €38,849
- Profit (loss) carried forward +€18,665
up €18,665 (+33.3%), from €56,109 to €74,775
- Trade debts -€3,018
down €3,018 (-72.6%), from €4,157 to €1,139
- Tax, wage and social debts +€1,126
up €1,126 (+49.0%), from €2,296 to €3,422
of which Taxes: +€1,126
- Gross operating margin +€20,903
up €20,903, from -€848 to €20,055
- Financial charges +€389
up €389 (+62.2%), from €625 to €1,013
- Depreciation +€330
up €330 (+711%), from €46 to €377
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 | €65,991 | €82,744 | +€16,753 | +25.4% |
| Fixed assets | 21/28 | €1,084 | €707 | -€377 | -34.8% |
| Tangible fixed assets | 22/27 | €1,084 | €707 | -€377 | -34.8% |
| Furniture and vehicles | 24 | €1,084 | €707 | -€377 | -34.8% |
| Current assets | 29/58 | €64,907 | €82,037 | +€17,130 | +26.4% |
| Stocks and contracts in progress | 3 | €34,437 | €38,849 | +€4,412 | +12.8% |
| Stocks | 30/36 | €34,437 | €38,849 | +€4,412 | +12.8% |
| Amounts receivable within one year | 40/41 | - | €7,578 | +€7,578 | |
| Trade receivables | 40 | - | €7,578 | +€7,578 | |
| Cash at bank and in hand | 54/58 | €30,470 | €35,421 | +€4,951 | +16.2% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €65,991 | €82,744 | +€16,753 | +25.4% |
| Equity | 10/15 | €58,609 | €77,275 | +€18,665 | +31.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,109 | €74,775 | +€18,665 | +33.3% |
| Amounts payable | 17/49 | €7,381 | €5,469 | -€1,912 | -25.9% |
| Amounts payable within one year | 42/48 | €7,381 | €5,469 | -€1,912 | -25.9% |
| Trade debts | 44 | €4,157 | €1,139 | -€3,018 | -72.6% |
| Suppliers | 440/4 | €4,157 | €1,139 | -€3,018 | -72.6% |
| Taxes, remuneration and social security | 45 | €2,296 | €3,422 | +€1,126 | +49.0% |
| Taxes | 450/3 | €296 | €1,422 | +€1,126 | +381% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €928 | €908 | -€20 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €377 | +€330 | +711% |
| Gross operating margin | 9900 | -€848 | €20,055 | +€20,903 | |
| Operating profit (loss) | 9901 | -€894 | €19,679 | +€20,573 | |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €625 | €1,013 | +€389 | +62.2% |
| Recurring financial charges | 65 | €625 | €1,013 | +€389 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,470 | €18,665 | +€20,135 | |
| Profit (loss) for the period | 9904 | -€1,470 | €18,665 | +€20,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,470 | €18,665 | +€20,135 |
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 22 October 2026 via checked.be.