YTC MACHINES: 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.
YTC MACHINES
Largest movements
- Tangible fixed assets +€91,697
up €91,697 (+25.0%), from €367,114 to €458,810
of which Furniture and vehicles: +€69,059
- Receivables within one year +€60,298
up €60,298 (+146%), from €41,230 to €101,528
of which Trade receivables: +€69,774
- Stocks and contracts -€30,509
down €30,509 (-71.4%), from €42,759 to €12,250
- Cash -€29,079
down €29,079 (-36.1%), from €80,508 to €51,428
mainly Investment in fixed assets (net) (-€167,906) and Receivables within one year (-€60,298)
- Reserves +€57,875
up €57,875 (+22.1%), from €262,346 to €320,220
- Tax, wage and social debts +€15,771
up €15,771 (+6,383%), from €247 to €16,018
- Debts after one year +€12,597
up €12,597 (+47.1%), from €26,733 to €39,329
- Other debts +€7,592
up €7,592 (+3.9%), from €194,390 to €201,981
- Current portion of long-term debt +€6,535
up €6,535 (+35.5%), from €18,428 to €24,963
- Gross operating margin +€43,285
up €43,285 (+36.0%), from €120,381 to €163,666
- Depreciation +€9,390
up €9,390 (+14.1%), from €66,819 to €76,209
- Taxes +€7,416
up €7,416 (+48.6%), from €15,248 to €22,665
- Other operating charges -€6,008
down €6,008 (-62.9%), from €9,555 to €3,547
- Staff costs -€5,731
no longer reported in 2025 (was €5,731)
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 | €533,727 | €628,587 | +€94,859 | +17.8% |
| Fixed assets | 21/28 | €367,114 | €458,810 | +€91,697 | +25.0% |
| Tangible fixed assets | 22/27 | €367,114 | €458,810 | +€91,697 | +25.0% |
| Land and buildings | 22 | €197,935 | €183,577 | -€14,358 | -7.3% |
| Plant, machinery and equipment | 23 | €162,991 | €199,986 | +€36,996 | +22.7% |
| Furniture and vehicles | 24 | €6,188 | €75,247 | +€69,059 | +1,116% |
| Current assets | 29/58 | €166,613 | €169,776 | +€3,163 | +1.9% |
| Stocks and contracts in progress | 3 | €42,759 | €12,250 | -€30,509 | -71.4% |
| Stocks | 30/36 | €42,759 | €12,250 | -€30,509 | -71.4% |
| Amounts receivable within one year | 40/41 | €41,230 | €101,528 | +€60,298 | +146% |
| Trade receivables | 40 | €27,515 | €97,290 | +€69,774 | +254% |
| Other amounts receivable | 41 | €13,715 | €4,238 | -€9,476 | -69.1% |
| Cash at bank and in hand | 54/58 | €80,508 | €51,428 | -€29,079 | -36.1% |
| Deferred charges and accrued income | 490/1 | €2,116 | €4,570 | +€2,453 | +116% |
| Total equity and liabilities | 10/49 | €533,727 | €628,587 | +€94,859 | +17.8% |
| Equity | 10/15 | €282,806 | €340,680 | +€57,875 | +20.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €262,346 | €320,220 | +€57,875 | +22.1% |
| Distributable reserves | 133 | €262,346 | €320,220 | +€57,875 | +22.1% |
| Amounts payable | 17/49 | €250,921 | €287,906 | +€36,985 | +14.7% |
| Amounts payable after more than one year | 17 | €26,733 | €39,329 | +€12,597 | +47.1% |
| Financial debts | 170/4 | €26,733 | €39,329 | +€12,597 | +47.1% |
| Amounts payable within one year | 42/48 | €224,134 | €247,305 | +€23,171 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €18,428 | €24,963 | +€6,535 | +35.5% |
| Financial debts | 43 | €3,712 | - | -€3,712 | |
| Credit institutions | 430/8 | €3,712 | - | -€3,712 | |
| Trade debts | 44 | €7,357 | €4,343 | -€3,014 | -41.0% |
| Suppliers | 440/4 | €7,357 | €4,343 | -€3,014 | -41.0% |
| Taxes, remuneration and social security | 45 | €247 | €16,018 | +€15,771 | +6,383% |
| Taxes | 450/3 | €247 | €16,018 | +€15,771 | +6,383% |
| Other amounts payable | 47/48 | €194,390 | €201,981 | +€7,592 | +3.9% |
| Accrued charges and deferred income | 492/3 | €55 | €1,272 | +€1,217 | +2,230% |
| Remuneration, social security and pensions | 62 | €5,731 | - | -€5,731 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,819 | €76,209 | +€9,390 | +14.1% |
| Other operating charges | 640/8 | €9,555 | €3,547 | -€6,008 | -62.9% |
| Non-recurring operating charges | 66A | €3,401 | €1,375 | -€2,026 | -59.6% |
| Gross operating margin | 9900 | €120,381 | €163,666 | +€43,285 | +36.0% |
| Operating profit (loss) | 9901 | €34,875 | €82,534 | +€47,659 | +137% |
| Financial income | 75/76B | €125 | €321 | +€195 | +156% |
| Recurring financial income | 75 | €125 | €321 | +€195 | +156% |
| Financial charges | 65/66B | €2,614 | €2,315 | -€299 | -11.4% |
| Recurring financial charges | 65 | €2,614 | €2,315 | -€299 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €32,386 | €80,539 | +€48,153 | +149% |
| Income taxes | 67/77 | €15,248 | €22,665 | +€7,416 | +48.6% |
| Profit (loss) for the period | 9904 | €17,138 | €57,875 | +€40,736 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €17,138 | €57,875 | +€40,736 | +238% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.