YTDENT: 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.
YTDENT
Largest movements
- Receivables within one year +€49,235
up €49,235 (+492%), from €10,000 to €59,235
of which Other amounts receivable: +€47,735
- Cash +€45,527
up €45,527 (+47.5%), from €95,917 to €141,445
mainly Net result for the year (+€78,702) and Tax, wage and social debts (+€17,136)
- Tangible fixed assets -€7,239
down €7,239 (-15.9%), from €45,561 to €38,322
of which Leasing and similar rights: -€9,498
- Profit (loss) carried forward +€78,702
up €78,702 (+81.5%), from €96,606 to €175,308
- Tax, wage and social debts +€17,136
up €17,136 (+68.5%), from €25,012 to €42,147
of which Taxes: +€20,136
- Debts after one year -€11,863
down €11,863 (-39.0%), from €30,454 to €18,591
- Depreciation +€6,475
up €6,475 (+129%), from €5,037 to €11,512
- Gross operating margin +€6,452
up €6,452 (+5.9%), from €108,875 to €115,326
- Other operating charges +€1,502
up €1,502 (+82.4%), from €1,821 to €3,323
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 | €167,091 | €252,218 | +€85,127 | +50.9% |
| Fixed assets | 21/28 | €45,561 | €38,322 | -€7,239 | -15.9% |
| Tangible fixed assets | 22/27 | €45,561 | €38,322 | -€7,239 | -15.9% |
| Plant, machinery and equipment | 23 | €2,303 | €1,266 | -€1,037 | -45.0% |
| Furniture and vehicles | 24 | €0 | €3,295 | +€3,295 | |
| Leasing and similar rights | 25 | €43,258 | €33,760 | -€9,498 | -22.0% |
| Current assets | 29/58 | €121,531 | €213,896 | +€92,366 | +76.0% |
| Amounts receivable within one year | 40/41 | €10,000 | €59,235 | +€49,235 | +492% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €10,000 | €57,735 | +€47,735 | +477% |
| Cash at bank and in hand | 54/58 | €95,917 | €141,445 | +€45,527 | +47.5% |
| Deferred charges and accrued income | 490/1 | €15,613 | €13,217 | -€2,396 | -15.3% |
| Total equity and liabilities | 10/49 | €167,091 | €252,218 | +€85,127 | +50.9% |
| Equity | 10/15 | €99,606 | €178,308 | +€78,702 | +79.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,606 | €175,308 | +€78,702 | +81.5% |
| Amounts payable | 17/49 | €67,485 | €73,911 | +€6,425 | +9.5% |
| Amounts payable after more than one year | 17 | €30,454 | €18,591 | -€11,863 | -39.0% |
| Financial debts | 170/4 | €30,454 | €18,591 | -€11,863 | -39.0% |
| Amounts payable within one year | 42/48 | €37,031 | €55,319 | +€18,288 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €11,455 | €11,863 | +€408 | +3.6% |
| Trade debts | 44 | €353 | €1,309 | +€956 | +271% |
| Suppliers | 440/4 | €353 | €1,309 | +€956 | +271% |
| Taxes, remuneration and social security | 45 | €25,012 | €42,147 | +€17,136 | +68.5% |
| Taxes | 450/3 | €20,512 | €40,647 | +€20,136 | +98.2% |
| Remuneration and social security | 454/9 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Other amounts payable | 47/48 | €212 | €0 | -€212 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Non-recurring operating income | 76A | €4,785 | - | -€4,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,037 | €11,512 | +€6,475 | +129% |
| Other operating charges | 640/8 | €1,821 | €3,323 | +€1,502 | +82.4% |
| Gross operating margin | 9900 | €108,875 | €115,326 | +€6,452 | +5.9% |
| Operating profit (loss) | 9901 | €102,017 | €100,491 | -€1,525 | -1.5% |
| Financial charges | 65/66B | €1,586 | €1,654 | +€68 | +4.3% |
| Recurring financial charges | 65 | €1,586 | €1,654 | +€68 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €100,431 | €98,838 | -€1,593 | -1.6% |
| Income taxes | 67/77 | €20,512 | €20,136 | -€376 | -1.8% |
| Profit (loss) for the period | 9904 | €79,919 | €78,702 | -€1,217 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,919 | €78,702 | -€1,217 | -1.5% |
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 19 October 2026 via checked.be.