YTENA: 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.
YTENA
Largest movements
- Cash +€65,844
up €65,844 (+66.0%), from €99,824 to €165,668
mainly Net result for the year (+€40,629) and Receivables within one year (+€35,672)
- Receivables within one year -€35,672
down €35,672 (-81.7%), from €43,680 to €8,008
of which Trade receivables: -€32,800
- Tangible fixed assets -€2,389
down €2,389 (-21.7%), from €11,013 to €8,624
- Profit (loss) carried forward +€40,629
new in 2025: €40,629
- Accrued charges and deferred income -€17,794
no longer reported in 2025 (was €17,794)
- Tax, wage and social debts +€2,778
up €2,778 (+29.2%), from €9,528 to €12,305
of which Remuneration and social security: +€1,414
- Other debts +€2,227
up €2,227 (+11.5%), from €19,367 to €21,594
- Gross operating margin +€31,499
up €31,499 (+57.4%), from €54,840 to €86,339
- Taxes +€5,979
up €5,979 (+65.3%), from €9,162 to €15,142
- Staff costs +€5,341
up €5,341 (+30.1%), from €17,756 to €23,097
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 | €155,817 | €184,474 | +€28,657 | +18.4% |
| Fixed assets | 21/28 | €11,013 | €8,624 | -€2,389 | -21.7% |
| Tangible fixed assets | 22/27 | €11,013 | €8,624 | -€2,389 | -21.7% |
| Furniture and vehicles | 24 | €11,013 | €8,624 | -€2,389 | -21.7% |
| Current assets | 29/58 | €144,804 | €175,850 | +€31,046 | +21.4% |
| Amounts receivable within one year | 40/41 | €43,680 | €8,008 | -€35,672 | -81.7% |
| Trade receivables | 40 | €38,920 | €6,119 | -€32,800 | -84.3% |
| Other amounts receivable | 41 | €4,760 | €1,889 | -€2,871 | -60.3% |
| Cash at bank and in hand | 54/58 | €99,824 | €165,668 | +€65,844 | +66.0% |
| Deferred charges and accrued income | 490/1 | €1,300 | €2,174 | +€874 | +67.2% |
| Total equity and liabilities | 10/49 | €155,817 | €184,474 | +€28,657 | +18.4% |
| Equity | 10/15 | €107,421 | €148,049 | +€40,629 | +37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,821 | €88,821 | = | 0.0% |
| Distributable reserves | 133 | €88,821 | €88,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €40,629 | +€40,629 | |
| Amounts payable | 17/49 | €48,396 | €36,424 | -€11,972 | -24.7% |
| Amounts payable within one year | 42/48 | €30,602 | €36,424 | +€5,822 | +19.0% |
| Trade debts | 44 | €1,707 | €2,525 | +€817 | +47.9% |
| Suppliers | 440/4 | €1,707 | €2,525 | +€817 | +47.9% |
| Taxes, remuneration and social security | 45 | €9,528 | €12,305 | +€2,778 | +29.2% |
| Taxes | 450/3 | €6,157 | €7,521 | +€1,364 | +22.1% |
| Remuneration and social security | 454/9 | €3,370 | €4,785 | +€1,414 | +42.0% |
| Other amounts payable | 47/48 | €19,367 | €21,594 | +€2,227 | +11.5% |
| Accrued charges and deferred income | 492/3 | €17,794 | - | -€17,794 | |
| Remuneration, social security and pensions | 62 | €17,756 | €23,097 | +€5,341 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,446 | €5,126 | +€679 | +15.3% |
| Other operating charges | 640/8 | €1,247 | €816 | -€432 | -34.6% |
| Gross operating margin | 9900 | €54,840 | €86,339 | +€31,499 | +57.4% |
| Operating profit (loss) | 9901 | €31,390 | €57,300 | +€25,910 | +82.5% |
| Financial income | 75/76B | €55 | €97 | +€43 | +78.1% |
| Recurring financial income | 75 | €55 | €97 | +€43 | +78.1% |
| Financial charges | 65/66B | €2,135 | €1,626 | -€509 | -23.8% |
| Recurring financial charges | 65 | €2,135 | €1,626 | -€509 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €29,309 | €55,771 | +€26,461 | +90.3% |
| Income taxes | 67/77 | €9,162 | €15,142 | +€5,979 | +65.3% |
| Profit (loss) for the period | 9904 | €20,147 | €40,629 | +€20,482 | +101.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,147 | €40,629 | +€20,482 | +101.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.