YTS: 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.
YTS
Largest movements
- Receivables within one year +€42,671
up €42,671 (+74.3%), from €57,444 to €100,115
of which Trade receivables: +€47,686
- Cash +€41,873
up €41,873 (+1274.2%), from €3,286 to €45,159
mainly Net result for the year (+€49,667) and Current portion of long-term debt (+€17,400)
- Tangible fixed assets -€4,102
down €4,102 (-23.8%), from €17,220 to €13,118
of which Plant, machinery and equipment: -€3,157
- Deferred charges and accrued income -€2,850
down €2,850 (-90.7%), from €3,142 to €292
- Reserves +€49,667
up €49,667 (+95.1%), from €52,238 to €101,906
- Current portion of long-term debt +€17,400
new in 2025: €17,400
- Trade debts +€7,211
up €7,211 (+136.8%), from €5,273 to €12,483
- Tax, wage and social debts +€2,180
up €2,180 (+10.7%), from €20,331 to €22,511
- Gross operating margin -€2,107
down €2,107 (-2.9%), from €73,313 to €71,206
- Depreciation +€988
up €988 (+27.9%), from €3,544 to €4,531
- Financial charges +€970
up €970 (+272.2%), from €356 to €1,327
- Taxes -€965
down €965 (-5.4%), from €17,723 to €16,758
- Financial income +€926
up €926 (+70.7%), from €1,309 to €2,235
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 | €81,092 | €158,683 | +€77,591 | +95.7% |
| Fixed assets | 21/28 | €17,220 | €13,118 | -€4,102 | -23.8% |
| Tangible fixed assets | 22/27 | €17,220 | €13,118 | -€4,102 | -23.8% |
| Plant, machinery and equipment | 23 | €13,756 | €10,599 | -€3,157 | -23.0% |
| Furniture and vehicles | 24 | €3,463 | €2,518 | -€945 | -27.3% |
| Current assets | 29/58 | €63,872 | €145,565 | +€81,693 | +127.9% |
| Amounts receivable within one year | 40/41 | €57,444 | €100,115 | +€42,671 | +74.3% |
| Trade receivables | 40 | €14,244 | €61,929 | +€47,686 | +334.8% |
| Other amounts receivable | 41 | €43,200 | €38,185 | -€5,015 | -11.6% |
| Cash at bank and in hand | 54/58 | €3,286 | €45,159 | +€41,873 | +1274.2% |
| Deferred charges and accrued income | 490/1 | €3,142 | €292 | -€2,850 | -90.7% |
| Total equity and liabilities | 10/49 | €81,092 | €158,683 | +€77,591 | +95.7% |
| Equity | 10/15 | €54,738 | €104,406 | +€49,667 | +90.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,238 | €101,906 | +€49,667 | +95.1% |
| Distributable reserves | 133 | €52,238 | €101,906 | +€49,667 | +95.1% |
| Amounts payable | 17/49 | €26,353 | €54,277 | +€27,924 | +106.0% |
| Amounts payable within one year | 42/48 | €25,603 | €52,394 | +€26,791 | +104.6% |
| Current portion of amounts payable after more than one year | 42 | - | €17,400 | +€17,400 | |
| Trade debts | 44 | €5,273 | €12,483 | +€7,211 | +136.8% |
| Suppliers | 440/4 | €5,273 | €12,483 | +€7,211 | +136.8% |
| Taxes, remuneration and social security | 45 | €20,331 | €22,511 | +€2,180 | +10.7% |
| Taxes | 450/3 | €20,331 | €22,511 | +€2,180 | +10.7% |
| Accrued charges and deferred income | 492/3 | €750 | €1,883 | +€1,133 | +151.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,544 | €4,531 | +€988 | +27.9% |
| Other operating charges | 640/8 | €761 | €1,158 | +€397 | +52.1% |
| Gross operating margin | 9900 | €73,313 | €71,206 | -€2,107 | -2.9% |
| Operating profit (loss) | 9901 | €69,009 | €65,517 | -€3,492 | -5.1% |
| Financial income | 75/76B | €1,309 | €2,235 | +€926 | +70.7% |
| Recurring financial income | 75 | €1,309 | €2,235 | +€926 | +70.7% |
| Financial charges | 65/66B | €356 | €1,327 | +€970 | +272.2% |
| Recurring financial charges | 65 | €356 | €1,327 | +€970 | +272.2% |
| Profit (loss) for the period before taxes | 9903 | €69,961 | €66,425 | -€3,536 | -5.1% |
| Income taxes | 67/77 | €17,723 | €16,758 | -€965 | -5.4% |
| Profit (loss) for the period | 9904 | €52,238 | €49,667 | -€2,571 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,238 | €49,667 | -€2,571 | -4.9% |
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 6 October 2026 via checked.be.