YU Fine Arts: 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.
YU Fine Arts
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Stocks and contracts +€97,858
up €97,858 (+4.8%), from €2.0m to €2.1m
- Cash +€59,691
up €59,691 (+62.8%), from €95,115 to €154,806
mainly Current investments (+€200,000) and Net result for the year (+€26,326)
- Trade debts -€39,183
down €39,183 (-1.9%), from €2.1m to €2.1m
- Other debts -€34,132
down €34,132 (-19.6%), from €174,542 to €140,409
- Profit (loss) carried forward +€26,326
up €26,326 (+100%), from €26,279 to €52,605
- Gross operating margin +€63,828
up €63,828, from -€23,734 to €40,095
- Financial income -€4,734
down €4,734 (-69.2%), from €6,844 to €2,110
- Taxes +€3,068
up €3,068 (+948%), from €324 to €3,392
- Financial charges +€1,175
up €1,175 (+177%), from €664 to €1,839
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 | €2,363,319 | €2,319,360 | -€43,959 | -1.9% |
| Fixed assets | 21/28 | €20,801 | €12,630 | -€8,171 | -39.3% |
| Tangible fixed assets | 22/27 | €20,426 | €12,255 | -€8,171 | -40.0% |
| Plant, machinery and equipment | 23 | €480 | €77 | -€403 | -83.9% |
| Furniture and vehicles | 24 | €19,946 | €12,177 | -€7,768 | -38.9% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €2,342,518 | €2,306,730 | -€35,788 | -1.5% |
| Stocks and contracts in progress | 3 | €2,040,632 | €2,138,490 | +€97,858 | +4.8% |
| Stocks | 30/36 | €2,040,632 | €2,138,490 | +€97,858 | +4.8% |
| Amounts receivable within one year | 40/41 | €4,757 | €11,103 | +€6,346 | +133% |
| Trade receivables | 40 | €1,666 | - | -€1,666 | |
| Other amounts receivable | 41 | €3,091 | €11,103 | +€8,012 | +259% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €95,115 | €154,806 | +€59,691 | +62.8% |
| Deferred charges and accrued income | 490/1 | €2,014 | €2,331 | +€317 | +15.8% |
| Total equity and liabilities | 10/49 | €2,363,319 | €2,319,360 | -€43,959 | -1.9% |
| Equity | 10/15 | €86,179 | €112,505 | +€26,326 | +30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 0.0% |
| Distributable reserves | 133 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,279 | €52,605 | +€26,326 | +100% |
| Amounts payable | 17/49 | €2,277,140 | €2,206,855 | -€70,285 | -3.1% |
| Amounts payable within one year | 42/48 | €2,277,140 | €2,206,855 | -€70,285 | -3.1% |
| Trade debts | 44 | €2,102,599 | €2,063,416 | -€39,183 | -1.9% |
| Suppliers | 440/4 | €2,102,599 | €2,063,416 | -€39,183 | -1.9% |
| Taxes, remuneration and social security | 45 | - | €3,030 | +€3,030 | |
| Taxes | 450/3 | - | €3,030 | +€3,030 | |
| Other amounts payable | 47/48 | €174,542 | €140,409 | -€34,132 | -19.6% |
| Non-recurring operating income | 76A | €325 | - | -€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,271 | €8,171 | -€100 | -1.2% |
| Other operating charges | 640/8 | €2,292 | €2,476 | +€185 | +8.1% |
| Gross operating margin | 9900 | -€23,734 | €40,095 | +€63,828 | |
| Operating profit (loss) | 9901 | -€34,296 | €29,447 | +€63,744 | |
| Financial income | 75/76B | €6,844 | €2,110 | -€4,734 | -69.2% |
| Recurring financial income | 75 | €6,844 | €2,110 | -€4,734 | -69.2% |
| Financial charges | 65/66B | €664 | €1,839 | +€1,175 | +177% |
| Recurring financial charges | 65 | €664 | €1,839 | +€1,175 | +177% |
| Profit (loss) for the period before taxes | 9903 | -€28,117 | €29,718 | +€57,835 | |
| Income taxes | 67/77 | €324 | €3,392 | +€3,068 | +948% |
| Profit (loss) for the period | 9904 | -€28,440 | €26,326 | +€54,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,440 | €26,326 | +€54,766 |
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 20 October 2026 via checked.be.