YUCA: 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.
YUCA
Largest movements
- Receivables within one year +€7,025
up €7,025 (+20.3%), from €34,649 to €41,674
of which Other amounts receivable: +€6,575
- Tangible fixed assets +€6,624
up €6,624 (+19.9%), from €33,276 to €39,901
of which Plant, machinery and equipment: +€12,590
- Cash -€3,602
down €3,602 (-9.4%), from €38,519 to €34,917
mainly Investment in fixed assets (net) (-€21,059) and Receivables within one year (-€7,025)
- Debts after one year +€11,521
new in 2025: €11,521
- Trade debts +€1,896
new in 2025: €1,896
- Gross operating margin -€14,674
down €14,674 (-49.8%), from €29,454 to €14,780
- Depreciation -€3,292
down €3,292 (-18.6%), from €17,727 to €14,435
- Taxes -€3,143
down €3,143 (-87.3%), from €3,600 to €457
- Financial charges +€452
up €452 (+89.5%), from €505 to €957
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 | €107,390 | €117,915 | +€10,526 | +9.8% |
| Fixed assets | 21/28 | €33,301 | €39,926 | +€6,624 | +19.9% |
| Tangible fixed assets | 22/27 | €33,276 | €39,901 | +€6,624 | +19.9% |
| Land and buildings | 22 | €7,912 | €4,886 | -€3,026 | -38.2% |
| Plant, machinery and equipment | 23 | €18,198 | €30,788 | +€12,590 | +69.2% |
| Furniture and vehicles | 24 | €7,166 | €4,226 | -€2,939 | -41.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €74,088 | €77,990 | +€3,901 | +5.3% |
| Amounts receivable within one year | 40/41 | €34,649 | €41,674 | +€7,025 | +20.3% |
| Trade receivables | 40 | €1,970 | €2,420 | +€450 | +22.8% |
| Other amounts receivable | 41 | €32,679 | €39,254 | +€6,575 | +20.1% |
| Cash at bank and in hand | 54/58 | €38,519 | €34,917 | -€3,602 | -9.4% |
| Deferred charges and accrued income | 490/1 | €921 | €1,399 | +€479 | +52.0% |
| Total equity and liabilities | 10/49 | €107,390 | €117,915 | +€10,526 | +9.8% |
| Equity | 10/15 | €96,088 | €95,169 | -€919 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,446 | €80,446 | = | 0.0% |
| Distributable reserves | 133 | €80,446 | €80,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,958 | -€3,877 | -€919 | -31.1% |
| Amounts payable | 17/49 | €11,301 | €22,746 | +€11,445 | +101.3% |
| Amounts payable after more than one year | 17 | - | €11,521 | +€11,521 | |
| Financial debts | 170/4 | - | €11,521 | +€11,521 | |
| Amounts payable within one year | 42/48 | €10,389 | €11,177 | +€787 | +7.6% |
| Financial debts | 43 | €9,338 | €8,207 | -€1,131 | -12.1% |
| Credit institutions | 430/8 | €9,338 | €8,207 | -€1,131 | -12.1% |
| Trade debts | 44 | - | €1,896 | +€1,896 | |
| Suppliers | 440/4 | - | €1,896 | +€1,896 | |
| Taxes, remuneration and social security | 45 | €1,051 | €1,073 | +€22 | +2.1% |
| Taxes | 450/3 | €1,051 | €1,073 | +€22 | +2.1% |
| Accrued charges and deferred income | 492/3 | €912 | €49 | -€863 | -94.6% |
| Non-recurring operating income | 76A | €3,680 | €4,359 | +€679 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,727 | €14,435 | -€3,292 | -18.6% |
| Other operating charges | 640/8 | €1,692 | €1,401 | -€291 | -17.2% |
| Non-recurring operating charges | 66A | €479 | €311 | -€168 | -35.1% |
| Gross operating margin | 9900 | €29,454 | €14,780 | -€14,674 | -49.8% |
| Operating profit (loss) | 9901 | €9,556 | -€1,367 | -€10,923 | |
| Financial income | 75/76B | €1,893 | €1,862 | -€32 | -1.7% |
| Recurring financial income | 75 | €1,893 | €1,862 | -€32 | -1.7% |
| Financial charges | 65/66B | €505 | €957 | +€452 | +89.5% |
| Recurring financial charges | 65 | €505 | €957 | +€452 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €10,945 | -€462 | -€11,407 | |
| Income taxes | 67/77 | €3,600 | €457 | -€3,143 | -87.3% |
| Profit (loss) for the period | 9904 | €7,344 | -€919 | -€8,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,344 | -€919 | -€8,264 |
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 10 October 2026 via checked.be.