YUCCA: 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.
YUCCA
Largest movements
- Cash -€16,901
down €16,901 (-33.8%), from €50,075 to €33,174
mainly Investment in fixed assets (net) (-€115,437) and Trade debts (-€39,018)
- Tangible fixed assets +€15,743
up €15,743 (+8.2%), from €192,027 to €207,770
of which Leasing and similar rights: +€49,390
- Trade debts -€39,018
down €39,018 (-98.9%), from €39,433 to €415
- Reserves +€35,891
up €35,891 (+28.6%), from €125,368 to €161,259
- Debts after one year -€21,248
down €21,248 (-22.4%), from €94,946 to €73,698
- Current portion of long-term debt +€18,715
up €18,715 (+51.0%), from €36,722 to €55,438
- Depreciation +€54,189
up €54,189 (+119.1%), from €45,505 to €99,694
- Gross operating margin +€37,737
up €37,737 (+32.0%), from €117,950 to €155,687
- Taxes -€6,314
down €6,314 (-47.4%), from €13,330 to €7,016
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 | €302,799 | €299,800 | -€2,998 | -1.0% |
| Fixed assets | 21/28 | €192,027 | €207,770 | +€15,743 | +8.2% |
| Tangible fixed assets | 22/27 | €192,027 | €207,770 | +€15,743 | +8.2% |
| Plant, machinery and equipment | 23 | €30,858 | €37,763 | +€6,905 | +22.4% |
| Furniture and vehicles | 24 | €161,169 | €120,616 | -€40,553 | -25.2% |
| Leasing and similar rights | 25 | - | €49,390 | +€49,390 | |
| Current assets | 29/58 | €110,772 | €92,031 | -€18,741 | -16.9% |
| Amounts receivable within one year | 40/41 | €57,860 | €55,283 | -€2,577 | -4.5% |
| Trade receivables | 40 | €44,413 | €47,166 | +€2,754 | +6.2% |
| Other amounts receivable | 41 | €13,447 | €8,116 | -€5,331 | -39.6% |
| Cash at bank and in hand | 54/58 | €50,075 | €33,174 | -€16,901 | -33.8% |
| Deferred charges and accrued income | 490/1 | €2,837 | €3,574 | +€737 | +26.0% |
| Total equity and liabilities | 10/49 | €302,799 | €299,800 | -€2,998 | -1.0% |
| Equity | 10/15 | €128,368 | €164,259 | +€35,891 | +28.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €125,368 | €161,259 | +€35,891 | +28.6% |
| Distributable reserves | 133 | €125,368 | €161,259 | +€35,891 | +28.6% |
| Amounts payable | 17/49 | €174,431 | €135,542 | -€38,890 | -22.3% |
| Amounts payable after more than one year | 17 | €94,946 | €73,698 | -€21,248 | -22.4% |
| Financial debts | 170/4 | €94,946 | €73,698 | -€21,248 | -22.4% |
| Amounts payable within one year | 42/48 | €79,485 | €61,844 | -€17,641 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €36,722 | €55,438 | +€18,715 | +51.0% |
| Trade debts | 44 | €39,433 | €415 | -€39,018 | -98.9% |
| Suppliers | 440/4 | €39,433 | €415 | -€39,018 | -98.9% |
| Taxes, remuneration and social security | 45 | €3,330 | €4,538 | +€1,209 | +36.3% |
| Taxes | 450/3 | €3,330 | €4,538 | +€1,209 | +36.3% |
| Other amounts payable | 47/48 | €0 | €1,453 | +€1,453 | |
| Non-recurring operating income | 76A | - | €1,830 | +€1,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,505 | €99,694 | +€54,189 | +119.1% |
| Other operating charges | 640/8 | €1,989 | €2,088 | +€99 | +5.0% |
| Non-recurring operating charges | 66A | - | €6,355 | +€6,355 | |
| Gross operating margin | 9900 | €117,950 | €155,687 | +€37,737 | +32.0% |
| Operating profit (loss) | 9901 | €70,456 | €47,549 | -€22,907 | -32.5% |
| Financial income | 75/76B | €92 | €313 | +€221 | +239.4% |
| Recurring financial income | 75 | €92 | €313 | +€221 | +239.4% |
| Financial charges | 65/66B | €4,424 | €4,955 | +€531 | +12.0% |
| Recurring financial charges | 65 | €4,370 | €4,955 | +€585 | +13.4% |
| Non-recurring financial charges | 66B | €54 | €0 | -€54 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €66,124 | €42,907 | -€23,217 | -35.1% |
| Income taxes | 67/77 | €13,330 | €7,016 | -€6,314 | -47.4% |
| Profit (loss) for the period | 9904 | €52,795 | €35,891 | -€16,903 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,795 | €35,891 | -€16,903 | -32.0% |
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 2 October 2026 via checked.be.