YUKAN: 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.
YUKAN
Largest movements
- Cash +€52,004
up €52,004 (+1924.2%), from €2,703 to €54,707
mainly Net result for the year (+€37,667) and Advances received (+€26,436)
- Receivables within one year +€13,652
up €13,652 (+143.2%), from €9,534 to €23,186
- Tangible fixed assets -€10,330
down €10,330 (-28.8%), from €35,918 to €25,588
of which Furniture and vehicles: -€9,438
- Profit (loss) carried forward +€37,667
up €37,667 (+52.6%), from -€71,678 to -€34,011
- Advances received +€26,436
new in 2025: €26,436
- Other debts -€20,050
down €20,050 (-17.3%), from €115,575 to €95,525
- Tax, wage and social debts +€8,399
up €8,399 (+376.5%), from €2,231 to €10,630
- Trade debts +€2,844
up €2,844 (+344.5%), from €825 to €3,669
- Gross operating margin +€86,822
up €86,822, from -€34,911 to €51,910
- Other operating charges +€942
up €942 (+63.8%), from €1,477 to €2,419
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 | €51,682 | €106,978 | +€55,296 | +107.0% |
| Fixed assets | 21/28 | €35,918 | €25,588 | -€10,330 | -28.8% |
| Tangible fixed assets | 22/27 | €35,918 | €25,588 | -€10,330 | -28.8% |
| Plant, machinery and equipment | 23 | €3,895 | €3,003 | -€892 | -22.9% |
| Furniture and vehicles | 24 | €32,022 | €22,585 | -€9,438 | -29.5% |
| Current assets | 29/58 | €15,765 | €81,390 | +€65,626 | +416.3% |
| Amounts receivable within one year | 40/41 | €9,534 | €23,186 | +€13,652 | +143.2% |
| Trade receivables | 40 | €9,534 | €23,186 | +€13,652 | +143.2% |
| Cash at bank and in hand | 54/58 | €2,703 | €54,707 | +€52,004 | +1924.2% |
| Deferred charges and accrued income | 490/1 | €3,528 | €3,498 | -€30 | -0.9% |
| Total equity and liabilities | 10/49 | €51,682 | €106,978 | +€55,296 | +107.0% |
| Equity | 10/15 | -€66,949 | -€29,282 | +€37,667 | +56.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,728 | €2,728 | = | 0.0% |
| Distributable reserves | 133 | €2,728 | €2,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,678 | -€34,011 | +€37,667 | +52.6% |
| Amounts payable | 17/49 | €118,631 | €136,260 | +€17,629 | +14.9% |
| Amounts payable within one year | 42/48 | €118,631 | €136,260 | +€17,629 | +14.9% |
| Trade debts | 44 | €825 | €3,669 | +€2,844 | +344.5% |
| Suppliers | 440/4 | €825 | €3,669 | +€2,844 | +344.5% |
| Advances received on contracts in progress | 46 | - | €26,436 | +€26,436 | |
| Taxes, remuneration and social security | 45 | €2,231 | €10,630 | +€8,399 | +376.5% |
| Taxes | 450/3 | €2,231 | €10,630 | +€8,399 | +376.5% |
| Other amounts payable | 47/48 | €115,575 | €95,525 | -€20,050 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,261 | €10,330 | +€69 | +0.7% |
| Other operating charges | 640/8 | €1,477 | €2,419 | +€942 | +63.8% |
| Gross operating margin | 9900 | -€34,911 | €51,910 | +€86,822 | |
| Operating profit (loss) | 9901 | -€46,649 | €39,161 | +€85,810 | |
| Financial income | 75/76B | €5 | €37 | +€32 | +666.7% |
| Recurring financial income | 75 | €5 | €37 | +€32 | +666.7% |
| Financial charges | 65/66B | €1,707 | €1,223 | -€484 | -28.3% |
| Recurring financial charges | 65 | €1,707 | €1,223 | -€484 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€48,351 | €37,975 | +€86,327 | |
| Income taxes | 67/77 | €267 | €309 | +€42 | +15.6% |
| Profit (loss) for the period | 9904 | -€48,618 | €37,667 | +€86,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,618 | €37,667 | +€86,285 |
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.