YUKS: 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.
YUKS
Largest movements
- Cash +€19,576
up €19,576 (+264.1%), from €7,413 to €26,989
mainly Other debts (+€30,842) and Depreciation (+€5,531)
- Stocks and contracts +€7,300
up €7,300 (+553.8%), from €1,318 to €8,618
- Tangible fixed assets -€7,135
down €7,135 (-28.5%), from €25,076 to €17,941
of which Furniture and vehicles: -€3,615
- Receivables within one year +€4,508
up €4,508 (+37.9%), from €11,881 to €16,389
of which Trade receivables: +€3,108
- Other debts +€30,842
up €30,842 (+227.8%), from €13,540 to €44,382
- Trade debts -€6,146
down €6,146 (-51.1%), from €12,023 to €5,877
- Accrued charges and deferred income -€800
no longer reported in 2025 (was €800)
- Gross operating margin -€37,617
down €37,617 (-53.7%), from €70,033 to €32,416
- Staff costs -€29,237
down €29,237 (-58.2%), from €50,233 to €20,996
- Other operating charges +€2,951
up €2,951 (+271.7%), from €1,086 to €4,038
- Taxes -€2,892
down €2,892 (-86.7%), from €3,334 to €443
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 | €46,255 | €70,131 | +€23,876 | +51.6% |
| Fixed assets | 21/28 | €25,076 | €17,941 | -€7,135 | -28.5% |
| Tangible fixed assets | 22/27 | €25,076 | €17,941 | -€7,135 | -28.5% |
| Plant, machinery and equipment | 23 | €4,689 | €1,349 | -€3,340 | -71.2% |
| Furniture and vehicles | 24 | €16,149 | €12,534 | -€3,615 | -22.4% |
| Other tangible fixed assets | 26 | €4,238 | €4,058 | -€180 | -4.3% |
| Current assets | 29/58 | €21,179 | €52,190 | +€31,011 | +146.4% |
| Stocks and contracts in progress | 3 | €1,318 | €8,618 | +€7,300 | +553.8% |
| Stocks | 30/36 | €1,318 | €8,618 | +€7,300 | +553.8% |
| Amounts receivable within one year | 40/41 | €11,881 | €16,389 | +€4,508 | +37.9% |
| Trade receivables | 40 | €11,303 | €14,412 | +€3,108 | +27.5% |
| Other amounts receivable | 41 | €578 | €1,978 | +€1,399 | +242.0% |
| Cash at bank and in hand | 54/58 | €7,413 | €26,989 | +€19,576 | +264.1% |
| Deferred charges and accrued income | 490/1 | €566 | €194 | -€373 | -65.8% |
| Total equity and liabilities | 10/49 | €46,255 | €70,131 | +€23,876 | +51.6% |
| Equity | 10/15 | €11,846 | €11,610 | -€236 | -2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,846 | €8,610 | -€236 | -2.7% |
| Amounts payable | 17/49 | €34,409 | €58,521 | +€24,112 | +70.1% |
| Amounts payable within one year | 42/48 | €33,609 | €58,521 | +€24,912 | +74.1% |
| Trade debts | 44 | €12,023 | €5,877 | -€6,146 | -51.1% |
| Suppliers | 440/4 | €12,023 | €5,877 | -€6,146 | -51.1% |
| Taxes, remuneration and social security | 45 | €8,046 | €8,261 | +€216 | +2.7% |
| Taxes | 450/3 | €3,334 | €3,777 | +€443 | +13.3% |
| Remuneration and social security | 454/9 | €4,711 | €4,485 | -€227 | -4.8% |
| Other amounts payable | 47/48 | €13,540 | €44,382 | +€30,842 | +227.8% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Non-recurring operating income | 76A | - | €5,311 | +€5,311 | |
| Remuneration, social security and pensions | 62 | €50,233 | €20,996 | -€29,237 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €5,531 | +€682 | +14.1% |
| Other operating charges | 640/8 | €1,086 | €4,038 | +€2,951 | +271.7% |
| Gross operating margin | 9900 | €70,033 | €32,416 | -€37,617 | -53.7% |
| Operating profit (loss) | 9901 | €13,865 | €1,852 | -€12,014 | -86.6% |
| Financial income | 75/76B | €382 | €166 | -€216 | -56.5% |
| Recurring financial income | 75 | €382 | €166 | -€216 | -56.5% |
| Financial charges | 65/66B | €2,068 | €1,812 | -€256 | -12.4% |
| Recurring financial charges | 65 | €2,068 | €1,812 | -€256 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €12,180 | €207 | -€11,974 | -98.3% |
| Income taxes | 67/77 | €3,334 | €443 | -€2,892 | -86.7% |
| Profit (loss) for the period | 9904 | €8,846 | -€236 | -€9,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,846 | -€236 | -€9,082 |
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 30 September 2026 via checked.be.