YUST Group: 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.
YUST Group
Largest movements
- Stocks and contracts +€809,017
up €809,017 (+43.4%), from €1.9m to €2.7m
of which Contracts in progress: +€780,142
- Financial fixed assets +€250,300
up €250,300 (+4.2%), from €6.0m to €6.2m
- Receivables within one year +€191,993
up €191,993 (+11.8%), from €1.6m to €1.8m
of which Other amounts receivable: +€145,063
- Cash +€176,015
up €176,015 (+1,349%), from €13,048 to €189,064
mainly Other debts (+€1.1m) and Net result for the year (+€224,585)
- Other debts +€1.1m
up €1.1m (+245%), from €453,098 to €1.6m
- Profit (loss) carried forward +€224,585
up €224,585 (+29.4%), from -€763,883 to -€539,298
- Trade debts +€121,598
up €121,598 (+136%), from €89,298 to €210,896
- Purchases and services +€1.0m
up €1.0m (+140%), from €736,273 to €1.8m
- Financial income +€619,015
up €619,015 (+1,203%), from €51,441 to €670,455
- Financial charges +€72,378
up €72,378 (+1,496%), from €4,838 to €77,216
- Turnover +€66,276
up €66,276 (+12.0%), from €553,721 to €619,997
- Staff costs -€56,078
down €56,078 (-13.1%), from €429,269 to €373,191
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 | €9,485,794 | €10,929,394 | +€1.4m | +15.2% |
| Fixed assets | 21/28 | €5,966,605 | €6,233,438 | +€266,833 | +4.5% |
| Tangible fixed assets | 22/27 | €13,043 | €29,576 | +€16,533 | +127% |
| Plant, machinery and equipment | 23 | €6,126 | €9,088 | +€2,962 | +48.4% |
| Furniture and vehicles | 24 | €6,917 | €20,488 | +€13,571 | +196% |
| Financial fixed assets | 28 | €5,953,562 | €6,203,862 | +€250,300 | +4.2% |
| Current assets | 29/58 | €3,519,189 | €4,695,955 | +€1.2m | +33.4% |
| Stocks and contracts in progress | 3 | €1,863,836 | €2,672,853 | +€809,017 | +43.4% |
| Stocks | 30/36 | €218,598 | €247,473 | +€28,875 | +13.2% |
| Contracts in progress | 37 | €1,645,238 | €2,425,380 | +€780,142 | +47.4% |
| Amounts receivable within one year | 40/41 | €1,631,679 | €1,823,672 | +€191,993 | +11.8% |
| Trade receivables | 40 | €203,146 | €250,076 | +€46,930 | +23.1% |
| Other amounts receivable | 41 | €1,428,532 | €1,573,596 | +€145,063 | +10.2% |
| Cash at bank and in hand | 54/58 | €13,048 | €189,064 | +€176,015 | +1,349% |
| Deferred charges and accrued income | 490/1 | €10,626 | €10,367 | -€260 | -2.4% |
| Total equity and liabilities | 10/49 | €9,485,794 | €10,929,394 | +€1.4m | +15.2% |
| Equity | 10/15 | €8,086,502 | €8,311,087 | +€224,585 | +2.8% |
| Contributions | 10/11 | €8,833,930 | €8,833,930 | = | 0.0% |
| Capital | 10 | €8,833,930 | €8,833,930 | = | 0.0% |
| Issued capital | 100 | €8,833,930 | €8,833,930 | = | 0.0% |
| Reserves | 13 | €16,455 | €16,455 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,455 | €16,455 | = | 0.0% |
| Legal reserve | 130 | €16,455 | €16,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€763,883 | -€539,298 | +€224,585 | +29.4% |
| Amounts payable | 17/49 | €1,399,292 | €2,618,307 | +€1.2m | +87.1% |
| Amounts payable after more than one year | 17 | €820,000 | €820,000 | = | 0.0% |
| Financial debts | 170/4 | €820,000 | €820,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €579,292 | €1,798,307 | +€1.2m | +210% |
| Trade debts | 44 | €89,298 | €210,896 | +€121,598 | +136% |
| Suppliers | 440/4 | €89,298 | €210,896 | +€121,598 | +136% |
| Taxes, remuneration and social security | 45 | €36,896 | €26,249 | -€10,647 | -28.9% |
| Taxes | 450/3 | €7,202 | €1,659 | -€5,543 | -77.0% |
| Remuneration and social security | 454/9 | €29,694 | €24,590 | -€5,105 | -17.2% |
| Other amounts payable | 47/48 | €453,098 | €1,561,162 | +€1.1m | +245% |
| Turnover | 70 | €553,721 | €619,997 | +€66,276 | +12.0% |
| Non-recurring operating income | 76A | - | €107,546 | +€107,546 | |
| Goods, raw materials, services and sundry goods | 60/61 | €736,273 | €1,765,123 | +€1.0m | +140% |
| Remuneration, social security and pensions | 62 | €429,269 | €373,191 | -€56,078 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,343 | €8,592 | -€751 | -8.0% |
| Other operating charges | 640/8 | €2,861 | €3,271 | +€410 | +14.3% |
| Gross operating margin | 9900 | €998 | €16,985 | +€15,987 | +1,603% |
| Operating profit (loss) | 9901 | -€440,476 | -€368,069 | +€72,407 | +16.4% |
| Financial income | 75/76B | €51,441 | €670,455 | +€619,015 | +1,203% |
| Recurring financial income | 75 | €51,441 | €670,455 | +€619,015 | +1,203% |
| Financial charges | 65/66B | €4,838 | €77,216 | +€72,378 | +1,496% |
| Recurring financial charges | 65 | €4,838 | €77,216 | +€72,378 | +1,496% |
| Profit (loss) for the period before taxes | 9903 | -€393,873 | €225,170 | +€619,043 | |
| Income taxes | 67/77 | €790 | €585 | -€205 | -25.9% |
| Profit (loss) for the period | 9904 | -€394,663 | €224,585 | +€619,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€394,663 | €224,585 | +€619,248 |
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 30 October 2026 via checked.be.