Yusuf: 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.
Yusuf
Largest movements
- Receivables within one year +€14,112
up €14,112 (+1075.6%), from €1,312 to €15,425
of which Other amounts receivable: +€13,538
- Cash +€2,697
up €2,697 (+70.7%), from €3,813 to €6,510
mainly Tax, wage and social debts (+€18,601) and Net result for the year (+€2,655)
- Tangible fixed assets -€1,250
down €1,250 (-17.2%), from €7,247 to €5,997
- Tax, wage and social debts +€18,601
up €18,601 (+584.3%), from €3,183 to €21,785
of which Remuneration and social security: +€16,336
- Other debts -€6,150
no longer reported in 2025 (was €6,150)
- Profit (loss) carried forward +€2,966
up €2,966 (+156.2%), from €1,899 to €4,865
- Gross operating margin +€8,929
up €8,929 (+79.0%), from €11,298 to €20,228
- Staff costs +€6,194
up €6,194 (+67.9%), from €9,116 to €15,311
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 | €13,259 | €28,883 | +€15,624 | +117.8% |
| Fixed assets | 21/28 | €7,247 | €5,997 | -€1,250 | -17.2% |
| Tangible fixed assets | 22/27 | €7,247 | €5,997 | -€1,250 | -17.2% |
| Plant, machinery and equipment | 23 | €7,247 | €5,997 | -€1,250 | -17.2% |
| Current assets | 29/58 | €6,012 | €22,886 | +€16,874 | +280.7% |
| Stocks and contracts in progress | 3 | €449 | €575 | +€126 | +27.9% |
| Stocks | 30/36 | €449 | €575 | +€126 | +27.9% |
| Amounts receivable within one year | 40/41 | €1,312 | €15,425 | +€14,112 | +1075.6% |
| Trade receivables | 40 | €1,312 | €1,887 | +€574 | +43.8% |
| Other amounts receivable | 41 | - | €13,538 | +€13,538 | |
| Cash at bank and in hand | 54/58 | €3,813 | €6,510 | +€2,697 | +70.7% |
| Deferred charges and accrued income | 490/1 | €438 | €377 | -€61 | -13.8% |
| Total equity and liabilities | 10/49 | €13,259 | €28,883 | +€15,624 | +117.8% |
| Equity | 10/15 | €3,899 | €6,865 | +€2,966 | +76.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,899 | €4,865 | +€2,966 | +156.2% |
| Amounts payable | 17/49 | €9,360 | €22,018 | +€12,658 | +135.2% |
| Amounts payable within one year | 42/48 | €9,360 | €22,018 | +€12,658 | +135.2% |
| Trade debts | 44 | €27 | €233 | +€206 | +762.9% |
| Suppliers | 440/4 | €27 | €233 | +€206 | +762.9% |
| Taxes, remuneration and social security | 45 | €3,183 | €21,785 | +€18,601 | +584.3% |
| Taxes | 450/3 | €3,183 | €5,449 | +€2,265 | +71.2% |
| Remuneration and social security | 454/9 | - | €16,336 | +€16,336 | |
| Other amounts payable | 47/48 | €6,150 | - | -€6,150 | |
| Remuneration, social security and pensions | 62 | €9,116 | €15,311 | +€6,194 | +67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €1,250 | +€185 | +17.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €11,298 | €20,228 | +€8,929 | +79.0% |
| Operating profit (loss) | 9901 | €999 | €3,547 | +€2,548 | +255.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | - | €172 | +€172 | |
| Recurring financial charges | 65 | - | €172 | +€172 | |
| Profit (loss) for the period before taxes | 9903 | €1,000 | €3,375 | +€2,376 | +237.6% |
| Income taxes | 67/77 | €529 | €721 | +€191 | +36.1% |
| Profit (loss) for the period | 9904 | €470 | €2,655 | +€2,184 | +464.3% |
| Profit (loss) for the period to be appropriated | 9905 | €470 | €2,655 | +€2,184 | +464.3% |
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.