YY&S: 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.
YY&S
Largest movements
- Tangible fixed assets -€34,269
down €34,269 (-30.8%), from €111,205 to €76,936
of which Leasing and similar rights: -€32,416
- Receivables within one year +€31,031
up €31,031 (+57.7%), from €53,734 to €84,765
of which Trade receivables: +€17,010
- Cash +€9,050
up €9,050 (+5,844%), from €155 to €9,205
mainly Net result for the year (+€86,777) and Depreciation (+€34,269)
- Profit (loss) carried forward +€86,777
new in 2025: €86,777
- Trade debts -€23,901
down €23,901 (-32.4%), from €73,706 to €49,805
- Debts after one year -€20,703
down €20,703 (-55.4%), from €37,368 to €16,665
- Accrued charges and deferred income -€18,850
down €18,850 (-100%), from €18,850 to €0
- Other debts -€14,214
down €14,214 (-100%), from €14,214 to €0
- Gross operating margin +€79,779
up €79,779 (+151%), from €52,959 to €132,738
- Taxes +€6,448
up €6,448 (+842%), from €766 to €7,214
- Other operating charges -€4,440
down €4,440 (-57.8%), from €7,680 to €3,240
- Financial charges -€4,325
down €4,325 (-77.7%), from €5,563 to €1,238
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 | €175,284 | €180,541 | +€5,257 | +3.0% |
| Fixed assets | 21/28 | €112,165 | €77,896 | -€34,269 | -30.6% |
| Tangible fixed assets | 22/27 | €111,205 | €76,936 | -€34,269 | -30.8% |
| Furniture and vehicles | 24 | €25,011 | €23,158 | -€1,853 | -7.4% |
| Leasing and similar rights | 25 | €86,194 | €53,778 | -€32,416 | -37.6% |
| Financial fixed assets | 28 | €960 | €960 | = | 0.0% |
| Current assets | 29/58 | €63,119 | €102,645 | +€39,526 | +62.6% |
| Amounts receivable within one year | 40/41 | €53,734 | €84,765 | +€31,031 | +57.7% |
| Trade receivables | 40 | €36,550 | €53,560 | +€17,010 | +46.5% |
| Other amounts receivable | 41 | €17,184 | €31,205 | +€14,021 | +81.6% |
| Cash at bank and in hand | 54/58 | €155 | €9,205 | +€9,050 | +5,844% |
| Deferred charges and accrued income | 490/1 | €9,230 | €8,675 | -€555 | -6.0% |
| Total equity and liabilities | 10/49 | €175,284 | €180,541 | +€5,257 | +3.0% |
| Equity | 10/15 | €4,536 | €91,313 | +€86,777 | +1,913% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,036 | €2,036 | +€0 | 0.0% |
| Distributable reserves | 133 | €2,036 | €2,036 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €86,777 | +€86,777 | |
| Amounts payable | 17/49 | €170,749 | €89,228 | -€81,521 | -47.7% |
| Amounts payable after more than one year | 17 | €37,368 | €16,665 | -€20,703 | -55.4% |
| Financial debts | 170/4 | €37,368 | €16,665 | -€20,703 | -55.4% |
| Amounts payable within one year | 42/48 | €114,531 | €72,563 | -€41,968 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €25,845 | €22,434 | -€3,411 | -13.2% |
| Trade debts | 44 | €73,706 | €49,805 | -€23,901 | -32.4% |
| Suppliers | 440/4 | €73,706 | €49,805 | -€23,901 | -32.4% |
| Taxes, remuneration and social security | 45 | €766 | €324 | -€442 | -57.7% |
| Taxes | 450/3 | €766 | €324 | -€442 | -57.7% |
| Other amounts payable | 47/48 | €14,214 | €0 | -€14,214 | -100% |
| Accrued charges and deferred income | 492/3 | €18,850 | €0 | -€18,850 | -100% |
| Remuneration, social security and pensions | 62 | €188 | €0 | -€188 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,269 | €34,269 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,680 | €3,240 | -€4,440 | -57.8% |
| Gross operating margin | 9900 | €52,959 | €132,738 | +€79,779 | +151% |
| Operating profit (loss) | 9901 | €10,821 | €95,229 | +€84,408 | +780% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €5,563 | €1,238 | -€4,325 | -77.7% |
| Recurring financial charges | 65 | €5,563 | €1,238 | -€4,325 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €5,278 | €93,991 | +€88,713 | +1,681% |
| Income taxes | 67/77 | €766 | €7,214 | +€6,448 | +842% |
| Profit (loss) for the period | 9904 | €4,513 | €86,777 | +€82,264 | +1,823% |
| Profit (loss) for the period to be appropriated | 9905 | €4,513 | €86,777 | +€82,264 | +1,823% |
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 25 October 2026 via checked.be.