YLIAS CONSTRUCT: what changed
YLIAS CONSTRUCT
Largest movements
- Tangible fixed assets +€23,063
up €23,063 (+71.7%), from €32,165 to €55,228
of which Furniture and vehicles: +€19,294
- Receivables within one year +€15,567
up €15,567 (+23.3%), from €66,711 to €82,278
of which Other amounts receivable: +€37,318
- Cash -€5,629
down €5,629 (-29.7%), from €18,942 to €13,313
mainly Investment in fixed assets (net) (-€37,524) and Trade debts (-€17,440)
- Profit (loss) carried forward +€28,790
up €28,790 (+50.1%), from €57,487 to €86,277
- Trade debts -€17,440
down €17,440 (-38.7%), from €45,049 to €27,609
- Debts after one year +€13,175
new in 2025: €13,175
- Current portion of long-term debt +€4,854
up €4,854 (+86.0%), from €5,641 to €10,495
- Tax, wage and social debts +€4,595
up €4,595 (+23.8%), from €19,322 to €23,917
of which Taxes: +€8,508
- Gross operating margin -€13,984
down €13,984 (-18.1%), from €77,210 to €63,226
- Depreciation +€5,451
up €5,451 (+60.5%), from €9,010 to €14,461
- Taxes -€4,814
down €4,814 (-36.1%), from €13,322 to €8,508
- Staff costs +€1,203
new in 2025: €1,203
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,499 | €163,473 | +€33,974 | +26.2% |
| Fixed assets | 21/28 | €32,165 | €55,228 | +€23,063 | +71.7% |
| Tangible fixed assets | 22/27 | €32,165 | €55,228 | +€23,063 | +71.7% |
| Plant, machinery and equipment | 23 | €1,039 | €4,808 | +€3,769 | +363% |
| Furniture and vehicles | 24 | €31,126 | €50,420 | +€19,294 | +62.0% |
| Current assets | 29/58 | €97,334 | €108,245 | +€10,911 | +11.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €66,711 | €82,278 | +€15,567 | +23.3% |
| Trade receivables | 40 | €62,250 | €40,499 | -€21,751 | -34.9% |
| Other amounts receivable | 41 | €4,461 | €41,779 | +€37,318 | +837% |
| Cash at bank and in hand | 54/58 | €18,942 | €13,313 | -€5,629 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,681 | €2,654 | +€973 | +57.9% |
| Total equity and liabilities | 10/49 | €129,499 | €163,473 | +€33,974 | +26.2% |
| Equity | 10/15 | €59,487 | €88,277 | +€28,790 | +48.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,487 | €86,277 | +€28,790 | +50.1% |
| Amounts payable | 17/49 | €70,012 | €75,196 | +€5,184 | +7.4% |
| Amounts payable after more than one year | 17 | - | €13,175 | +€13,175 | |
| Financial debts | 170/4 | - | €13,175 | +€13,175 | |
| Amounts payable within one year | 42/48 | €70,012 | €62,021 | -€7,991 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €5,641 | €10,495 | +€4,854 | +86.0% |
| Trade debts | 44 | €45,049 | €27,609 | -€17,440 | -38.7% |
| Suppliers | 440/4 | €45,049 | €27,609 | -€17,440 | -38.7% |
| Taxes, remuneration and social security | 45 | €19,322 | €23,917 | +€4,595 | +23.8% |
| Taxes | 450/3 | €13,322 | €21,830 | +€8,508 | +63.9% |
| Remuneration and social security | 454/9 | €6,000 | €2,087 | -€3,913 | -65.2% |
| Remuneration, social security and pensions | 62 | - | €1,203 | +€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,010 | €14,461 | +€5,451 | +60.5% |
| Other operating charges | 640/8 | €1,562 | €1,322 | -€240 | -15.4% |
| Non-recurring operating charges | 66A | - | €7,250 | +€7,250 | |
| Gross operating margin | 9900 | €77,210 | €63,226 | -€13,984 | -18.1% |
| Operating profit (loss) | 9901 | €66,638 | €38,990 | -€27,648 | -41.5% |
| Financial income | 75/76B | - | €391 | +€391 | |
| Recurring financial income | 75 | - | €391 | +€391 | |
| Financial charges | 65/66B | €1,610 | €2,083 | +€473 | +29.4% |
| Recurring financial charges | 65 | €1,610 | €2,083 | +€473 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €65,028 | €37,298 | -€27,730 | -42.6% |
| Income taxes | 67/77 | €13,322 | €8,508 | -€4,814 | -36.1% |
| Profit (loss) for the period | 9904 | €51,706 | €28,790 | -€22,916 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,706 | €28,790 | -€22,916 | -44.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.