YES CONCEPT: 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.
YES CONCEPT
Largest movements
- Cash +€42,163
up €42,163 (+610%), from €6,916 to €49,079
mainly Depreciation (+€18,183) and Net result for the year (+€16,230)
- Tangible fixed assets -€16,789
down €16,789 (-4.0%), from €422,911 to €406,122
of which Land and buildings: -€18,090
- Profit (loss) carried forward +€16,230
up €16,230 (+32.2%), from -€50,481 to -€34,251
- Tax, wage and social debts +€9,778
up €9,778 (+723%), from €1,353 to €11,131
- Current portion of long-term debt -€6,460
no longer reported in 2025 (was €6,460)
- Accrued charges and deferred income +€5,773
up €5,773 (+761%), from €759 to €6,532
- Taxes -€2,784
down €2,784 (-22.2%), from €12,566 to €9,782
- Financial charges -€1,111
down €1,111 (-61.6%), from €1,804 to €693
- Gross operating margin -€979
down €979 (-1.9%), from €50,808 to €49,829
- Depreciation -€645
down €645 (-3.4%), from €18,828 to €18,183
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 | €429,977 | €455,761 | +€25,784 | +6.0% |
| Fixed assets | 21/28 | €422,911 | €406,122 | -€16,789 | -4.0% |
| Tangible fixed assets | 22/27 | €422,911 | €406,122 | -€16,789 | -4.0% |
| Land and buildings | 22 | €422,906 | €404,816 | -€18,090 | -4.3% |
| Plant, machinery and equipment | 23 | €5 | €1,306 | +€1,301 | +26,020% |
| Current assets | 29/58 | €7,066 | €49,639 | +€42,573 | +603% |
| Amounts receivable within one year | 40/41 | - | €408 | +€408 | |
| Trade receivables | 40 | - | €408 | +€408 | |
| Cash at bank and in hand | 54/58 | €6,916 | €49,079 | +€42,163 | +610% |
| Deferred charges and accrued income | 490/1 | €150 | €152 | +€2 | +1.3% |
| Total equity and liabilities | 10/49 | €429,977 | €455,761 | +€25,784 | +6.0% |
| Equity | 10/15 | €392,252 | €408,482 | +€16,230 | +4.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €407,998 | €407,998 | = | 0.0% |
| Reserves | 13 | €14,735 | €14,735 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,735 | €14,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,481 | -€34,251 | +€16,230 | +32.2% |
| Amounts payable | 17/49 | €37,725 | €47,279 | +€9,554 | +25.3% |
| Amounts payable after more than one year | 17 | €5,440 | €5,780 | +€340 | +6.3% |
| Other amounts payable | 178/9 | €5,440 | €5,780 | +€340 | +6.3% |
| Amounts payable within one year | 42/48 | €31,526 | €34,967 | +€3,441 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €6,460 | - | -€6,460 | |
| Trade debts | 44 | €644 | €1,836 | +€1,192 | +185% |
| Suppliers | 440/4 | €644 | €1,836 | +€1,192 | +185% |
| Taxes, remuneration and social security | 45 | €1,353 | €11,131 | +€9,778 | +723% |
| Taxes | 450/3 | €1,353 | €11,131 | +€9,778 | +723% |
| Other amounts payable | 47/48 | €23,069 | €22,000 | -€1,069 | -4.6% |
| Accrued charges and deferred income | 492/3 | €759 | €6,532 | +€5,773 | +761% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,828 | €18,183 | -€645 | -3.4% |
| Other operating charges | 640/8 | €5,392 | €5,404 | +€12 | +0.2% |
| Gross operating margin | 9900 | €50,808 | €49,829 | -€979 | -1.9% |
| Operating profit (loss) | 9901 | €26,588 | €26,242 | -€346 | -1.3% |
| Financial income | 75/76B | €38 | €463 | +€425 | +1,118% |
| Recurring financial income | 75 | €38 | €463 | +€425 | +1,118% |
| Financial charges | 65/66B | €1,804 | €693 | -€1,111 | -61.6% |
| Recurring financial charges | 65 | €1,804 | €693 | -€1,111 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €24,822 | €26,012 | +€1,190 | +4.8% |
| Income taxes | 67/77 | €12,566 | €9,782 | -€2,784 | -22.2% |
| Profit (loss) for the period | 9904 | €12,256 | €16,230 | +€3,974 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,256 | €16,230 | +€3,974 | +32.4% |
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 26 October 2026 via checked.be.