ALL CAR YANNICK: 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.
ALL CAR YANNICK
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+3,072%), from €34,440 to €1.1m
of which Land and buildings: +€1.1m
- Cash -€54,247
down €54,247 (-19.2%), from €282,121 to €227,874
mainly Investment in fixed assets (net) (-€1.1m) and Current investments (-€49,261)
- Current investments +€49,261
new in 2025: €49,261
- Contributions +€1.1m
up €1.1m (+3,049%), from €36,078 to €1.1m
- Other debts -€47,292
down €47,292 (-56.2%), from €84,076 to €36,785
- Gross operating margin +€108,594
up €108,594, from -€57,812 to €50,781
- Depreciation +€29,276
up €29,276 (+228%), from €12,837 to €42,113
- Other operating charges +€3,315
up €3,315 (+88.2%), from €3,756 to €7,070
- Financial charges -€2,677
down €2,677 (-42.5%), from €6,304 to €3,627
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 | €332,953 | €1,377,256 | +€1.0m | +314% |
| Fixed assets | 21/28 | €34,468 | €1,092,356 | +€1.1m | +3,069% |
| Tangible fixed assets | 22/27 | €34,440 | €1,092,328 | +€1.1m | +3,072% |
| Land and buildings | 22 | - | €1,070,266 | +€1.1m | |
| Furniture and vehicles | 24 | €34,440 | €22,061 | -€12,379 | -35.9% |
| Financial fixed assets | 28 | €28 | €28 | = | 0.0% |
| Current assets | 29/58 | €298,485 | €284,900 | -€13,585 | -4.6% |
| Amounts receivable within one year | 40/41 | €14,572 | €5,185 | -€9,387 | -64.4% |
| Trade receivables | 40 | €435 | €435 | = | 0.0% |
| Other amounts receivable | 41 | €14,137 | €4,750 | -€9,387 | -66.4% |
| Current investments | 50/53 | - | €49,261 | +€49,261 | |
| Cash at bank and in hand | 54/58 | €282,121 | €227,874 | -€54,247 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,793 | €2,580 | +€787 | +43.9% |
| Total equity and liabilities | 10/49 | €332,953 | €1,377,256 | +€1.0m | +314% |
| Equity | 10/15 | €235,527 | €1,335,776 | +€1.1m | +467% |
| Contributions | 10/11 | €36,078 | €1,136,078 | +€1.1m | +3,049% |
| Reserves | 13 | €278,382 | €278,382 | = | 0.0% |
| Distributable reserves | 133 | €278,382 | €278,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,933 | -€78,684 | +€249 | +0.3% |
| Amounts payable | 17/49 | €97,426 | €41,480 | -€55,946 | -57.4% |
| Amounts payable within one year | 42/48 | €90,531 | €38,559 | -€51,972 | -57.4% |
| Trade debts | 44 | €5,988 | €686 | -€5,302 | -88.5% |
| Suppliers | 440/4 | €5,988 | €686 | -€5,302 | -88.5% |
| Taxes, remuneration and social security | 45 | €467 | €1,088 | +€621 | +133% |
| Taxes | 450/3 | €467 | €1,088 | +€621 | +133% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €84,076 | €36,785 | -€47,292 | -56.2% |
| Accrued charges and deferred income | 492/3 | €6,895 | €2,921 | -€3,975 | -57.6% |
| Non-recurring operating income | 76A | €550 | €0 | -€550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,837 | €42,113 | +€29,276 | +228% |
| Other operating charges | 640/8 | €3,756 | €7,070 | +€3,315 | +88.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€57,812 | €50,781 | +€108,594 | |
| Operating profit (loss) | 9901 | -€74,405 | €1,598 | +€76,003 | |
| Financial income | 75/76B | €1,943 | €2,434 | +€491 | +25.3% |
| Recurring financial income | 75 | €1,943 | €2,434 | +€491 | +25.3% |
| Financial charges | 65/66B | €6,304 | €3,627 | -€2,677 | -42.5% |
| Recurring financial charges | 65 | €6,304 | €3,627 | -€2,677 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€78,766 | €405 | +€79,171 | |
| Income taxes | 67/77 | €167 | €156 | -€11 | -6.5% |
| Profit (loss) for the period | 9904 | -€78,933 | €249 | +€79,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,933 | €249 | +€79,182 |
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.