BUREAU YVES FASTRE: 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.
What changed
BUREAU YVES FASTRE
NACE 64.910, Financial service activities, except insurance and pension funding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€325,454
2024 · €314,907+€10,547
Equity
€4.8m
2024 · €4.4m+€325,454
Cash
€322,380
2024 · €69,569+€252,811
Balance sheet total
€10.5m
2024 · €8.9m+€1.6m
Largest movements
Assets
- Intangible fixed assets +€1.3m
up €1.3m (+2,193%), from €61,510 to €1.4m
- Cash +€252,811
up €252,811 (+363%), from €69,569 to €322,380
mainly Other debts (+€1.1m) and Depreciation (+€492,053)
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+70.7%), from €1.6m to €2.7m
- Reserves +€325,454
up €325,454 (+7.4%), from €4.4m to €4.7m
of which Distributable reserves: +€325,454
Income statement
- Gross operating margin +€293,883
up €293,883 (+32.4%), from €906,671 to €1.2m
- Depreciation +€192,534
up €192,534 (+64.3%), from €299,520 to €492,053
- Staff costs +€113,112
up €113,112 (+219%), from €51,750 to €164,863
- Financial income +€37,304
up €37,304 (+72.5%), from €51,422 to €88,726
of which Financial income: +€37,004
- Other operating charges +€36,741
up €36,741 (+90.0%), from €40,843 to €77,585
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.
Result 2024
€314,907
Gross operating margin
+€293,883
Staff costs
-€113,112
Depreciation
-€192,534
Other operating charges
-€36,741
Financial income
+€37,304
Financial charges
+€22,558
Taxes
-€812
Result 2025
€325,454
raises the resultlowers the result
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.
From operations
+€1.9m
Investment
-€1.8m
Financing
+€127,929
Cash 2024
€69,569
From operations (derived)
+€1.9m
Net result for the year
+€325,454
Depreciation
+€492,053
Stocks and contracts
+€59,892
Receivables within one year
-€37,046
Deferred charges and accrued income
-€41,000
Trade debts
+€30,018
Tax, wage and social debts
-€42,392
Other debts
+€1.1m
Accrued charges and deferred income
+€26,895
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
+€127,929
Debts after one year
+€85,281
Current portion of long-term debt
+€41,539
Short-term financial debts
+€1,109
Cash 2025
€322,380
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,940,908 | €10,536,603 | +€1.6m | +17.8% |
| Fixed assets | 21/28 | €7,368,707 | €8,693,437 | +€1.3m | +18.0% |
| Intangible fixed assets | 21 | €61,510 | €1,410,254 | +€1.3m | +2,193% |
| Tangible fixed assets | 22/27 | €4,947,979 | €4,923,964 | -€24,015 | -0.5% |
| Land and buildings | 22 | €4,655,725 | €4,552,131 | -€103,594 | -2.2% |
| Plant, machinery and equipment | 23 | €153,913 | €154,635 | +€722 | +0.5% |
| Furniture and vehicles | 24 | €104,933 | €180,700 | +€75,767 | +72.2% |
| Assets under construction and advance payments | 27 | €33,408 | €36,498 | +€3,090 | +9.2% |
| Financial fixed assets | 28 | €2,359,218 | €2,359,218 | = | 0.0% |
| Current assets | 29/58 | €1,572,201 | €1,843,166 | +€270,965 | +17.2% |
| Stocks and contracts in progress | 3 | €110,582 | €50,690 | -€59,892 | -54.2% |
| Stocks | 30/36 | €110,582 | €50,690 | -€59,892 | -54.2% |
| Amounts receivable within one year | 40/41 | €1,357,157 | €1,394,203 | +€37,046 | +2.7% |
| Trade receivables | 40 | €63,279 | €117,437 | +€54,158 | +85.6% |
| Other amounts receivable | 41 | €1,293,878 | €1,276,766 | -€17,112 | -1.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €69,569 | €322,380 | +€252,811 | +363% |
| Deferred charges and accrued income | 490/1 | €34,893 | €75,893 | +€41,000 | +118% |
| Total equity and liabilities | 10/49 | €8,940,908 | €10,536,603 | +€1.6m | +17.8% |
| Equity | 10/15 | €4,449,117 | €4,774,571 | +€325,454 | +7.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,387,117 | €4,712,571 | +€325,454 | +7.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €4,362,167 | €4,687,621 | +€325,454 | +7.5% |
| Amounts payable | 17/49 | €4,491,791 | €5,762,032 | +€1.3m | +28.3% |
| Amounts payable after more than one year | 17 | €2,252,160 | €2,337,441 | +€85,281 | +3.8% |
| Financial debts | 170/4 | €2,252,160 | €2,337,441 | +€85,281 | +3.8% |
| Amounts payable within one year | 42/48 | €2,237,628 | €3,395,693 | +€1.2m | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €362,499 | €404,038 | +€41,539 | +11.5% |
| Financial debts | 43 | €15,877 | €16,986 | +€1,109 | +7.0% |
| Other loans | 439 | €15,877 | €16,986 | +€1,109 | +7.0% |
| Trade debts | 44 | €167,658 | €197,676 | +€30,018 | +17.9% |
| Suppliers | 440/4 | €167,658 | €197,676 | +€30,018 | +17.9% |
| Taxes, remuneration and social security | 45 | €95,562 | €53,169 | -€42,392 | -44.4% |
| Taxes | 450/3 | €82,376 | €13,335 | -€69,041 | -83.8% |
| Remuneration and social security | 454/9 | €13,186 | €39,835 | +€26,649 | +202% |
| Other amounts payable | 47/48 | €1,596,032 | €2,723,824 | +€1.1m | +70.7% |
| Accrued charges and deferred income | 492/3 | €2,003 | €28,898 | +€26,895 | +1,343% |
| Non-recurring operating income | 76A | €10,918 | €0 | -€10,918 | -100% |
| Remuneration, social security and pensions | 62 | €51,750 | €164,863 | +€113,112 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299,520 | €492,053 | +€192,534 | +64.3% |
| Other operating charges | 640/8 | €40,843 | €77,585 | +€36,741 | +90.0% |
| Gross operating margin | 9900 | €906,671 | €1,200,554 | +€293,883 | +32.4% |
| Operating profit (loss) | 9901 | €514,557 | €466,053 | -€48,504 | -9.4% |
| Financial income | 75/76B | €51,422 | €88,726 | +€37,304 | +72.5% |
| Recurring financial income | 75 | €51,422 | €88,426 | +€37,004 | +72.0% |
| Non-recurring financial income | 76B | - | €300 | +€300 | |
| Financial charges | 65/66B | €112,122 | €89,564 | -€22,558 | -20.1% |
| Recurring financial charges | 65 | €112,122 | €89,564 | -€22,558 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €453,858 | €465,216 | +€11,358 | +2.5% |
| Income taxes | 67/77 | €138,951 | €139,762 | +€812 | +0.6% |
| Profit (loss) for the period | 9904 | €314,907 | €325,454 | +€10,547 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €314,907 | €325,454 | +€10,547 | +3.3% |
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 29 October 2026 via checked.be.