C-YES: 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.
C-YES
Largest movements
- Cash -€28,247
down €28,247 (-34.0%), from €83,127 to €54,880
mainly Other debts (-€16,150) and Receivables within one year (-€7,573)
- Receivables within one year +€7,573
up €7,573 (+5,409%), from €140 to €7,713
of which Other amounts receivable: +€7,713
- Other debts -€16,150
down €16,150 (-49.0%), from €32,937 to €16,787
- Tax, wage and social debts -€4,768
down €4,768 (-91.0%), from €5,240 to €472
- Gross operating margin -€27,732
down €27,732 (-75.5%), from €36,740 to €9,008
- Depreciation -€1,741
no longer reported in 2025 (was €1,741)
- Taxes -€1,596
down €1,596 (-34.2%), from €4,667 to €3,071
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 | €87,645 | €66,971 | -€20,674 | -23.6% |
| Fixed assets | 21/28 | €4,378 | €4,378 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,668 | €2,668 | = | 0.0% |
| Furniture and vehicles | 24 | €2,668 | €2,668 | = | 0.0% |
| Financial fixed assets | 28 | €1,710 | €1,710 | = | 0.0% |
| Current assets | 29/58 | €83,267 | €62,593 | -€20,674 | -24.8% |
| Amounts receivable within one year | 40/41 | €140 | €7,713 | +€7,573 | +5,409% |
| Trade receivables | 40 | €140 | - | -€140 | |
| Other amounts receivable | 41 | - | €7,713 | +€7,713 | |
| Cash at bank and in hand | 54/58 | €83,127 | €54,880 | -€28,247 | -34.0% |
| Total equity and liabilities | 10/49 | €87,645 | €66,971 | -€20,674 | -23.6% |
| Equity | 10/15 | €47,365 | €47,301 | -€64 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,165 | €41,101 | -€64 | -0.2% |
| Amounts payable | 17/49 | €40,280 | €19,670 | -€20,610 | -51.2% |
| Amounts payable after more than one year | 17 | €1,690 | €1,690 | = | 0.0% |
| Other amounts payable | 178/9 | €1,690 | €1,690 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,590 | €17,980 | -€20,610 | -53.4% |
| Trade debts | 44 | €413 | €721 | +€308 | +74.6% |
| Suppliers | 440/4 | €413 | €721 | +€308 | +74.6% |
| Taxes, remuneration and social security | 45 | €5,240 | €472 | -€4,768 | -91.0% |
| Taxes | 450/3 | €5,240 | €472 | -€4,768 | -91.0% |
| Other amounts payable | 47/48 | €32,937 | €16,787 | -€16,150 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,741 | - | -€1,741 | |
| Other operating charges | 640/8 | €387 | €589 | +€202 | +52.2% |
| Gross operating margin | 9900 | €36,740 | €9,008 | -€27,732 | -75.5% |
| Operating profit (loss) | 9901 | €34,612 | €8,419 | -€26,193 | -75.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €344 | €412 | +€68 | +19.8% |
| Recurring financial charges | 65 | €344 | €412 | +€68 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €34,274 | €8,007 | -€26,267 | -76.6% |
| Income taxes | 67/77 | €4,667 | €3,071 | -€1,596 | -34.2% |
| Profit (loss) for the period | 9904 | €29,607 | €4,936 | -€24,671 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,607 | €4,936 | -€24,671 | -83.3% |
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 19 October 2026 via checked.be.