DE YZERVRETERS: 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.
DE YZERVRETERS
Largest movements
- Financial fixed assets -€97,814
down €97,814 (-100%), from €97,814 to €0
- Cash +€16,112
up €16,112 (+18.0%), from €89,347 to €105,459
mainly Investment in fixed assets (net) (+€97,814) and Net result for the year (+€70,718)
- Receivables within one year +€7,905
up €7,905 (+3.3%), from €237,142 to €245,047
- Trade debts -€85,307
down €85,307 (-36.0%), from €237,147 to €151,840
- Tax, wage and social debts +€42,043
up €42,043 (+50.9%), from €82,619 to €124,662
of which Remuneration and social security: +€41,668
- Other debts -€37,000
down €37,000 (-37.0%), from €100,000 to €63,000
- Reserves +€8,000
up €8,000 (+200%), from €4,000 to €12,000
- Gross operating margin -€108,883
down €108,883 (-9.6%), from €1.1m to €1.0m
- Staff costs -€76,815
down €76,815 (-7.6%), from €1.0m to €936,759
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 | €436,903 | €364,406 | -€72,497 | -16.6% |
| Fixed assets | 21/28 | €109,107 | €8,595 | -€100,512 | -92.1% |
| Tangible fixed assets | 22/27 | €11,293 | €8,595 | -€2,698 | -23.9% |
| Furniture and vehicles | 24 | €11,293 | €8,595 | -€2,698 | -23.9% |
| Financial fixed assets | 28 | €97,814 | €0 | -€97,814 | -100% |
| Current assets | 29/58 | €327,797 | €355,811 | +€28,015 | +8.5% |
| Amounts receivable within one year | 40/41 | €237,142 | €245,047 | +€7,905 | +3.3% |
| Other amounts receivable | 41 | €237,142 | €245,047 | +€7,905 | +3.3% |
| Cash at bank and in hand | 54/58 | €89,347 | €105,459 | +€16,112 | +18.0% |
| Deferred charges and accrued income | 490/1 | €1,308 | €5,305 | +€3,998 | +306% |
| Total equity and liabilities | 10/49 | €436,903 | €364,406 | -€72,497 | -16.6% |
| Equity | 10/15 | €17,137 | €24,855 | +€7,718 | +45.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €4,000 | €12,000 | +€8,000 | +200% |
| Distributable reserves | 133 | €4,000 | €12,000 | +€8,000 | +200% |
| Profit (loss) carried forward | 14 | €637 | €355 | -€282 | -44.3% |
| Amounts payable | 17/49 | €419,766 | €339,551 | -€80,215 | -19.1% |
| Amounts payable within one year | 42/48 | €419,766 | €339,502 | -€80,264 | -19.1% |
| Trade debts | 44 | €237,147 | €151,840 | -€85,307 | -36.0% |
| Suppliers | 440/4 | €237,147 | €151,840 | -€85,307 | -36.0% |
| Taxes, remuneration and social security | 45 | €82,619 | €124,662 | +€42,043 | +50.9% |
| Taxes | 450/3 | - | €375 | +€375 | |
| Remuneration and social security | 454/9 | €82,619 | €124,287 | +€41,668 | +50.4% |
| Other amounts payable | 47/48 | €100,000 | €63,000 | -€37,000 | -37.0% |
| Accrued charges and deferred income | 492/3 | - | €49 | +€49 | |
| Remuneration, social security and pensions | 62 | €1,013,574 | €936,759 | -€76,815 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,197 | €2,698 | +€501 | +22.8% |
| Other operating charges | 640/8 | €1,214 | €721 | -€493 | -40.6% |
| Gross operating margin | 9900 | €1,133,165 | €1,024,282 | -€108,883 | -9.6% |
| Operating profit (loss) | 9901 | €116,180 | €84,104 | -€32,076 | -27.6% |
| Financial income | 75/76B | €228 | €464 | +€236 | +104% |
| Recurring financial income | 75 | €228 | €464 | +€236 | +104% |
| Financial charges | 65/66B | €2,716 | €4,077 | +€1,361 | +50.1% |
| Recurring financial charges | 65 | €2,716 | €4,077 | +€1,361 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €113,692 | €80,492 | -€33,200 | -29.2% |
| Income taxes | 67/77 | €9,055 | €9,774 | +€719 | +7.9% |
| Profit (loss) for the period | 9904 | €104,637 | €70,718 | -€33,919 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,637 | €70,718 | -€33,919 | -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 20 October 2026 via checked.be.