Derudder YNA: 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.
Derudder YNA
Largest movements
- Receivables within one year -€77,792
down €77,792 (-62.7%), from €124,061 to €46,269
of which Trade receivables: -€61,807
- Cash +€17,943
up €17,943 (+6.6%), from €272,884 to €290,827
mainly Receivables within one year (+€77,792) and Other debts (+€41,134)
- Tangible fixed assets -€14,857
down €14,857 (-46.4%), from €32,007 to €17,150
of which Furniture and vehicles: -€14,647
- Stocks and contracts -€5,318
down €5,318 (-31.2%), from €17,026 to €11,707
- Trade debts -€62,590
down €62,590 (-88.2%), from €70,983 to €8,394
- Reserves -€47,700
down €47,700 (-15.2%), from €313,875 to €266,175
of which Distributable reserves: -€47,700
- Other debts +€41,134
new in 2025: €41,134
- Current portion of long-term debt -€5,087
down €5,087 (-50.8%), from €10,015 to €4,928
- Debts after one year -€4,928
down €4,928 (-100%), from €4,928 to €0
- Gross operating margin -€108,048
down €108,048 (-63.4%), from €170,404 to €62,356
- Staff costs -€22,490
down €22,490 (-35.1%), from €64,050 to €41,560
- Taxes -€21,976
down €21,976 (-88.7%), from €24,774 to €2,799
- Depreciation -€2,986
down €2,986 (-16.7%), from €17,842 to €14,857
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 | €450,204 | €371,621 | -€78,583 | -17.5% |
| Fixed assets | 21/28 | €32,057 | €17,200 | -€14,857 | -46.3% |
| Tangible fixed assets | 22/27 | €32,007 | €17,150 | -€14,857 | -46.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €30,023 | €15,376 | -€14,647 | -48.8% |
| Other tangible fixed assets | 26 | €1,984 | €1,774 | -€210 | -10.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €418,147 | €354,421 | -€63,726 | -15.2% |
| Stocks and contracts in progress | 3 | €17,026 | €11,707 | -€5,318 | -31.2% |
| Stocks | 30/36 | €17,026 | €11,707 | -€5,318 | -31.2% |
| Amounts receivable within one year | 40/41 | €124,061 | €46,269 | -€77,792 | -62.7% |
| Trade receivables | 40 | €98,318 | €36,511 | -€61,807 | -62.9% |
| Other amounts receivable | 41 | €25,743 | €9,758 | -€15,984 | -62.1% |
| Cash at bank and in hand | 54/58 | €272,884 | €290,827 | +€17,943 | +6.6% |
| Deferred charges and accrued income | 490/1 | €4,177 | €5,618 | +€1,441 | +34.5% |
| Total equity and liabilities | 10/49 | €450,204 | €371,621 | -€78,583 | -17.5% |
| Equity | 10/15 | €337,427 | €289,815 | -€47,613 | -14.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €313,875 | €266,175 | -€47,700 | -15.2% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €312,000 | €264,300 | -€47,700 | -15.3% |
| Profit (loss) carried forward | 14 | €11,152 | €11,240 | +€87 | +0.8% |
| Amounts payable | 17/49 | €112,777 | €81,807 | -€30,970 | -27.5% |
| Amounts payable after more than one year | 17 | €4,928 | €0 | -€4,928 | -100% |
| Financial debts | 170/4 | €4,928 | €0 | -€4,928 | -100% |
| Amounts payable within one year | 42/48 | €107,849 | €81,799 | -€26,050 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €10,015 | €4,928 | -€5,087 | -50.8% |
| Trade debts | 44 | €70,983 | €8,394 | -€62,590 | -88.2% |
| Suppliers | 440/4 | €70,983 | €8,394 | -€62,590 | -88.2% |
| Taxes, remuneration and social security | 45 | €26,851 | €27,344 | +€493 | +1.8% |
| Taxes | 450/3 | €26,790 | €27,207 | +€417 | +1.6% |
| Remuneration and social security | 454/9 | €61 | €138 | +€76 | +125% |
| Other amounts payable | 47/48 | - | €41,134 | +€41,134 | |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Remuneration, social security and pensions | 62 | €64,050 | €41,560 | -€22,490 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,842 | €14,857 | -€2,986 | -16.7% |
| Other operating charges | 640/8 | €1,104 | €1,296 | +€191 | +17.3% |
| Gross operating margin | 9900 | €170,404 | €62,356 | -€108,048 | -63.4% |
| Operating profit (loss) | 9901 | €87,407 | €4,643 | -€82,764 | -94.7% |
| Financial income | 75/76B | €1,728 | €2,232 | +€504 | +29.2% |
| Recurring financial income | 75 | €1,728 | €2,232 | +€504 | +29.2% |
| Financial charges | 65/66B | €1,873 | €1,690 | -€183 | -9.8% |
| Recurring financial charges | 65 | €1,873 | €1,690 | -€183 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €87,263 | €5,186 | -€82,077 | -94.1% |
| Income taxes | 67/77 | €24,774 | €2,799 | -€21,976 | -88.7% |
| Profit (loss) for the period | 9904 | €62,489 | €2,387 | -€60,101 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,489 | €2,387 | -€60,101 | -96.2% |
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 15 October 2026 via checked.be.