DR BEN YEDDER: 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.
DR BEN YEDDER
Largest movements
- Cash -€197,317
down €197,317 (-69.5%), from €283,943 to €86,626
mainly Contributions, distributions and other (-€248,156) and Other debts (-€125,627)
- Receivables within one year +€98,909
up €98,909 (+686%), from €14,425 to €113,334
- Receivables after one year -€45,000
down €45,000 (-50.0%), from €90,000 to €45,000
- Tangible fixed assets -€14,694
down €14,694 (-14.5%), from €101,179 to €86,486
of which Furniture and vehicles: -€28,125
- Deferred charges and accrued income +€7,415
up €7,415 (+21,418%), from €35 to €7,450
- Other debts -€125,627
down €125,627 (-37.3%), from €336,560 to €210,933
- Debts after one year -€38,499
down €38,499 (-67.2%), from €57,302 to €18,803
- Trade debts +€8,421
up €8,421 (+1,266%), from €665 to €9,086
- Gross operating margin +€15,918
up €15,918 (+4.5%), from €353,477 to €369,395
- Taxes +€6,418
up €6,418 (+8.8%), from €73,116 to €79,534
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 | €489,582 | €338,895 | -€150,687 | -30.8% |
| Fixed assets | 21/28 | €101,179 | €86,486 | -€14,694 | -14.5% |
| Tangible fixed assets | 22/27 | €101,179 | €86,486 | -€14,694 | -14.5% |
| Land and buildings | 22 | €14,202 | €36,704 | +€22,502 | +158% |
| Plant, machinery and equipment | 23 | €22,309 | €13,238 | -€9,071 | -40.7% |
| Furniture and vehicles | 24 | €64,668 | €36,543 | -€28,125 | -43.5% |
| Current assets | 29/58 | €388,403 | €252,409 | -€135,994 | -35.0% |
| Amounts receivable after more than one year | 29 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Other amounts receivable | 291 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €14,425 | €113,334 | +€98,909 | +686% |
| Other amounts receivable | 41 | €14,425 | €113,334 | +€98,909 | +686% |
| Cash at bank and in hand | 54/58 | €283,943 | €86,626 | -€197,317 | -69.5% |
| Deferred charges and accrued income | 490/1 | €35 | €7,450 | +€7,415 | +21,418% |
| Total equity and liabilities | 10/49 | €489,582 | €338,895 | -€150,687 | -30.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €484,582 | €333,895 | -€150,687 | -31.1% |
| Amounts payable after more than one year | 17 | €57,302 | €18,803 | -€38,499 | -67.2% |
| Financial debts | 170/4 | €57,302 | €18,803 | -€38,499 | -67.2% |
| Amounts payable within one year | 42/48 | €427,280 | €315,092 | -€112,188 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €53,749 | €55,349 | +€1,600 | +3.0% |
| Trade debts | 44 | €665 | €9,086 | +€8,421 | +1,266% |
| Suppliers | 440/4 | €665 | €9,086 | +€8,421 | +1,266% |
| Taxes, remuneration and social security | 45 | €36,307 | €39,723 | +€3,417 | +9.4% |
| Taxes | 450/3 | €36,307 | €37,223 | +€917 | +2.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €336,560 | €210,933 | -€125,627 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,238 | €43,965 | +€727 | +1.7% |
| Other operating charges | 640/8 | €258 | €246 | -€13 | -4.9% |
| Gross operating margin | 9900 | €353,477 | €369,395 | +€15,918 | +4.5% |
| Operating profit (loss) | 9901 | €309,980 | €325,184 | +€15,203 | +4.9% |
| Financial income | 75/76B | €5,090 | €7,206 | +€2,116 | +41.6% |
| Recurring financial income | 75 | €5,090 | €6,960 | +€1,870 | +36.7% |
| Non-recurring financial income | 76B | - | €246 | +€246 | |
| Financial charges | 65/66B | €7,244 | €4,700 | -€2,544 | -35.1% |
| Recurring financial charges | 65 | €7,244 | €4,700 | -€2,544 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €307,826 | €327,690 | +€19,864 | +6.5% |
| Income taxes | 67/77 | €73,116 | €79,534 | +€6,418 | +8.8% |
| Profit (loss) for the period | 9904 | €234,710 | €248,156 | +€13,446 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €234,710 | €248,156 | +€13,446 | +5.7% |
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 24 October 2026 via checked.be.