GYE: what changed
Two fiscal 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.
GYE
Largest movements
- Cash +€7,513
up €7,513 (+31.6%), from €23,786 to €31,299
mainly Trade debts (+€10,430) and Receivables within one year (+€2,498)
- Tangible fixed assets +€5,098
up €5,098 (+211.9%), from €2,406 to €7,504
- Receivables within one year -€2,498
down €2,498 (-41.6%), from €6,004 to €3,507
of which Other amounts receivable: -€5,412
- Stocks and contracts -€2,000
no longer reported in 2025 (was €2,000)
- Deferred charges and accrued income +€1,697
up €1,697 (+285.0%), from €596 to €2,293
- Trade debts +€10,430
up €10,430 (+1285.7%), from €811 to €11,242
- Other debts -€2,949
down €2,949 (-6.4%), from €46,287 to €43,339
- Tax, wage and social debts +€1,017
new in 2025: €1,017
- Accrued charges and deferred income +€682
up €682 (+142.1%), from €480 to €1,162
- Profit (loss) carried forward +€459
up €459 (+2.1%), from -€22,234 to -€21,775
- Write-downs -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€4,119
down €4,119 (-20.6%), from €20,034 to €15,915
- Taxes +€1,017
new in 2025: €1,017
- Financial income -€980
no longer reported in 2025 (was €980)
- Financial charges -€635
down €635 (-18.4%), from €3,457 to €2,822
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.
Cash bridge derived
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 | €35,345 | €44,985 | +€9,640 | +27.3% |
| Fixed assets | 21/28 | €2,959 | €7,887 | +€4,928 | +166.5% |
| Intangible fixed assets | 21 | €553 | €383 | -€170 | -30.7% |
| Tangible fixed assets | 22/27 | €2,406 | €7,504 | +€5,098 | +211.9% |
| Furniture and vehicles | 24 | €2,406 | €7,504 | +€5,098 | +211.9% |
| Current assets | 29/58 | €32,386 | €37,098 | +€4,712 | +14.5% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €6,004 | €3,507 | -€2,498 | -41.6% |
| Trade receivables | 40 | - | €2,914 | +€2,914 | |
| Other amounts receivable | 41 | €6,004 | €593 | -€5,412 | -90.1% |
| Cash at bank and in hand | 54/58 | €23,786 | €31,299 | +€7,513 | +31.6% |
| Deferred charges and accrued income | 490/1 | €596 | €2,293 | +€1,697 | +285.0% |
| Total equity and liabilities | 10/49 | €35,345 | €44,985 | +€9,640 | +27.3% |
| Equity | 10/15 | -€12,234 | -€11,775 | +€459 | +3.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,234 | -€21,775 | +€459 | +2.1% |
| Amounts payable | 17/49 | €47,579 | €56,759 | +€9,181 | +19.3% |
| Amounts payable within one year | 42/48 | €47,099 | €55,597 | +€8,498 | +18.0% |
| Trade debts | 44 | €811 | €11,242 | +€10,430 | +1285.7% |
| Suppliers | 440/4 | €811 | €11,242 | +€10,430 | +1285.7% |
| Taxes, remuneration and social security | 45 | - | €1,017 | +€1,017 | |
| Remuneration and social security | 454/9 | - | €1,017 | +€1,017 | |
| Other amounts payable | 47/48 | €46,287 | €43,339 | -€2,949 | -6.4% |
| Accrued charges and deferred income | 492/3 | €480 | €1,162 | +€682 | +142.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €1,022 | +€104 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | - | -€10,000 | |
| Other operating charges | 640/8 | €810 | €595 | -€216 | -26.6% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €20,034 | €15,915 | -€4,119 | -20.6% |
| Operating profit (loss) | 9901 | €8,305 | €4,298 | -€4,007 | -48.2% |
| Financial income | 75/76B | €980 | - | -€980 | |
| Recurring financial income | 75 | €980 | - | -€980 | |
| Financial charges | 65/66B | €3,457 | €2,822 | -€635 | -18.4% |
| Recurring financial charges | 65 | €3,457 | €2,822 | -€635 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €5,828 | €1,476 | -€4,352 | -74.7% |
| Income taxes | 67/77 | - | €1,017 | +€1,017 | |
| Profit (loss) for the period | 9904 | €5,828 | €459 | -€5,369 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,828 | €459 | -€5,369 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.