IMMO YADA: 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.
IMMO YADA
Largest movements
- Receivables within one year +€196,144
up €196,144 (+110%), from €178,131 to €374,275
of which Other amounts receivable: +€196,144
- Cash -€6,806
down €6,806 (-64.5%), from €10,558 to €3,752
- Short-term financial debts +€200,518
up €200,518, from €0 to €200,518
- Reserves -€10,000
down €10,000 (-3.6%), from €280,000 to €270,000
of which Distributable reserves: -€10,000
- Other debts +€5,945
up €5,945 (+149%), from €4,000 to €9,945
- Gross operating margin -€22,533
down €22,533, from €20,289 to -€2,244
- Taxes -€3,375
down €3,375 (-100%), from €3,375 to €0
- Financial charges +€1,140
up €1,140 (+24.9%), from €4,570 to €5,709
- Other operating charges +€347
up €347 (+37.4%), from €928 to €1,275
- Depreciation -€340
down €340 (-17.6%), from €1,931 to €1,591
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,856 | €531,137 | +€189,281 | +55.4% |
| Fixed assets | 21/28 | €13,998 | €12,407 | -€1,591 | -11.4% |
| Tangible fixed assets | 22/27 | €1,591 | €0 | -€1,591 | -100% |
| Furniture and vehicles | 24 | €1,591 | €0 | -€1,591 | -100% |
| Financial fixed assets | 28 | €12,407 | €12,407 | = | 0.0% |
| Current assets | 29/58 | €327,858 | €518,730 | +€190,872 | +58.2% |
| Stocks and contracts in progress | 3 | €139,170 | €140,703 | +€1,533 | +1.1% |
| Stocks | 30/36 | €139,170 | €140,703 | +€1,533 | +1.1% |
| Amounts receivable within one year | 40/41 | €178,131 | €374,275 | +€196,144 | +110% |
| Trade receivables | 40 | €6,072 | €6,072 | = | 0.0% |
| Other amounts receivable | 41 | €172,059 | €368,203 | +€196,144 | +114% |
| Cash at bank and in hand | 54/58 | €10,558 | €3,752 | -€6,806 | -64.5% |
| Total equity and liabilities | 10/49 | €341,856 | €531,137 | +€189,281 | +55.4% |
| Equity | 10/15 | €330,909 | €320,090 | -€10,819 | -3.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €280,000 | €270,000 | -€10,000 | -3.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €275,000 | €265,000 | -€10,000 | -3.6% |
| Profit (loss) carried forward | 14 | €909 | €90 | -€819 | -90.1% |
| Amounts payable | 17/49 | €10,947 | €211,046 | +€200,100 | +1,828% |
| Amounts payable within one year | 42/48 | €10,947 | €210,681 | +€199,735 | +1,825% |
| Financial debts | 43 | €0 | €200,518 | +€200,518 | |
| Credit institutions | 430/8 | €0 | €200,518 | +€200,518 | |
| Trade debts | 44 | €3,572 | €218 | -€3,354 | -93.9% |
| Suppliers | 440/4 | €3,572 | €218 | -€3,354 | -93.9% |
| Taxes, remuneration and social security | 45 | €3,375 | €0 | -€3,375 | -100% |
| Taxes | 450/3 | €3,375 | €0 | -€3,375 | -100% |
| Other amounts payable | 47/48 | €4,000 | €9,945 | +€5,945 | +149% |
| Accrued charges and deferred income | 492/3 | - | €365 | +€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €1,591 | -€340 | -17.6% |
| Other operating charges | 640/8 | €928 | €1,275 | +€347 | +37.4% |
| Gross operating margin | 9900 | €20,289 | -€2,244 | -€22,533 | |
| Operating profit (loss) | 9901 | €17,430 | -€5,110 | -€22,540 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €4,570 | €5,709 | +€1,140 | +24.9% |
| Recurring financial charges | 65 | €4,570 | €5,709 | +€1,140 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €12,868 | -€10,819 | -€23,687 | |
| Income taxes | 67/77 | €3,375 | €0 | -€3,375 | -100% |
| Profit (loss) for the period | 9904 | €9,493 | -€10,819 | -€20,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,493 | -€10,819 | -€20,312 |
Source: filed annual accounts (NBB), financial years ended 30 November 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.