IMMO YAN: 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.
IMMO YAN
Largest movements
- Receivables within one year -€8,695
down €8,695 (-58.9%), from €14,760 to €6,065
of which Trade receivables: -€10,080
- Tangible fixed assets +€5,978
up €5,978 (+1104.9%), from €541 to €6,519
of which Furniture and vehicles: +€5,978
- Stocks and contracts +€5,550
up €5,550 (+29.2%), from €19,000 to €24,550
- Cash +€2,391
up €2,391 (+23.9%), from €10,001 to €12,392
mainly Other debts (+€9,886) and Receivables within one year (+€8,695)
- Deferred charges and accrued income +€1,686
up €1,686 (+349.2%), from €483 to €2,169
- Other debts +€9,886
up €9,886 (+164.2%), from €6,021 to €15,906
- Profit (loss) carried forward -€3,706
down €3,706 (-73.0%), from €5,075 to €1,368
- Trade debts +€3,680
up €3,680 (+189.4%), from €1,943 to €5,623
- Debts after one year -€3,133
down €3,133 (-40.1%), from €7,813 to €4,680
- Gross operating margin -€17,741
down €17,741 (-91.2%), from €19,446 to €1,705
- Financial charges -€6,214
down €6,214 (-91.5%), from €6,788 to €574
of which Non-recurring financial charges: -€6,159
- Depreciation +€1,276
up €1,276 (+231.7%), from €551 to €1,826
- Other operating charges +€1,266
up €1,266 (+169.8%), from €745 to €2,011
- Write-downs +€1,000
new in 2025: €1,000
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 | €44,785 | €51,695 | +€6,910 | +15.4% |
| Fixed assets | 21/28 | €541 | €6,519 | +€5,978 | +1104.9% |
| Tangible fixed assets | 22/27 | €541 | €6,519 | +€5,978 | +1104.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €541 | €6,519 | +€5,978 | +1104.9% |
| Current assets | 29/58 | €44,244 | €45,176 | +€932 | +2.1% |
| Stocks and contracts in progress | 3 | €19,000 | €24,550 | +€5,550 | +29.2% |
| Stocks | 30/36 | €19,000 | €24,550 | +€5,550 | +29.2% |
| Amounts receivable within one year | 40/41 | €14,760 | €6,065 | -€8,695 | -58.9% |
| Trade receivables | 40 | €13,549 | €3,469 | -€10,080 | -74.4% |
| Other amounts receivable | 41 | €1,211 | €2,596 | +€1,386 | +114.5% |
| Cash at bank and in hand | 54/58 | €10,001 | €12,392 | +€2,391 | +23.9% |
| Deferred charges and accrued income | 490/1 | €483 | €2,169 | +€1,686 | +349.2% |
| Total equity and liabilities | 10/49 | €44,785 | €51,695 | +€6,910 | +15.4% |
| Equity | 10/15 | €25,535 | €21,828 | -€3,706 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,075 | €1,368 | -€3,706 | -73.0% |
| Amounts payable | 17/49 | €19,250 | €29,867 | +€10,617 | +55.2% |
| Amounts payable after more than one year | 17 | €7,813 | €4,680 | -€3,133 | -40.1% |
| Financial debts | 170/4 | €7,813 | €4,680 | -€3,133 | -40.1% |
| Amounts payable within one year | 42/48 | €10,962 | €24,662 | +€13,700 | +125.0% |
| Current portion of amounts payable after more than one year | 42 | €2,998 | €3,133 | +€135 | +4.5% |
| Trade debts | 44 | €1,943 | €5,623 | +€3,680 | +189.4% |
| Suppliers | 440/4 | €1,943 | €5,623 | +€3,680 | +189.4% |
| Other amounts payable | 47/48 | €6,021 | €15,906 | +€9,886 | +164.2% |
| Accrued charges and deferred income | 492/3 | €475 | €525 | +€49 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,826 | +€1,276 | +231.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €745 | €2,011 | +€1,266 | +169.8% |
| Gross operating margin | 9900 | €19,446 | €1,705 | -€17,741 | -91.2% |
| Operating profit (loss) | 9901 | €18,150 | -€3,133 | -€21,283 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6,788 | €574 | -€6,214 | -91.5% |
| Recurring financial charges | 65 | €630 | €574 | -€55 | -8.8% |
| Non-recurring financial charges | 66B | €6,159 | - | -€6,159 | |
| Profit (loss) for the period before taxes | 9903 | €11,362 | -€3,706 | -€15,068 | |
| Profit (loss) for the period | 9904 | €11,362 | -€3,706 | -€15,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,362 | -€3,706 | -€15,068 |
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.