M.Y.A.: 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.
M.Y.A.
Largest movements
- Receivables within one year -€1,017
down €1,017 (-4.9%), from €20,940 to €19,923
of which Trade receivables: -€2,655
- Cash -€611
down €611 (-2.5%), from €24,529 to €23,918
mainly Tax, wage and social debts (-€4,727) and Contributions, distributions and other (-€3,989)
- Other debts +€7,785
up €7,785, from €0 to €7,785
- Tax, wage and social debts -€4,727
down €4,727 (-64.0%), from €7,382 to €2,655
- Reserves -€3,290
down €3,290 (-17.1%), from €19,263 to €15,973
of which Distributable reserves: -€3,290
- Trade debts -€1,117
down €1,117 (-6.7%), from €16,689 to €15,573
- Gross operating margin -€3,010
down €3,010 (-34.7%), from €8,669 to €5,659
- Other operating charges -€1,069
down €1,069 (-43.1%), from €2,478 to €1,409
- Depreciation +€516
up €516 (+37.4%), from €1,379 to €1,895
- Taxes -€259
down €259 (-15.2%), from €1,699 to €1,440
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 | €49,535 | €48,536 | -€999 | -2.0% |
| Fixed assets | 21/28 | €1,773 | €2,044 | +€271 | +15.3% |
| Tangible fixed assets | 22/27 | €1,773 | €2,044 | +€271 | +15.3% |
| Furniture and vehicles | 24 | €1,773 | €2,044 | +€271 | +15.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €47,762 | €46,493 | -€1,269 | -2.7% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,940 | €19,923 | -€1,017 | -4.9% |
| Trade receivables | 40 | €19,418 | €16,763 | -€2,655 | -13.7% |
| Other amounts receivable | 41 | €1,522 | €3,160 | +€1,638 | +108% |
| Cash at bank and in hand | 54/58 | €24,529 | €23,918 | -€611 | -2.5% |
| Deferred charges and accrued income | 490/1 | €293 | €651 | +€358 | +122% |
| Total equity and liabilities | 10/49 | €49,535 | €48,536 | -€999 | -2.0% |
| Equity | 10/15 | €25,463 | €22,173 | -€3,290 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,263 | €15,973 | -€3,290 | -17.1% |
| Non-distributable reserves | 130/1 | €745 | €745 | = | 0.0% |
| Reserves not available under the articles | 1311 | €745 | €745 | = | 0.0% |
| Distributable reserves | 133 | €18,519 | €15,228 | -€3,290 | -17.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,072 | €26,363 | +€2,291 | +9.5% |
| Amounts payable within one year | 42/48 | €24,072 | €26,013 | +€1,941 | +8.1% |
| Trade debts | 44 | €16,689 | €15,573 | -€1,117 | -6.7% |
| Suppliers | 440/4 | €16,689 | €15,573 | -€1,117 | -6.7% |
| Taxes, remuneration and social security | 45 | €7,382 | €2,655 | -€4,727 | -64.0% |
| Taxes | 450/3 | €7,382 | €2,655 | -€4,727 | -64.0% |
| Other amounts payable | 47/48 | €0 | €7,785 | +€7,785 | |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,379 | €1,895 | +€516 | +37.4% |
| Other operating charges | 640/8 | €2,478 | €1,409 | -€1,069 | -43.1% |
| Gross operating margin | 9900 | €8,669 | €5,659 | -€3,010 | -34.7% |
| Operating profit (loss) | 9901 | €4,813 | €2,355 | -€2,458 | -51.1% |
| Financial income | 75/76B | €43 | €20 | -€23 | -53.7% |
| Recurring financial income | 75 | €43 | €20 | -€23 | -53.7% |
| Financial charges | 65/66B | €297 | €236 | -€60 | -20.4% |
| Recurring financial charges | 65 | €297 | €236 | -€60 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €4,559 | €2,139 | -€2,420 | -53.1% |
| Income taxes | 67/77 | €1,699 | €1,440 | -€259 | -15.2% |
| Profit (loss) for the period | 9904 | €2,860 | €699 | -€2,162 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,860 | €699 | -€2,162 | -75.6% |
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.