O YES: 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.
O YES
Largest movements
- Receivables within one year -€24,341
down €24,341 (-25.9%), from €94,061 to €69,720
of which Trade receivables: -€42,335
- Cash +€10,387
up €10,387, from €0 to €10,387
mainly Net result for the year (+€24,565) and Receivables within one year (+€24,341)
- Tangible fixed assets -€3,849
down €3,849 (-6.4%), from €60,318 to €56,470
of which Plant, machinery and equipment: -€3,969
- Tax, wage and social debts -€25,594
no longer reported in 2025 (was €25,594)
- Profit (loss) carried forward +€24,565
up €24,565 (+35.8%), from €68,581 to €93,146
- Trade debts -€16,299
down €16,299 (-99.4%), from €16,405 to €106
- Taxes -€9,669
no longer reported in 2025 (was €9,669)
- Gross operating margin -€6,637
down €6,637 (-14.6%), from €45,364 to €38,727
- Financial income -€2,095
down €2,095 (-100.0%), from €2,095 to €0
- Depreciation +€757
up €757 (+6.3%), from €12,074 to €12,831
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 | €155,055 | €137,251 | -€17,803 | -11.5% |
| Fixed assets | 21/28 | €60,318 | €56,470 | -€3,849 | -6.4% |
| Tangible fixed assets | 22/27 | €60,318 | €56,470 | -€3,849 | -6.4% |
| Land and buildings | 22 | - | €1,803 | +€1,803 | |
| Plant, machinery and equipment | 23 | €9,528 | €5,558 | -€3,969 | -41.7% |
| Furniture and vehicles | 24 | €34,188 | €35,892 | +€1,705 | +5.0% |
| Other tangible fixed assets | 26 | €16,603 | €13,216 | -€3,387 | -20.4% |
| Current assets | 29/58 | €94,736 | €80,782 | -€13,954 | -14.7% |
| Amounts receivable within one year | 40/41 | €94,061 | €69,720 | -€24,341 | -25.9% |
| Trade receivables | 40 | €43,135 | €800 | -€42,335 | -98.1% |
| Other amounts receivable | 41 | €50,926 | €68,920 | +€17,994 | +35.3% |
| Cash at bank and in hand | 54/58 | €0 | €10,387 | +€10,387 | |
| Deferred charges and accrued income | 490/1 | €675 | €675 | = | 0.0% |
| Total equity and liabilities | 10/49 | €155,055 | €137,251 | -€17,803 | -11.5% |
| Equity | 10/15 | €88,581 | €113,146 | +€24,565 | +27.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,581 | €93,146 | +€24,565 | +35.8% |
| Amounts payable | 17/49 | €66,474 | €24,106 | -€42,368 | -63.7% |
| Amounts payable within one year | 42/48 | €66,474 | €24,106 | -€42,368 | -63.7% |
| Financial debts | 43 | €476 | - | -€476 | |
| Credit institutions | 430/8 | €476 | - | -€476 | |
| Trade debts | 44 | €16,405 | €106 | -€16,299 | -99.4% |
| Suppliers | 440/4 | €16,405 | €106 | -€16,299 | -99.4% |
| Taxes, remuneration and social security | 45 | €25,594 | - | -€25,594 | |
| Taxes | 450/3 | €25,594 | - | -€25,594 | |
| Other amounts payable | 47/48 | €24,000 | €24,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,074 | €12,831 | +€757 | +6.3% |
| Other operating charges | 640/8 | €577 | €1,016 | +€438 | +75.9% |
| Gross operating margin | 9900 | €45,364 | €38,727 | -€6,637 | -14.6% |
| Operating profit (loss) | 9901 | €32,713 | €24,880 | -€7,832 | -23.9% |
| Financial income | 75/76B | €2,095 | €0 | -€2,095 | -100.0% |
| Recurring financial income | 75 | €2,095 | €0 | -€2,095 | -100.0% |
| Financial charges | 65/66B | €252 | €316 | +€64 | +25.3% |
| Recurring financial charges | 65 | €252 | €316 | +€64 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €34,555 | €24,565 | -€9,991 | -28.9% |
| Income taxes | 67/77 | €9,669 | - | -€9,669 | |
| Profit (loss) for the period | 9904 | €24,887 | €24,565 | -€322 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,887 | €24,565 | -€322 | -1.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.