THE GOOD YIELD: 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.
THE GOOD YIELD
Largest movements
- Cash -€57,441
down €57,441 (-82.9%), from €69,300 to €11,859
mainly Contributions, distributions and other (-€83,479) and Receivables after one year (-€50,000)
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year -€41,047
down €41,047 (-79.7%), from €51,501 to €10,454
of which Other amounts receivable: -€50,862
- Current investments +€30,000
new in 2025: €30,000
- Tangible fixed assets -€1,457
down €1,457 (-18.2%), from €8,025 to €6,568
- Profit (loss) carried forward -€99,118
no longer reported in 2025 (was €99,118)
- Other debts +€85,171
up €85,171 (+524%), from €16,261 to €101,431
- Tax, wage and social debts -€6,687
down €6,687 (-56.8%), from €11,780 to €5,093
- Trade debts +€1,859
up €1,859 (+6,035%), from €31 to €1,890
- Gross operating margin -€12,368
down €12,368, from €829 to -€11,539
- Depreciation -€1,169
down €1,169 (-18.9%), from €6,194 to €5,025
- Financial charges -€378
down €378 (-79.8%), from €473 to €96
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 | €129,189 | €110,415 | -€18,774 | -14.5% |
| Fixed assets | 21/28 | €8,388 | €6,931 | -€1,457 | -17.4% |
| Tangible fixed assets | 22/27 | €8,025 | €6,568 | -€1,457 | -18.2% |
| Furniture and vehicles | 24 | €8,025 | €6,568 | -€1,457 | -18.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €120,801 | €103,484 | -€17,317 | -14.3% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €51,501 | €10,454 | -€41,047 | -79.7% |
| Trade receivables | 40 | €639 | €10,454 | +€9,815 | +1,537% |
| Other amounts receivable | 41 | €50,862 | - | -€50,862 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €69,300 | €11,859 | -€57,441 | -82.9% |
| Deferred charges and accrued income | 490/1 | - | €1,171 | +€1,171 | |
| Total equity and liabilities | 10/49 | €129,189 | €110,415 | -€18,774 | -14.5% |
| Equity | 10/15 | €101,118 | €2,000 | -€99,118 | -98.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,118 | - | -€99,118 | |
| Amounts payable | 17/49 | €28,071 | €108,415 | +€80,344 | +286% |
| Amounts payable within one year | 42/48 | €28,071 | €108,415 | +€80,344 | +286% |
| Trade debts | 44 | €31 | €1,890 | +€1,859 | +6,035% |
| Suppliers | 440/4 | €31 | €1,890 | +€1,859 | +6,035% |
| Taxes, remuneration and social security | 45 | €11,780 | €5,093 | -€6,687 | -56.8% |
| Taxes | 450/3 | €11,780 | €5,093 | -€6,687 | -56.8% |
| Other amounts payable | 47/48 | €16,261 | €101,431 | +€85,171 | +524% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,194 | €5,025 | -€1,169 | -18.9% |
| Other operating charges | 640/8 | €285 | €197 | -€89 | -31.1% |
| Gross operating margin | 9900 | €829 | -€11,539 | -€12,368 | |
| Operating profit (loss) | 9901 | -€5,650 | -€16,760 | -€11,110 | -197% |
| Financial income | 75/76B | €1,300 | €1,264 | -€35 | -2.7% |
| Recurring financial income | 75 | €1,300 | €1,264 | -€35 | -2.7% |
| Financial charges | 65/66B | €473 | €96 | -€378 | -79.8% |
| Recurring financial charges | 65 | €473 | €96 | -€378 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,824 | -€15,591 | -€10,767 | -223% |
| Income taxes | 67/77 | €145 | €47 | -€98 | -67.6% |
| Profit (loss) for the period | 9904 | -€4,969 | -€15,638 | -€10,669 | -215% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,969 | -€15,638 | -€10,669 | -215% |
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.