vaYva: 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.
vaYva
Largest movements
- Cash +€55,855
up €55,855 (+117%), from €47,928 to €103,783
mainly Net result for the year (+€48,317) and Receivables within one year (+€5,520)
- Receivables within one year -€5,520
down €5,520 (-34.3%), from €16,106 to €10,586
of which Trade receivables: -€3,325
- Profit (loss) carried forward +€48,317
up €48,317 (+95.2%), from €50,766 to €99,083
- Other debts +€2,424
up €2,424 (+342%), from €709 to €3,133
- Gross operating margin -€3,189
down €3,189 (-5.0%), from €63,685 to €60,496
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 | €64,033 | €114,510 | +€50,477 | +78.8% |
| Current assets | 29/58 | €64,033 | €114,510 | +€50,477 | +78.8% |
| Amounts receivable within one year | 40/41 | €16,106 | €10,586 | -€5,520 | -34.3% |
| Trade receivables | 40 | €13,911 | €10,586 | -€3,325 | -23.9% |
| Other amounts receivable | 41 | €2,194 | - | -€2,194 | |
| Cash at bank and in hand | 54/58 | €47,928 | €103,783 | +€55,855 | +117% |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €64,033 | €114,510 | +€50,477 | +78.8% |
| Equity | 10/15 | €55,766 | €104,083 | +€48,317 | +86.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,766 | €99,083 | +€48,317 | +95.2% |
| Amounts payable | 17/49 | €8,267 | €10,427 | +€2,160 | +26.1% |
| Amounts payable within one year | 42/48 | €7,905 | €10,121 | +€2,216 | +28.0% |
| Trade debts | 44 | €258 | €260 | +€2 | +0.9% |
| Suppliers | 440/4 | €258 | €260 | +€2 | +0.9% |
| Taxes, remuneration and social security | 45 | €6,938 | €6,728 | -€210 | -3.0% |
| Taxes | 450/3 | €6,938 | €6,728 | -€210 | -3.0% |
| Other amounts payable | 47/48 | €709 | €3,133 | +€2,424 | +342% |
| Accrued charges and deferred income | 492/3 | €363 | €306 | -€57 | -15.6% |
| Other operating charges | 640/8 | €50 | €200 | +€150 | +300% |
| Gross operating margin | 9900 | €63,685 | €60,496 | -€3,189 | -5.0% |
| Operating profit (loss) | 9901 | €63,635 | €60,296 | -€3,339 | -5.2% |
| Financial income | 75/76B | €8 | €327 | +€320 | +4,248% |
| Recurring financial income | 75 | €8 | €327 | +€320 | +4,248% |
| Financial charges | 65/66B | €68 | €97 | +€29 | +41.9% |
| Recurring financial charges | 65 | €68 | €97 | +€29 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €63,574 | €60,527 | -€3,047 | -4.8% |
| Income taxes | 67/77 | €12,808 | €12,210 | -€598 | -4.7% |
| Profit (loss) for the period | 9904 | €50,766 | €48,317 | -€2,449 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,766 | €48,317 | -€2,449 | -4.8% |
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 13 October 2026 via checked.be.