VYAS: 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.
VYAS
Largest movements
- Cash +€25,079
up €25,079 (+156%), from €16,084 to €41,163
mainly Receivables within one year (+€14,199) and Advances received (+€10,000)
- Receivables within one year -€14,199
down €14,199 (-47.1%), from €30,124 to €15,924
- Stocks and contracts -€9,400
down €9,400 (-9.3%), from €101,601 to €92,201
- Advances received +€10,000
new in 2025: €10,000
- Trade debts -€6,169
down €6,169 (-6.4%), from €95,675 to €89,506
- Tax, wage and social debts -€4,533
down €4,533 (-60.1%), from €7,540 to €3,006
- Gross operating margin -€2,108
down €2,108 (-16.5%), from €12,764 to €10,656
- Financial charges -€755
down €755 (-47.5%), from €1,590 to €835
- Other operating charges +€674
up €674 (+13.8%), from €4,876 to €5,550
- Taxes +€201
up €201 (+13.5%), from €1,490 to €1,691
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 | €151,661 | €151,865 | +€204 | +0.1% |
| Fixed assets | 21/28 | €3,853 | €2,577 | -€1,276 | -33.1% |
| Tangible fixed assets | 22/27 | €3,153 | €1,877 | -€1,276 | -40.5% |
| Plant, machinery and equipment | 23 | €317 | €127 | -€190 | -60.0% |
| Furniture and vehicles | 24 | €2,836 | €1,750 | -€1,086 | -38.3% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €147,808 | €149,288 | +€1,480 | +1.0% |
| Stocks and contracts in progress | 3 | €101,601 | €92,201 | -€9,400 | -9.3% |
| Stocks | 30/36 | €101,601 | €92,201 | -€9,400 | -9.3% |
| Amounts receivable within one year | 40/41 | €30,124 | €15,924 | -€14,199 | -47.1% |
| Trade receivables | 40 | €30,124 | €15,924 | -€14,199 | -47.1% |
| Cash at bank and in hand | 54/58 | €16,084 | €41,163 | +€25,079 | +156% |
| Total equity and liabilities | 10/49 | €151,661 | €151,865 | +€204 | +0.1% |
| Equity | 10/15 | €25,988 | €27,293 | +€1,305 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €7,388 | €8,693 | +€1,305 | +17.7% |
| Amounts payable | 17/49 | €125,673 | €124,572 | -€1,102 | -0.9% |
| Amounts payable within one year | 42/48 | €125,673 | €124,572 | -€1,102 | -0.9% |
| Trade debts | 44 | €95,675 | €89,506 | -€6,169 | -6.4% |
| Suppliers | 440/4 | €95,675 | €89,506 | -€6,169 | -6.4% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €7,540 | €3,006 | -€4,533 | -60.1% |
| Taxes | 450/3 | €7,540 | €3,006 | -€4,533 | -60.1% |
| Other amounts payable | 47/48 | €22,459 | €22,059 | -€400 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €1,276 | = | 0.0% |
| Other operating charges | 640/8 | €4,876 | €5,550 | +€674 | +13.8% |
| Gross operating margin | 9900 | €12,764 | €10,656 | -€2,108 | -16.5% |
| Operating profit (loss) | 9901 | €6,612 | €3,830 | -€2,782 | -42.1% |
| Financial charges | 65/66B | €1,590 | €835 | -€755 | -47.5% |
| Recurring financial charges | 65 | €1,590 | €835 | -€755 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €5,022 | €2,996 | -€2,026 | -40.3% |
| Income taxes | 67/77 | €1,490 | €1,691 | +€201 | +13.5% |
| Profit (loss) for the period | 9904 | €3,532 | €1,305 | -€2,227 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,532 | €1,305 | -€2,227 | -63.0% |
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.