Y.E.C. PODOLOGIE: what changed
What changed
Y.E.C. PODOLOGIE
NACE 86.994, Podiatry and foot care
filed annual accounts (NBB)
Net result for the year
€47,583
2024 · €29,006+€18,578
Equity
€119,449
2024 · €71,865+€47,583
Cash
€16,212
2024 · €3,043+€13,170
Balance sheet total
€288,283
2024 · €304,659-€16,376
Largest movements
Assets
- Tangible fixed assets -€22,604
down €22,604 (-7.9%), from €284,866 to €262,262
of which Land and buildings: -€13,891
- Cash +€13,170
up €13,170 (+433%), from €3,043 to €16,212
mainly Net result for the year (+€47,583) and Depreciation (+€23,236)
- Deferred charges and accrued income -€4,487
down €4,487 (-34.6%), from €12,960 to €8,473
Equity and liabilities
- Profit (loss) carried forward +€47,583
up €47,583 (+61.2%), from -€77,690 to -€30,107
- Debts after one year -€44,108
down €44,108 (-35.3%), from €124,998 to €80,889
- Other debts -€29,919
down €29,919 (-94.0%), from €31,841 to €1,922
- Trade debts +€6,338
up €6,338 (+283%), from €2,238 to €8,575
- Current portion of long-term debt +€6,195
up €6,195 (+13.1%), from €47,352 to €53,547
Income statement
- Gross operating margin +€8,988
up €8,988 (+6.7%), from €134,431 to €143,419
- Staff costs -€5,529
down €5,529 (-10.8%), from €51,103 to €45,574
- Financial charges -€3,837
down €3,837 (-30.6%), from €12,549 to €8,712
- Taxes +€3,040
up €3,040 (+24.1%), from €12,622 to €15,662
- Other operating charges -€2,334
down €2,334 (-46.8%), from €4,985 to €2,652
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29,006
Gross operating margin
+€8,988
Staff costs
+€5,529
Depreciation
+€1,180
Other operating charges
+€2,334
Financial income
-€249
Financial charges
+€3,837
Taxes
-€3,040
Result 2025
€47,583
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,715
Investment
-€631
Financing
-€37,914
Cash 2024
€3,043
From operations (derived)
+€51,715
Net result for the year
+€47,583
Depreciation
+€23,236
Stocks and contracts
+€300
Receivables within one year
+€2,155
Deferred charges and accrued income
+€4,487
Trade debts
+€6,338
Tax, wage and social debts
-€2,352
Other debts
-€29,919
Accrued charges and deferred income
-€113
Investment (derived)
-€631
Investment in fixed assets (net)
-€631
Financing
-€37,914
Debts after one year
-€44,108
Current portion of long-term debt
+€6,195
Cash 2025
€16,212
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,659 | €288,283 | -€16,376 | -5.4% |
| Fixed assets | 21/28 | €285,676 | €263,072 | -€22,604 | -7.9% |
| Tangible fixed assets | 22/27 | €284,866 | €262,262 | -€22,604 | -7.9% |
| Land and buildings | 22 | €268,127 | €254,235 | -€13,891 | -5.2% |
| Plant, machinery and equipment | 23 | €7,945 | €3,099 | -€4,846 | -61.0% |
| Furniture and vehicles | 24 | €8,045 | €4,448 | -€3,597 | -44.7% |
| Other tangible fixed assets | 26 | €749 | €480 | -€270 | -36.0% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €18,983 | €25,210 | +€6,228 | +32.8% |
| Stocks and contracts in progress | 3 | €825 | €525 | -€300 | -36.4% |
| Stocks | 30/36 | €825 | €525 | -€300 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,155 | - | -€2,155 | |
| Other amounts receivable | 41 | €2,155 | - | -€2,155 | |
| Cash at bank and in hand | 54/58 | €3,043 | €16,212 | +€13,170 | +433% |
| Deferred charges and accrued income | 490/1 | €12,960 | €8,473 | -€4,487 | -34.6% |
| Total equity and liabilities | 10/49 | €304,659 | €288,283 | -€16,376 | -5.4% |
| Equity | 10/15 | €71,865 | €119,449 | +€47,583 | +66.2% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Revaluation surpluses | 12 | €128,726 | €128,726 | = | 0.0% |
| Reserves | 13 | €1,929 | €1,929 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €39 | €39 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,690 | -€30,107 | +€47,583 | +61.2% |
| Amounts payable | 17/49 | €232,794 | €168,834 | -€63,960 | -27.5% |
| Amounts payable after more than one year | 17 | €124,998 | €80,889 | -€44,108 | -35.3% |
| Financial debts | 170/4 | €124,998 | €80,889 | -€44,108 | -35.3% |
| Amounts payable within one year | 42/48 | €107,684 | €87,945 | -€19,739 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €47,352 | €53,547 | +€6,195 | +13.1% |
| Trade debts | 44 | €2,238 | €8,575 | +€6,338 | +283% |
| Suppliers | 440/4 | €2,238 | €8,575 | +€6,338 | +283% |
| Taxes, remuneration and social security | 45 | €26,253 | €23,901 | -€2,352 | -9.0% |
| Taxes | 450/3 | €20,197 | €18,033 | -€2,164 | -10.7% |
| Remuneration and social security | 454/9 | €6,056 | €5,868 | -€188 | -3.1% |
| Other amounts payable | 47/48 | €31,841 | €1,922 | -€29,919 | -94.0% |
| Accrued charges and deferred income | 492/3 | €113 | - | -€113 | |
| Remuneration, social security and pensions | 62 | €51,103 | €45,574 | -€5,529 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,415 | €23,236 | -€1,180 | -4.8% |
| Other operating charges | 640/8 | €4,985 | €2,652 | -€2,334 | -46.8% |
| Gross operating margin | 9900 | €134,431 | €143,419 | +€8,988 | +6.7% |
| Operating profit (loss) | 9901 | €53,928 | €71,958 | +€18,030 | +33.4% |
| Financial income | 75/76B | €249 | €0 | -€249 | -99.9% |
| Recurring financial income | 75 | €249 | €0 | -€249 | -99.9% |
| Financial charges | 65/66B | €12,549 | €8,712 | -€3,837 | -30.6% |
| Recurring financial charges | 65 | €12,549 | €8,712 | -€3,837 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €41,628 | €63,245 | +€21,618 | +51.9% |
| Income taxes | 67/77 | €12,622 | €15,662 | +€3,040 | +24.1% |
| Profit (loss) for the period | 9904 | €29,006 | €47,583 | +€18,578 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,006 | €47,583 | +€18,578 | +64.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.