Y & E resto: 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.
Y & E resto
Largest movements
- Receivables within one year -€39,214
down €39,214 (-96.2%), from €40,760 to €1,546
- Intangible fixed assets +€22,801
new in 2025: €22,801
- Financial fixed assets +€12,000
new in 2025: €12,000
- Cash -€4,566
down €4,566 (-99.4%), from €4,592 to €26
mainly Net result for the year (-€44,786) and Investment in fixed assets (net) (-€38,676)
- Tangible fixed assets +€1,467
new in 2025: €1,467
- Profit (loss) carried forward -€44,786
down €44,786, from €1,698 to -€43,088
- Other debts +€36,743
new in 2025: €36,743
- Trade debts +€4,430
up €4,430 (+503.8%), from €879 to €5,309
- Debts after one year -€4,209
down €4,209 (-21.7%), from €19,412 to €15,203
- Gross operating margin -€31,377
down €31,377 (-628.5%), from -€4,993 to -€36,370
- Other operating charges +€4,183
new in 2025: €4,183
- Depreciation +€2,408
new in 2025: €2,408
- Staff costs -€503
no longer reported in 2025 (was €503)
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.
Cash bridge derived
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 | €45,352 | €37,840 | -€7,512 | -16.6% |
| Fixed assets | 21/28 | - | €36,268 | +€36,268 | |
| Intangible fixed assets | 21 | - | €22,801 | +€22,801 | |
| Tangible fixed assets | 22/27 | - | €1,467 | +€1,467 | |
| Furniture and vehicles | 24 | - | €1,467 | +€1,467 | |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €45,352 | €1,572 | -€43,780 | -96.5% |
| Amounts receivable within one year | 40/41 | €40,760 | €1,546 | -€39,214 | -96.2% |
| Other amounts receivable | 41 | €40,760 | €1,546 | -€39,214 | -96.2% |
| Cash at bank and in hand | 54/58 | €4,592 | €26 | -€4,566 | -99.4% |
| Total equity and liabilities | 10/49 | €45,352 | €37,840 | -€7,512 | -16.6% |
| Equity | 10/15 | €20,298 | -€24,488 | -€44,786 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,698 | -€43,088 | -€44,786 | |
| Amounts payable | 17/49 | €25,054 | €62,328 | +€37,274 | +148.8% |
| Amounts payable after more than one year | 17 | €19,412 | €15,203 | -€4,209 | -21.7% |
| Financial debts | 170/4 | €19,412 | €15,203 | -€4,209 | -21.7% |
| Amounts payable within one year | 42/48 | €5,642 | €47,125 | +€41,483 | +735.2% |
| Current portion of amounts payable after more than one year | 42 | €4,763 | €5,073 | +€310 | +6.5% |
| Trade debts | 44 | €879 | €5,309 | +€4,430 | +503.8% |
| Suppliers | 440/4 | €879 | €5,309 | +€4,430 | +503.8% |
| Other amounts payable | 47/48 | - | €36,743 | +€36,743 | |
| Remuneration, social security and pensions | 62 | €503 | - | -€503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,408 | +€2,408 | |
| Other operating charges | 640/8 | - | €4,183 | +€4,183 | |
| Gross operating margin | 9900 | -€4,993 | -€36,370 | -€31,377 | -628.5% |
| Operating profit (loss) | 9901 | -€5,496 | -€42,961 | -€37,465 | -681.7% |
| Financial charges | 65/66B | €2,087 | €1,825 | -€261 | -12.5% |
| Recurring financial charges | 65 | €2,087 | €1,825 | -€261 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,583 | -€44,786 | -€37,204 | -490.6% |
| Profit (loss) for the period | 9904 | -€7,583 | -€44,786 | -€37,204 | -490.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,583 | -€44,786 | -€37,204 | -490.6% |
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 12 October 2026 via checked.be.