Y'VOIR: 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'VOIR
Largest movements
- Receivables within one year +€19,424
up €19,424 (+35,092%), from €55 to €19,479
of which Trade receivables: +€17,633
- Stocks and contracts +€5,893
up €5,893 (+29.4%), from €20,071 to €25,964
- Current investments -€3,414
down €3,414 (-8.4%), from €40,436 to €37,022
- Tangible fixed assets -€1,630
down €1,630 (-23.3%), from €7,012 to €5,382
of which Land and buildings: -€1,332
- Other debts +€44,152
up €44,152 (+755%), from €5,848 to €50,000
- Reserves -€20,000
down €20,000 (-33.6%), from €59,500 to €39,500
of which Distributable reserves: -€20,000
- Profit (loss) carried forward -€6,086
down €6,086 (-37.6%), from €16,194 to €10,108
- Gross operating margin +€12,670
up €12,670 (+39.6%), from €32,026 to €44,696
- Taxes +€6,185
up €6,185 (+120%), from €5,155 to €11,340
- Other operating charges +€1,439
up €1,439 (+150%), from €958 to €2,397
- Financial charges -€700
down €700 (-15.7%), from €4,456 to €3,756
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 | €119,350 | €139,485 | +€20,135 | +16.9% |
| Fixed assets | 21/28 | €7,012 | €5,382 | -€1,630 | -23.3% |
| Tangible fixed assets | 22/27 | €7,012 | €5,382 | -€1,630 | -23.3% |
| Land and buildings | 22 | €2,890 | €1,558 | -€1,332 | -46.1% |
| Plant, machinery and equipment | 23 | €1,974 | €2,762 | +€788 | +39.9% |
| Furniture and vehicles | 24 | €2,149 | €1,062 | -€1,087 | -50.6% |
| Current assets | 29/58 | €112,338 | €134,103 | +€21,765 | +19.4% |
| Stocks and contracts in progress | 3 | €20,071 | €25,964 | +€5,893 | +29.4% |
| Stocks | 30/36 | €20,071 | €25,964 | +€5,893 | +29.4% |
| Amounts receivable within one year | 40/41 | €55 | €19,479 | +€19,424 | +35,092% |
| Trade receivables | 40 | €55 | €17,688 | +€17,633 | +31,857% |
| Other amounts receivable | 41 | - | €1,791 | +€1,791 | |
| Current investments | 50/53 | €40,436 | €37,022 | -€3,414 | -8.4% |
| Cash at bank and in hand | 54/58 | €47,445 | €46,513 | -€932 | -2.0% |
| Deferred charges and accrued income | 490/1 | €4,331 | €5,125 | +€794 | +18.3% |
| Total equity and liabilities | 10/49 | €119,350 | €139,485 | +€20,135 | +16.9% |
| Equity | 10/15 | €95,694 | €69,608 | -€26,086 | -27.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,500 | €39,500 | -€20,000 | -33.6% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €32,000 | -€20,000 | -38.5% |
| Profit (loss) carried forward | 14 | €16,194 | €10,108 | -€6,086 | -37.6% |
| Amounts payable | 17/49 | €23,656 | €69,877 | +€46,221 | +195% |
| Amounts payable within one year | 42/48 | €22,581 | €68,643 | +€46,062 | +204% |
| Trade debts | 44 | €2,667 | €3,721 | +€1,054 | +39.5% |
| Suppliers | 440/4 | €2,667 | €3,721 | +€1,054 | +39.5% |
| Taxes, remuneration and social security | 45 | €14,066 | €14,921 | +€856 | +6.1% |
| Taxes | 450/3 | €10,961 | €14,921 | +€3,961 | +36.1% |
| Remuneration and social security | 454/9 | €3,105 | - | -€3,105 | |
| Other amounts payable | 47/48 | €5,848 | €50,000 | +€44,152 | +755% |
| Accrued charges and deferred income | 492/3 | €1,076 | €1,234 | +€159 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €3,520 | +€142 | +4.2% |
| Other operating charges | 640/8 | €958 | €2,397 | +€1,439 | +150% |
| Non-recurring operating charges | 66A | - | €39 | +€39 | |
| Gross operating margin | 9900 | €32,026 | €44,696 | +€12,670 | +39.6% |
| Operating profit (loss) | 9901 | €27,690 | €38,739 | +€11,049 | +39.9% |
| Financial income | 75/76B | €444 | €270 | -€173 | -39.0% |
| Recurring financial income | 75 | €444 | €270 | -€173 | -39.0% |
| Financial charges | 65/66B | €4,456 | €3,756 | -€700 | -15.7% |
| Recurring financial charges | 65 | €4,456 | €3,756 | -€700 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €23,677 | €35,253 | +€11,576 | +48.9% |
| Income taxes | 67/77 | €5,155 | €11,340 | +€6,185 | +120% |
| Profit (loss) for the period | 9904 | €18,522 | €23,914 | +€5,392 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,522 | €23,914 | +€5,392 | +29.1% |
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 14 October 2026 via checked.be.