YA Dev: what changed
YA Dev
Largest movements
- Cash -€30,548
down €30,548 (-28.1%), from €108,820 to €78,272
mainly Net result for the year (-€54,527) and Other debts (-€4,518)
- Receivables within one year -€23,950
down €23,950 (-93.2%), from €25,691 to €1,741
- Tangible fixed assets -€8,001
down €8,001 (-26.6%), from €30,068 to €22,067
- Profit (loss) carried forward -€54,527
new in 2025: -€54,527
- Other debts -€4,518
down €4,518 (-13.1%), from €34,445 to €29,927
- Tax, wage and social debts -€3,839
down €3,839 (-94.9%), from €4,046 to €207
- Gross operating margin -€100,782
down €100,782, from €55,471 to -€45,312
- Taxes -€12,563
down €12,563 (-98.2%), from €12,791 to €228
- Depreciation +€1,924
up €1,924 (+30.0%), from €6,406 to €8,330
- Other operating charges -€891
down €891 (-69.0%), from €1,290 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,799 | €102,115 | -€62,684 | -38.0% |
| Fixed assets | 21/28 | €30,068 | €22,067 | -€8,001 | -26.6% |
| Tangible fixed assets | 22/27 | €30,068 | €22,067 | -€8,001 | -26.6% |
| Furniture and vehicles | 24 | €30,068 | €22,067 | -€8,001 | -26.6% |
| Current assets | 29/58 | €134,731 | €80,048 | -€54,683 | -40.6% |
| Amounts receivable within one year | 40/41 | €25,691 | €1,741 | -€23,950 | -93.2% |
| Other amounts receivable | 41 | €25,691 | €1,741 | -€23,950 | -93.2% |
| Cash at bank and in hand | 54/58 | €108,820 | €78,272 | -€30,548 | -28.1% |
| Deferred charges and accrued income | 490/1 | €220 | €35 | -€185 | -84.3% |
| Total equity and liabilities | 10/49 | €164,799 | €102,115 | -€62,684 | -38.0% |
| Equity | 10/15 | €125,943 | €71,416 | -€54,527 | -43.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €118,943 | €118,943 | = | 0.0% |
| Distributable reserves | 133 | €118,943 | €118,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€54,527 | -€54,527 | |
| Amounts payable | 17/49 | €38,855 | €30,699 | -€8,157 | -21.0% |
| Amounts payable within one year | 42/48 | €38,855 | €30,699 | -€8,157 | -21.0% |
| Trade debts | 44 | €365 | €565 | +€201 | +55.0% |
| Suppliers | 440/4 | €365 | €565 | +€201 | +55.0% |
| Taxes, remuneration and social security | 45 | €4,046 | €207 | -€3,839 | -94.9% |
| Taxes | 450/3 | €4,046 | €207 | -€3,839 | -94.9% |
| Other amounts payable | 47/48 | €34,445 | €29,927 | -€4,518 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,406 | €8,330 | +€1,924 | +30.0% |
| Other operating charges | 640/8 | €1,290 | €400 | -€891 | -69.0% |
| Gross operating margin | 9900 | €55,471 | -€45,312 | -€100,782 | |
| Operating profit (loss) | 9901 | €47,774 | -€54,041 | -€101,815 | |
| Financial income | 75/76B | €221 | €116 | -€105 | -47.5% |
| Recurring financial income | 75 | €221 | €116 | -€105 | -47.5% |
| Financial charges | 65/66B | €638 | €374 | -€264 | -41.3% |
| Recurring financial charges | 65 | €638 | €374 | -€264 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €47,357 | -€54,299 | -€101,657 | |
| Income taxes | 67/77 | €12,791 | €228 | -€12,563 | -98.2% |
| Profit (loss) for the period | 9904 | €34,566 | -€54,527 | -€89,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,566 | -€54,527 | -€89,093 |
Next steps
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.