YA.VA: 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.
YA.VA
Largest movements
- Receivables within one year -€45,583
down €45,583 (-85.9%), from €53,048 to €7,465
of which Trade receivables: -€42,511
- Intangible fixed assets -€9,719
down €9,719 (-6.6%), from €147,431 to €137,712
- Stocks and contracts -€5,639
down €5,639 (-21.6%), from €26,046 to €20,407
- Financial fixed assets -€5,100
down €5,100 (-94.4%), from €5,400 to €300
- Advances received -€77,894
down €77,894 (-68.6%), from €113,505 to €35,611
- Other debts +€11,780
up €11,780 (+613.5%), from €1,920 to €13,700
- Trade debts -€10,103
down €10,103 (-42.5%), from €23,785 to €13,682
- Tax, wage and social debts +€7,873
up €7,873 (+57.2%), from €13,774 to €21,647
of which Taxes: +€8,115
- Reserves +€5,264
up €5,264 (+6.4%), from €82,897 to €88,161
of which Distributable reserves: +€5,264
- Depreciation +€20,898
up €20,898 (+115.3%), from €18,121 to €39,019
- Write-downs +€7,634
no longer reported in 2025 (was -€7,634)
- Financial charges -€6,126
down €6,126 (-66.1%), from €9,269 to €3,143
- Gross operating margin +€5,183
up €5,183 (+3.7%), from €141,641 to €146,824
- Other operating charges -€4,696
down €4,696 (-89.8%), from €5,228 to €532
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 | €247,881 | €184,801 | -€63,080 | -25.4% |
| Fixed assets | 21/28 | €157,547 | €144,715 | -€12,832 | -8.1% |
| Intangible fixed assets | 21 | €147,431 | €137,712 | -€9,719 | -6.6% |
| Tangible fixed assets | 22/27 | €4,716 | €6,703 | +€1,987 | +42.1% |
| Furniture and vehicles | 24 | €4,716 | €6,703 | +€1,987 | +42.1% |
| Financial fixed assets | 28 | €5,400 | €300 | -€5,100 | -94.4% |
| Current assets | 29/58 | €90,334 | €40,086 | -€50,248 | -55.6% |
| Stocks and contracts in progress | 3 | €26,046 | €20,407 | -€5,639 | -21.6% |
| Stocks | 30/36 | €26,046 | €20,407 | -€5,639 | -21.6% |
| Amounts receivable within one year | 40/41 | €53,048 | €7,465 | -€45,583 | -85.9% |
| Trade receivables | 40 | €49,802 | €7,291 | -€42,511 | -85.4% |
| Other amounts receivable | 41 | €3,246 | €174 | -€3,072 | -94.6% |
| Cash at bank and in hand | 54/58 | €9,640 | €11,044 | +€1,404 | +14.6% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,170 | -€430 | -26.9% |
| Total equity and liabilities | 10/49 | €247,881 | €184,801 | -€63,080 | -25.4% |
| Equity | 10/15 | €94,897 | €100,161 | +€5,264 | +5.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €82,897 | €88,161 | +€5,264 | +6.4% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €81,697 | €86,961 | +€5,264 | +6.4% |
| Amounts payable | 17/49 | €152,983 | €84,640 | -€68,344 | -44.7% |
| Amounts payable within one year | 42/48 | €152,983 | €84,640 | -€68,344 | -44.7% |
| Trade debts | 44 | €23,785 | €13,682 | -€10,103 | -42.5% |
| Suppliers | 440/4 | €23,785 | €13,682 | -€10,103 | -42.5% |
| Advances received on contracts in progress | 46 | €113,505 | €35,611 | -€77,894 | -68.6% |
| Taxes, remuneration and social security | 45 | €13,774 | €21,647 | +€7,873 | +57.2% |
| Taxes | 450/3 | €1,714 | €9,829 | +€8,115 | +473.6% |
| Remuneration and social security | 454/9 | €12,060 | €11,818 | -€242 | -2.0% |
| Other amounts payable | 47/48 | €1,920 | €13,700 | +€11,780 | +613.5% |
| Remuneration, social security and pensions | 62 | €68,731 | €71,597 | +€2,867 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,121 | €39,019 | +€20,898 | +115.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,634 | - | +€7,634 | |
| Other operating charges | 640/8 | €5,228 | €532 | -€4,696 | -89.8% |
| Non-recurring operating charges | 66A | €44,511 | €24,863 | -€19,648 | -44.1% |
| Gross operating margin | 9900 | €141,641 | €146,824 | +€5,183 | +3.7% |
| Operating profit (loss) | 9901 | €12,684 | €10,813 | -€1,871 | -14.8% |
| Financial income | 75/76B | €0 | €746 | +€746 | +310929.2% |
| Recurring financial income | 75 | €0 | €746 | +€746 | +310929.2% |
| Financial charges | 65/66B | €9,269 | €3,143 | -€6,126 | -66.1% |
| Recurring financial charges | 65 | €9,269 | €3,143 | -€6,126 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €3,415 | €8,416 | +€5,001 | +146.5% |
| Income taxes | 67/77 | €1,716 | €3,152 | +€1,436 | +83.7% |
| Profit (loss) for the period | 9904 | €1,699 | €5,264 | +€3,565 | +209.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,699 | €5,264 | +€3,565 | +209.9% |
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 10 October 2026 via checked.be.