YADDCOM: what changed
Two fiscal 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.
YADDCOM
Largest movements
- Cash +€110,859
up €110,859 (+185.9%), from €59,636 to €170,496
mainly Net result for the year (+€120,471) and Trade debts (+€14,017)
- Receivables within one year +€13,869
up €13,869 (+415.3%), from €3,340 to €17,208
of which Trade receivables: +€10,953
- Financial fixed assets -€5,400
down €5,400 (-99.1%), from €5,450 to €50
- Stocks and contracts +€5,250
up €5,250 (+110.5%), from €4,750 to €10,000
- Profit (loss) carried forward +€99,971
up €99,971, from -€5,279 to €94,692
- Trade debts +€14,017
up €14,017 (+235.7%), from €5,948 to €19,965
- Other debts +€6,341
up €6,341 (+32.4%), from €19,561 to €25,902
- Tax, wage and social debts +€2,250
up €2,250 (+24.3%), from €9,250 to €11,500
- Gross operating margin +€76,474
up €76,474 (+165.9%), from €46,093 to €122,567
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 | €79,927 | €202,507 | +€122,579 | +153.4% |
| Fixed assets | 21/28 | €12,202 | €4,803 | -€7,399 | -60.6% |
| Tangible fixed assets | 22/27 | €6,752 | €4,753 | -€1,999 | -29.6% |
| Furniture and vehicles | 24 | €6,752 | €4,753 | -€1,999 | -29.6% |
| Financial fixed assets | 28 | €5,450 | €50 | -€5,400 | -99.1% |
| Current assets | 29/58 | €67,726 | €197,704 | +€129,978 | +191.9% |
| Stocks and contracts in progress | 3 | €4,750 | €10,000 | +€5,250 | +110.5% |
| Stocks | 30/36 | €4,750 | €10,000 | +€5,250 | +110.5% |
| Amounts receivable within one year | 40/41 | €3,340 | €17,208 | +€13,869 | +415.3% |
| Trade receivables | 40 | €1,543 | €12,497 | +€10,953 | +709.8% |
| Other amounts receivable | 41 | €1,796 | €4,712 | +€2,915 | +162.3% |
| Cash at bank and in hand | 54/58 | €59,636 | €170,496 | +€110,859 | +185.9% |
| Total equity and liabilities | 10/49 | €79,927 | €202,507 | +€122,579 | +153.4% |
| Equity | 10/15 | €45,169 | €145,140 | +€99,971 | +221.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €447 | €447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €447 | €447 | = | 0.0% |
| Reserves not available under the articles | 1311 | €447 | €447 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,279 | €94,692 | +€99,971 | |
| Amounts payable | 17/49 | €34,759 | €57,367 | +€22,608 | +65.0% |
| Amounts payable within one year | 42/48 | €34,759 | €57,367 | +€22,608 | +65.0% |
| Trade debts | 44 | €5,948 | €19,965 | +€14,017 | +235.7% |
| Suppliers | 440/4 | €5,948 | €19,965 | +€14,017 | +235.7% |
| Taxes, remuneration and social security | 45 | €9,250 | €11,500 | +€2,250 | +24.3% |
| Remuneration and social security | 454/9 | €9,250 | €11,500 | +€2,250 | +24.3% |
| Other amounts payable | 47/48 | €19,561 | €25,902 | +€6,341 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €1,999 | +€1,115 | +126.2% |
| Other operating charges | 640/8 | €1,168 | - | -€1,168 | |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €46,093 | €122,567 | +€76,474 | +165.9% |
| Operating profit (loss) | 9901 | €43,941 | €120,568 | +€76,627 | +174.4% |
| Financial charges | 65/66B | €109 | €97 | -€12 | -10.9% |
| Recurring financial charges | 65 | €109 | €97 | -€12 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €43,832 | €120,471 | +€76,639 | +174.8% |
| Profit (loss) for the period | 9904 | €43,832 | €120,471 | +€76,639 | +174.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,832 | €120,471 | +€76,639 | +174.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.