YARDBIRD: 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.
YARDBIRD
Largest movements
- Cash +€50,248
up €50,248 (+81.7%), from €61,500 to €111,748
mainly Receivables within one year (+€50,116) and Net result for the year (+€34,021)
- Receivables within one year -€50,116
down €50,116 (-80.1%), from €62,587 to €12,471
of which Trade receivables: -€53,068
- Current investments +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Reserves +€34,021
up €34,021 (+33.3%), from €102,077 to €136,099
- Tax, wage and social debts -€10,444
down €10,444 (-20.5%), from €51,044 to €40,600
- Gross operating margin -€49,118
down €49,118 (-51.0%), from €96,348 to €47,231
- Taxes -€9,926
down €9,926 (-50.4%), from €19,692 to €9,766
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 | €160,165 | €181,390 | +€21,225 | +13.3% |
| Fixed assets | 21/28 | €3,845 | €4,004 | +€159 | +4.1% |
| Tangible fixed assets | 22/27 | €3,845 | €4,004 | +€159 | +4.1% |
| Plant, machinery and equipment | 23 | - | €1,007 | +€1,007 | |
| Furniture and vehicles | 24 | €3,845 | €2,997 | -€848 | -22.1% |
| Current assets | 29/58 | €156,320 | €177,386 | +€21,066 | +13.5% |
| Amounts receivable within one year | 40/41 | €62,587 | €12,471 | -€50,116 | -80.1% |
| Trade receivables | 40 | €62,587 | €9,519 | -€53,068 | -84.8% |
| Other amounts receivable | 41 | €0 | €2,953 | +€2,953 | |
| Current investments | 50/53 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €61,500 | €111,748 | +€50,248 | +81.7% |
| Deferred charges and accrued income | 490/1 | €2,233 | €3,167 | +€934 | +41.8% |
| Total equity and liabilities | 10/49 | €160,165 | €181,390 | +€21,225 | +13.3% |
| Equity | 10/15 | €105,077 | €139,099 | +€34,021 | +32.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €102,077 | €136,099 | +€34,021 | +33.3% |
| Distributable reserves | 133 | €102,077 | €136,099 | +€34,021 | +33.3% |
| Amounts payable | 17/49 | €55,088 | €42,291 | -€12,797 | -23.2% |
| Amounts payable within one year | 42/48 | €55,088 | €42,291 | -€12,797 | -23.2% |
| Trade debts | 44 | €3,004 | €1,691 | -€1,313 | -43.7% |
| Suppliers | 440/4 | €3,004 | €1,691 | -€1,313 | -43.7% |
| Taxes, remuneration and social security | 45 | €51,044 | €40,600 | -€10,444 | -20.5% |
| Taxes | 450/3 | €51,044 | €40,600 | -€10,444 | -20.5% |
| Other amounts payable | 47/48 | €1,040 | €0 | -€1,040 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €998 | +€603 | +152.6% |
| Other operating charges | 640/8 | €216 | €227 | +€11 | +5.2% |
| Gross operating margin | 9900 | €96,348 | €47,231 | -€49,118 | -51.0% |
| Operating profit (loss) | 9901 | €95,738 | €46,007 | -€49,732 | -51.9% |
| Financial income | 75/76B | €31 | €354 | +€323 | +1048.9% |
| Recurring financial income | 75 | €31 | €354 | +€323 | +1048.9% |
| Financial charges | 65/66B | €2,665 | €2,573 | -€91 | -3.4% |
| Recurring financial charges | 65 | €2,665 | €2,573 | -€91 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €93,104 | €43,787 | -€49,317 | -53.0% |
| Income taxes | 67/77 | €19,692 | €9,766 | -€9,926 | -50.4% |
| Profit (loss) for the period | 9904 | €73,412 | €34,021 | -€39,391 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,412 | €34,021 | -€39,391 | -53.7% |
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 6 October 2026 via checked.be.