YAVA: 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.
YAVA
Largest movements
- Receivables within one year -€52,889
down €52,889 (-82.2%), from €64,311 to €11,421
of which Trade receivables: -€48,958
- Tangible fixed assets -€30,771
down €30,771 (-20.0%), from €153,756 to €122,985
of which Furniture and vehicles: -€37,622
- Deferred charges and accrued income +€25,056
up €25,056 (+7264.0%), from €345 to €25,401
- Cash -€19,206
down €19,206 (-61.3%), from €31,319 to €12,113
mainly Debts after one year (-€57,679) and Net result for the year (-€49,247)
- Debts after one year -€57,679
down €57,679 (-47.5%), from €121,534 to €63,855
- Profit (loss) carried forward -€49,247
new in 2025: -€49,247
- Current portion of long-term debt +€29,213
new in 2025: €29,213
- Accrued charges and deferred income -€4,170
no longer reported in 2025 (was €4,170)
- Trade debts +€2,950
up €2,950 (+1307.5%), from €226 to €3,176
- Gross operating margin -€99,430
down €99,430, from €96,389 to -€3,041
- Taxes -€13,019
down €13,019 (-95.8%), from €13,583 to €565
- Depreciation +€9,305
up €9,305 (+31.6%), from €29,461 to €38,766
- Financial charges -€4,134
down €4,134 (-50.6%), from €8,168 to €4,034
- Other operating charges +€2,570
up €2,570 (+441.0%), from €583 to €3,153
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 | €249,858 | €171,920 | -€77,938 | -31.2% |
| Formation expenses | 20 | €128 | - | -€128 | |
| Fixed assets | 21/28 | €153,756 | €122,985 | -€30,771 | -20.0% |
| Tangible fixed assets | 22/27 | €153,756 | €122,985 | -€30,771 | -20.0% |
| Plant, machinery and equipment | 23 | €2,815 | €1,799 | -€1,016 | -36.1% |
| Furniture and vehicles | 24 | €150,941 | €113,318 | -€37,622 | -24.9% |
| Other tangible fixed assets | 26 | - | €7,867 | +€7,867 | |
| Current assets | 29/58 | €95,975 | €48,935 | -€47,040 | -49.0% |
| Amounts receivable within one year | 40/41 | €64,311 | €11,421 | -€52,889 | -82.2% |
| Trade receivables | 40 | €60,380 | €11,421 | -€48,958 | -81.1% |
| Other amounts receivable | 41 | €3,931 | - | -€3,931 | |
| Cash at bank and in hand | 54/58 | €31,319 | €12,113 | -€19,206 | -61.3% |
| Deferred charges and accrued income | 490/1 | €345 | €25,401 | +€25,056 | +7264.0% |
| Total equity and liabilities | 10/49 | €249,858 | €171,920 | -€77,938 | -31.2% |
| Equity | 10/15 | €54,838 | €5,592 | -€49,247 | -89.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €44,838 | €44,838 | = | 0.0% |
| Distributable reserves | 133 | €44,838 | €44,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€49,247 | -€49,247 | |
| Amounts payable | 17/49 | €195,020 | €166,328 | -€28,691 | -14.7% |
| Amounts payable after more than one year | 17 | €121,534 | €63,855 | -€57,679 | -47.5% |
| Financial debts | 170/4 | €121,534 | €63,855 | -€57,679 | -47.5% |
| Amounts payable within one year | 42/48 | €69,315 | €102,473 | +€33,158 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | - | €29,213 | +€29,213 | |
| Trade debts | 44 | €226 | €3,176 | +€2,950 | +1307.5% |
| Suppliers | 440/4 | €226 | €3,176 | +€2,950 | +1307.5% |
| Taxes, remuneration and social security | 45 | €3,500 | €5,181 | +€1,681 | +48.0% |
| Taxes | 450/3 | €3,500 | €5,181 | +€1,681 | +48.0% |
| Other amounts payable | 47/48 | €65,590 | €64,903 | -€687 | -1.0% |
| Accrued charges and deferred income | 492/3 | €4,170 | - | -€4,170 | |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,461 | €38,766 | +€9,305 | +31.6% |
| Other operating charges | 640/8 | €583 | €3,153 | +€2,570 | +441.0% |
| Gross operating margin | 9900 | €96,389 | -€3,041 | -€99,430 | |
| Operating profit (loss) | 9901 | €66,345 | -€44,960 | -€111,305 | |
| Financial income | 75/76B | €48 | €311 | +€263 | +551.5% |
| Recurring financial income | 75 | €48 | €311 | +€263 | +551.5% |
| Financial charges | 65/66B | €8,168 | €4,034 | -€4,134 | -50.6% |
| Recurring financial charges | 65 | €8,168 | €4,034 | -€4,134 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €58,225 | -€48,682 | -€106,907 | |
| Income taxes | 67/77 | €13,583 | €565 | -€13,019 | -95.8% |
| Profit (loss) for the period | 9904 | €44,642 | -€49,247 | -€93,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,642 | -€49,247 | -€93,888 |
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 8 October 2026 via checked.be.