YAVABUILD: 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.
YAVABUILD
Largest movements
- Receivables within one year -€46,000
down €46,000 (-57.8%), from €79,546 to €33,546
of which Trade receivables: -€47,414
- Cash -€30,390
down €30,390 (-36.4%), from €83,520 to €53,130
mainly Trade debts (-€50,393) and Stocks and contracts (-€29,525)
- Stocks and contracts +€29,525
new in 2025: €29,525
- Tangible fixed assets -€6,791
down €6,791 (-47.8%), from €14,218 to €7,427
of which Leasing and similar rights: -€4,053
- Trade debts -€50,393
down €50,393 (-60.0%), from €83,953 to €33,560
- Other debts -€21,501
down €21,501 (-98.6%), from €21,803 to €303
- Reserves +€17,930
up €17,930 (+57.2%), from €31,366 to €49,297
- Accrued charges and deferred income +€14,678
new in 2025: €14,678
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Staff costs -€17,667
down €17,667 (-25.4%), from €69,661 to €51,994
- Gross operating margin -€12,088
down €12,088 (-12.6%), from €95,600 to €83,512
- Taxes +€1,350
up €1,350 (+35.6%), from €3,787 to €5,138
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 | €179,898 | €125,655 | -€54,243 | -30.2% |
| Fixed assets | 21/28 | €14,218 | €7,427 | -€6,791 | -47.8% |
| Tangible fixed assets | 22/27 | €14,218 | €7,427 | -€6,791 | -47.8% |
| Plant, machinery and equipment | 23 | €2,314 | - | -€2,314 | |
| Furniture and vehicles | 24 | €1,097 | €673 | -€425 | -38.7% |
| Leasing and similar rights | 25 | €10,807 | €6,754 | -€4,053 | -37.5% |
| Current assets | 29/58 | €165,681 | €118,229 | -€47,452 | -28.6% |
| Stocks and contracts in progress | 3 | - | €29,525 | +€29,525 | |
| Contracts in progress | 37 | - | €29,525 | +€29,525 | |
| Amounts receivable within one year | 40/41 | €79,546 | €33,546 | -€46,000 | -57.8% |
| Trade receivables | 40 | €77,497 | €30,083 | -€47,414 | -61.2% |
| Other amounts receivable | 41 | €2,049 | €3,463 | +€1,414 | +69.0% |
| Cash at bank and in hand | 54/58 | €83,520 | €53,130 | -€30,390 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,615 | €2,027 | -€588 | -22.5% |
| Total equity and liabilities | 10/49 | €179,898 | €125,655 | -€54,243 | -30.2% |
| Equity | 10/15 | €36,366 | €54,297 | +€17,930 | +49.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,366 | €49,297 | +€17,930 | +57.2% |
| Distributable reserves | 133 | €31,366 | €49,297 | +€17,930 | +57.2% |
| Amounts payable | 17/49 | €143,532 | €71,359 | -€72,173 | -50.3% |
| Amounts payable after more than one year | 17 | €12,891 | €5,555 | -€7,337 | -56.9% |
| Financial debts | 170/4 | €12,891 | €5,555 | -€7,337 | -56.9% |
| Amounts payable within one year | 42/48 | €130,641 | €51,127 | -€79,514 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €7,107 | €7,337 | +€230 | +3.2% |
| Trade debts | 44 | €83,953 | €33,560 | -€50,393 | -60.0% |
| Suppliers | 440/4 | €83,953 | €33,560 | -€50,393 | -60.0% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €7,777 | €9,927 | +€2,150 | +27.6% |
| Taxes | 450/3 | €5,470 | €7,517 | +€2,048 | +37.4% |
| Remuneration and social security | 454/9 | €2,307 | €2,410 | +€102 | +4.4% |
| Other amounts payable | 47/48 | €21,803 | €303 | -€21,501 | -98.6% |
| Accrued charges and deferred income | 492/3 | - | €14,678 | +€14,678 | |
| Remuneration, social security and pensions | 62 | €69,661 | €51,994 | -€17,667 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,710 | €6,791 | -€919 | -11.9% |
| Other operating charges | 640/8 | €561 | €688 | +€126 | +22.5% |
| Gross operating margin | 9900 | €95,600 | €83,512 | -€12,088 | -12.6% |
| Operating profit (loss) | 9901 | €17,667 | €24,039 | +€6,372 | +36.1% |
| Financial income | 75/76B | €24 | €201 | +€177 | +746.1% |
| Recurring financial income | 75 | €24 | €201 | +€177 | +746.1% |
| Financial charges | 65/66B | €1,290 | €1,172 | -€118 | -9.2% |
| Recurring financial charges | 65 | €1,283 | €1,155 | -€128 | -10.0% |
| Non-recurring financial charges | 66B | €7 | €17 | +€10 | +137.6% |
| Profit (loss) for the period before taxes | 9903 | €16,401 | €23,068 | +€6,667 | +40.7% |
| Income taxes | 67/77 | €3,787 | €5,138 | +€1,350 | +35.6% |
| Profit (loss) for the period | 9904 | €12,613 | €17,930 | +€5,317 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,613 | €17,930 | +€5,317 | +42.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.