YAVIT: 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.
YAVIT
Largest movements
- Receivables within one year +€52,136
up €52,136 (+79.1%), from €65,897 to €118,033
of which Trade receivables: +€96,692
- Receivables after one year -€13,726
down €13,726 (-34.3%), from €40,000 to €26,274
- Tangible fixed assets +€11,586
up €11,586 (+22.8%), from €50,765 to €62,351
of which Furniture and vehicles: +€13,607
- Trade debts +€59,707
up €59,707 (+342.0%), from €17,460 to €77,167
- Tax, wage and social debts -€23,923
down €23,923 (-69.6%), from €34,384 to €10,462
of which Taxes: -€24,116
- Debts after one year +€13,801
new in 2025: €13,801
- Profit (loss) carried forward -€2,624
down €2,624 (-3.2%), from €81,123 to €78,499
- Other operating charges +€14,175
up €14,175 (+636.7%), from €2,226 to €16,401
- Gross operating margin +€9,531
up €9,531 (+30.3%), from €31,494 to €41,025
- Depreciation +€2,124
up €2,124 (+12.4%), from €17,144 to €19,268
- Financial charges +€1,698
up €1,698 (+221.0%), from €768 to €2,466
- Taxes +€493
up €493 (+14.6%), from €3,369 to €3,862
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 | €158,613 | €209,156 | +€50,543 | +31.9% |
| Fixed assets | 21/28 | €50,765 | €62,351 | +€11,586 | +22.8% |
| Tangible fixed assets | 22/27 | €50,765 | €62,351 | +€11,586 | +22.8% |
| Land and buildings | 22 | €17,006 | €15,116 | -€1,890 | -11.1% |
| Plant, machinery and equipment | 23 | €132 | €0 | -€132 | -100.0% |
| Furniture and vehicles | 24 | €33,628 | €47,235 | +€13,607 | +40.5% |
| Current assets | 29/58 | €107,848 | €146,805 | +€38,957 | +36.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €26,274 | -€13,726 | -34.3% |
| Other amounts receivable | 291 | €40,000 | €26,274 | -€13,726 | -34.3% |
| Amounts receivable within one year | 40/41 | €65,897 | €118,033 | +€52,136 | +79.1% |
| Trade receivables | 40 | €14,719 | €111,411 | +€96,692 | +656.9% |
| Other amounts receivable | 41 | €51,177 | €6,622 | -€44,555 | -87.1% |
| Cash at bank and in hand | 54/58 | €1,951 | €2,498 | +€547 | +28.0% |
| Total equity and liabilities | 10/49 | €158,613 | €209,156 | +€50,543 | +31.9% |
| Equity | 10/15 | €106,583 | €105,959 | -€624 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €8,860 | +€2,000 | +29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Profit (loss) carried forward | 14 | €81,123 | €78,499 | -€2,624 | -3.2% |
| Amounts payable | 17/49 | €52,031 | €103,197 | +€51,166 | +98.3% |
| Amounts payable after more than one year | 17 | - | €13,801 | +€13,801 | |
| Financial debts | 170/4 | - | €13,801 | +€13,801 | |
| Amounts payable within one year | 42/48 | €52,031 | €89,396 | +€37,366 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,581 | +€1,581 | |
| Trade debts | 44 | €17,460 | €77,167 | +€59,707 | +342.0% |
| Suppliers | 440/4 | €17,460 | €77,167 | +€59,707 | +342.0% |
| Taxes, remuneration and social security | 45 | €34,384 | €10,462 | -€23,923 | -69.6% |
| Taxes | 450/3 | €27,978 | €3,862 | -€24,116 | -86.2% |
| Remuneration and social security | 454/9 | €6,407 | €6,600 | +€193 | +3.0% |
| Other amounts payable | 47/48 | €186 | €186 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,144 | €19,268 | +€2,124 | +12.4% |
| Other operating charges | 640/8 | €2,226 | €16,401 | +€14,175 | +636.7% |
| Gross operating margin | 9900 | €31,494 | €41,025 | +€9,531 | +30.3% |
| Operating profit (loss) | 9901 | €12,124 | €5,356 | -€6,768 | -55.8% |
| Financial income | 75/76B | €54 | €476 | +€422 | +780.2% |
| Recurring financial income | 75 | €54 | €476 | +€422 | +780.2% |
| Financial charges | 65/66B | €768 | €2,466 | +€1,698 | +221.0% |
| Recurring financial charges | 65 | €768 | €2,466 | +€1,698 | +221.0% |
| Profit (loss) for the period before taxes | 9903 | €11,410 | €3,367 | -€8,043 | -70.5% |
| Income taxes | 67/77 | €3,369 | €3,862 | +€493 | +14.6% |
| Profit (loss) for the period | 9904 | €8,042 | -€495 | -€8,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,042 | -€495 | -€8,537 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.