YAVS: what changed
Two financial 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.
YAVS
Largest movements
- Cash -€151,309
down €151,309 (-68.7%), from €220,381 to €69,071
mainly Other debts (-€155,997) and Contributions, distributions and other (-€90,000)
- Receivables within one year -€63,213
down €63,213 (-62.1%), from €101,788 to €38,575
of which Trade receivables: -€56,497
- Deferred charges and accrued income +€10,042
up €10,042 (+538.9%), from €1,864 to €11,906
- Other debts -€155,997
down €155,997 (-62.5%), from €249,599 to €93,602
- Trade debts -€61,563
down €61,563 (-98.7%), from €62,359 to €796
- Tax, wage and social debts +€9,098
new in 2025: €9,098
- Taxes +€3,377
up €3,377 (+12.1%), from €27,870 to €31,247
- Depreciation -€1,505
down €1,505 (-43.1%), from €3,493 to €1,988
- Financial charges +€1,291
up €1,291 (+1504.8%), from €86 to €1,377
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 | €327,648 | €121,550 | -€206,098 | -62.9% |
| Fixed assets | 21/28 | €3,615 | €1,998 | -€1,617 | -44.7% |
| Tangible fixed assets | 22/27 | €3,615 | €1,998 | -€1,617 | -44.7% |
| Plant, machinery and equipment | 23 | €3,615 | €1,631 | -€1,985 | -54.9% |
| Furniture and vehicles | 24 | - | €368 | +€368 | |
| Current assets | 29/58 | €324,033 | €119,552 | -€204,481 | -63.1% |
| Amounts receivable within one year | 40/41 | €101,788 | €38,575 | -€63,213 | -62.1% |
| Trade receivables | 40 | €94,319 | €37,822 | -€56,497 | -59.9% |
| Other amounts receivable | 41 | €7,469 | €753 | -€6,717 | -89.9% |
| Cash at bank and in hand | 54/58 | €220,381 | €69,071 | -€151,309 | -68.7% |
| Deferred charges and accrued income | 490/1 | €1,864 | €11,906 | +€10,042 | +538.9% |
| Total equity and liabilities | 10/49 | €327,648 | €121,550 | -€206,098 | -62.9% |
| Equity | 10/15 | €15,690 | €18,054 | +€2,365 | +15.1% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,690 | €7,054 | +€2,365 | +50.4% |
| Amounts payable | 17/49 | €311,958 | €103,496 | -€208,462 | -66.8% |
| Amounts payable within one year | 42/48 | €311,958 | €103,496 | -€208,462 | -66.8% |
| Trade debts | 44 | €62,359 | €796 | -€61,563 | -98.7% |
| Suppliers | 440/4 | €62,359 | €796 | -€61,563 | -98.7% |
| Taxes, remuneration and social security | 45 | - | €9,098 | +€9,098 | |
| Taxes | 450/3 | - | €9,098 | +€9,098 | |
| Other amounts payable | 47/48 | €249,599 | €93,602 | -€155,997 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,493 | €1,988 | -€1,505 | -43.1% |
| Other operating charges | 640/8 | €436 | €387 | -€48 | -11.1% |
| Gross operating margin | 9900 | €128,131 | €127,364 | -€766 | -0.6% |
| Operating profit (loss) | 9901 | €124,202 | €124,989 | +€787 | +0.6% |
| Financial charges | 65/66B | €86 | €1,377 | +€1,291 | +1504.8% |
| Recurring financial charges | 65 | €86 | €1,377 | +€1,291 | +1504.8% |
| Profit (loss) for the period before taxes | 9903 | €124,116 | €123,612 | -€504 | -0.4% |
| Income taxes | 67/77 | €27,870 | €31,247 | +€3,377 | +12.1% |
| Profit (loss) for the period | 9904 | €96,246 | €92,365 | -€3,881 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,246 | €92,365 | -€3,881 | -4.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.