YD&SV SERVICES: 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.
YD&SV SERVICES
Largest movements
- Cash -€6,383
down €6,383 (-18.7%), from €34,122 to €27,739
mainly Contributions, distributions and other (-€18,000) and Current investments (-€5,000)
- Current investments +€5,000
new in 2025: €5,000
- Tangible fixed assets +€1,906
up €1,906 (+1,798%), from €106 to €2,012
- Profit (loss) carried forward +€1,371
up €1,371 (+94.7%), from €1,447 to €2,818
- Other debts -€700
down €700 (-4.4%), from €16,000 to €15,300
- Gross operating margin +€3,603
up €3,603 (+15.8%), from €22,803 to €26,406
- Turnover +€3,571
up €3,571 (+12.4%), from €28,750 to €32,321
- Taxes +€860
up €860 (+15.0%), from €5,739 to €6,598
- Financial charges -€511
down €511 (-85.2%), from €600 to €89
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.
Derived cash bridge
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 | €38,282 | €39,042 | +€761 | +2.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €106 | €2,012 | +€1,906 | +1,798% |
| Tangible fixed assets | 22/27 | €106 | €2,012 | +€1,906 | +1,798% |
| Furniture and vehicles | 24 | €106 | €2,012 | +€1,906 | +1,798% |
| Current assets | 29/58 | €38,176 | €37,030 | -€1,146 | -3.0% |
| Amounts receivable within one year | 40/41 | €3,455 | €3,728 | +€274 | +7.9% |
| Trade receivables | 40 | €2,966 | €3,307 | +€341 | +11.5% |
| Other amounts receivable | 41 | €489 | €421 | -€68 | -13.9% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €34,122 | €27,739 | -€6,383 | -18.7% |
| Deferred charges and accrued income | 490/1 | €599 | €562 | -€37 | -6.1% |
| Total equity and liabilities | 10/49 | €38,282 | €39,042 | +€761 | +2.0% |
| Equity | 10/15 | €20,047 | €21,418 | +€1,371 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,447 | €2,818 | +€1,371 | +94.7% |
| Amounts payable | 17/49 | €18,234 | €17,624 | -€610 | -3.3% |
| Amounts payable within one year | 42/48 | €18,234 | €17,624 | -€610 | -3.3% |
| Trade debts | 44 | €156 | €164 | +€8 | +5.2% |
| Suppliers | 440/4 | €156 | €164 | +€8 | +5.2% |
| Taxes, remuneration and social security | 45 | €2,078 | €2,160 | +€82 | +3.9% |
| Taxes | 450/3 | €2,078 | €2,160 | +€82 | +3.9% |
| Other amounts payable | 47/48 | €16,000 | €15,300 | -€700 | -4.4% |
| Turnover | 70 | €28,750 | €32,321 | +€3,571 | +12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,136 | €6,104 | -€32 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739 | €613 | -€125 | -17.0% |
| Gross operating margin | 9900 | €22,803 | €26,406 | +€3,603 | +15.8% |
| Operating profit (loss) | 9901 | €22,064 | €25,792 | +€3,728 | +16.9% |
| Financial income | 75/76B | €94 | €266 | +€172 | +183% |
| Recurring financial income | 75 | €94 | €266 | +€172 | +183% |
| Financial charges | 65/66B | €600 | €89 | -€511 | -85.2% |
| Recurring financial charges | 65 | €600 | €89 | -€511 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €21,558 | €25,969 | +€4,411 | +20.5% |
| Income taxes | 67/77 | €5,739 | €6,598 | +€860 | +15.0% |
| Profit (loss) for the period | 9904 | €15,819 | €19,371 | +€3,552 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,819 | €19,371 | +€3,552 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.