Yde Martijn: 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.
Yde Martijn
Largest movements
- Tangible fixed assets -€21,627
down €21,627 (-36.4%), from €59,438 to €37,812
of which Furniture and vehicles: -€14,111
- Receivables within one year -€1,494
down €1,494 (-25.1%), from €5,950 to €4,456
of which Trade receivables: -€1,788
- Profit (loss) carried forward -€21,469
down €21,469, from €0 to -€21,469
- Debts after one year -€17,521
down €17,521 (-88.2%), from €19,869 to €2,348
- Other debts +€15,930
up €15,930 (+132%), from €12,070 to €28,000
- Current portion of long-term debt -€2,523
down €2,523 (-12.6%), from €20,044 to €17,521
- Tax, wage and social debts +€2,131
up €2,131 (+11,478%), from €19 to €2,150
of which Remuneration and social security: +€1,811
- Gross operating margin -€20,663
down €20,663 (-82.8%), from €24,967 to €4,304
- Depreciation -€1,605
down €1,605 (-6.9%), from €23,232 to €21,627
- Other operating charges +€1,202
up €1,202 (+193%), from €621 to €1,823
- Financial charges -€359
down €359 (-13.4%), from €2,682 to €2,323
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 | €72,578 | €49,306 | -€23,271 | -32.1% |
| Fixed assets | 21/28 | €59,438 | €37,812 | -€21,627 | -36.4% |
| Tangible fixed assets | 22/27 | €59,438 | €37,812 | -€21,627 | -36.4% |
| Plant, machinery and equipment | 23 | €8,341 | €4,211 | -€4,129 | -49.5% |
| Furniture and vehicles | 24 | €26,950 | €12,839 | -€14,111 | -52.4% |
| Leasing and similar rights | 25 | €24,147 | €20,761 | -€3,386 | -14.0% |
| Current assets | 29/58 | €13,139 | €11,495 | -€1,645 | -12.5% |
| Stocks and contracts in progress | 3 | €6,556 | €6,292 | -€264 | -4.0% |
| Stocks | 30/36 | €6,556 | €6,292 | -€264 | -4.0% |
| Amounts receivable within one year | 40/41 | €5,950 | €4,456 | -€1,494 | -25.1% |
| Trade receivables | 40 | €5,229 | €3,441 | -€1,788 | -34.2% |
| Other amounts receivable | 41 | €721 | €1,015 | +€293 | +40.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €633 | €747 | +€114 | +18.0% |
| Total equity and liabilities | 10/49 | €72,578 | €49,306 | -€23,271 | -32.1% |
| Equity | 10/15 | €11,070 | -€10,399 | -€21,469 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,070 | €6,070 | = | 0.0% |
| Distributable reserves | 133 | €6,070 | €6,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€21,469 | -€21,469 | |
| Amounts payable | 17/49 | €61,508 | €59,705 | -€1,802 | -2.9% |
| Amounts payable after more than one year | 17 | €19,869 | €2,348 | -€17,521 | -88.2% |
| Financial debts | 170/4 | €19,869 | €2,348 | -€17,521 | -88.2% |
| Amounts payable within one year | 42/48 | €41,639 | €57,358 | +€15,719 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €20,044 | €17,521 | -€2,523 | -12.6% |
| Financial debts | 43 | €8,526 | €9,358 | +€833 | +9.8% |
| Credit institutions | 430/8 | €8,526 | €9,358 | +€833 | +9.8% |
| Trade debts | 44 | €981 | €329 | -€652 | -66.5% |
| Suppliers | 440/4 | €981 | €329 | -€652 | -66.5% |
| Taxes, remuneration and social security | 45 | €19 | €2,150 | +€2,131 | +11,478% |
| Taxes | 450/3 | €19 | €339 | +€321 | +1,728% |
| Remuneration and social security | 454/9 | - | €1,811 | +€1,811 | |
| Other amounts payable | 47/48 | €12,070 | €28,000 | +€15,930 | +132% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,232 | €21,627 | -€1,605 | -6.9% |
| Other operating charges | 640/8 | €621 | €1,823 | +€1,202 | +193% |
| Gross operating margin | 9900 | €24,967 | €4,304 | -€20,663 | -82.8% |
| Operating profit (loss) | 9901 | €1,113 | -€19,146 | -€20,259 | |
| Financial income | 75/76B | €187 | €0 | -€187 | -100% |
| Recurring financial income | 75 | €187 | €0 | -€187 | -100% |
| Financial charges | 65/66B | €2,682 | €2,323 | -€359 | -13.4% |
| Recurring financial charges | 65 | €2,682 | €2,323 | -€359 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,381 | -€21,469 | -€20,087 | -1,454% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,381 | -€21,469 | -€20,087 | -1,454% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,381 | -€21,469 | -€20,087 | -1,454% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.