YDIAR: 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.
YDIAR
Largest movements
- Cash +€67,231
up €67,231 (+215.4%), from €31,219 to €98,449
mainly Net result for the year (+€45,649) and Tax, wage and social debts (+€17,961)
- Receivables within one year -€7,309
down €7,309 (-79.8%), from €9,160 to €1,851
of which Trade receivables: -€7,333
- Tangible fixed assets +€1,594
up €1,594 (+348.7%), from €457 to €2,051
of which Furniture and vehicles: +€1,692
- Reserves +€44,000
up €44,000 (+231.6%), from €19,000 to €63,000
- Tax, wage and social debts +€17,961
up €17,961 (+131.9%), from €13,619 to €31,581
- Gross operating margin +€36,738
up €36,738 (+124.8%), from €29,440 to €66,178
- Taxes +€9,734
up €9,734 (+144.2%), from €6,750 to €16,484
- Financial charges +€1,704
up €1,704 (+114.4%), from €1,490 to €3,194
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 | €42,175 | €103,752 | +€61,577 | +146.0% |
| Fixed assets | 21/28 | €457 | €2,051 | +€1,594 | +348.7% |
| Tangible fixed assets | 22/27 | €457 | €2,051 | +€1,594 | +348.7% |
| Plant, machinery and equipment | 23 | €457 | €359 | -€98 | -21.4% |
| Furniture and vehicles | 24 | - | €1,692 | +€1,692 | |
| Current assets | 29/58 | €41,718 | €101,701 | +€59,983 | +143.8% |
| Amounts receivable within one year | 40/41 | €9,160 | €1,851 | -€7,309 | -79.8% |
| Trade receivables | 40 | €9,148 | €1,815 | -€7,333 | -80.2% |
| Other amounts receivable | 41 | €12 | €36 | +€24 | +200.0% |
| Cash at bank and in hand | 54/58 | €31,219 | €98,449 | +€67,231 | +215.4% |
| Deferred charges and accrued income | 490/1 | €1,339 | €1,401 | +€61 | +4.6% |
| Total equity and liabilities | 10/49 | €42,175 | €103,752 | +€61,577 | +146.0% |
| Equity | 10/15 | €23,401 | €67,391 | +€43,989 | +188.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €63,000 | +€44,000 | +231.6% |
| Distributable reserves | 133 | €19,000 | €63,000 | +€44,000 | +231.6% |
| Profit (loss) carried forward | 14 | €401 | €391 | -€11 | -2.7% |
| Amounts payable | 17/49 | €18,773 | €36,362 | +€17,588 | +93.7% |
| Amounts payable within one year | 42/48 | €18,736 | €36,362 | +€17,626 | +94.1% |
| Trade debts | 44 | - | €112 | +€112 | |
| Suppliers | 440/4 | - | €112 | +€112 | |
| Taxes, remuneration and social security | 45 | €13,619 | €31,581 | +€17,961 | +131.9% |
| Taxes | 450/3 | €13,619 | €31,581 | +€17,961 | +131.9% |
| Other amounts payable | 47/48 | €5,117 | €4,669 | -€448 | -8.8% |
| Accrued charges and deferred income | 492/3 | €37 | €0 | -€37 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €555 | +€523 | +1593.3% |
| Other operating charges | 640/8 | €106 | €296 | +€190 | +180.1% |
| Gross operating margin | 9900 | €29,440 | €66,178 | +€36,738 | +124.8% |
| Operating profit (loss) | 9901 | €29,301 | €65,327 | +€36,026 | +122.9% |
| Financial charges | 65/66B | €1,490 | €3,194 | +€1,704 | +114.4% |
| Recurring financial charges | 65 | €1,490 | €3,194 | +€1,704 | +114.4% |
| Profit (loss) for the period before taxes | 9903 | €27,811 | €62,133 | +€34,321 | +123.4% |
| Income taxes | 67/77 | €6,750 | €16,484 | +€9,734 | +144.2% |
| Profit (loss) for the period | 9904 | €21,061 | €45,649 | +€24,588 | +116.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,061 | €45,649 | +€24,588 | +116.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.