YDV: 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.
YDV
Largest movements
- Receivables within one year -€46,917
down €46,917 (-92.3%), from €50,810 to €3,893
of which Trade receivables: -€40,949
- Receivables after one year +€15,000
up €15,000 (+50.0%), from €30,000 to €45,000
- Cash +€5,085
up €5,085 (+28.6%), from €17,761 to €22,846
mainly Receivables within one year (+€46,917) and Tax, wage and social debts (+€15,980)
- Deferred charges and accrued income +€1,350
up €1,350 (+45.0%), from €3,000 to €4,350
- Trade debts -€32,901
down €32,901 (-95.3%), from €34,508 to €1,608
- Tax, wage and social debts +€15,980
up €15,980 (+269%), from €5,931 to €21,911
of which Taxes: +€15,980
- Advances received -€12,124
no longer reported in 2024 (was €12,124)
- Other debts +€2,194
up €2,194, from €0 to €2,194
- Profit (loss) carried forward +€1,606
up €1,606 (+4.2%), from €38,451 to €40,058
- Gross operating margin +€23,897
up €23,897, from -€3,412 to €20,485
- Taxes +€7,579
up €7,579 (+1,083%), from €700 to €8,279
- Other operating charges -€2,061
down €2,061 (-79.0%), from €2,610 to €549
- Depreciation -€1,193
down €1,193 (-51.4%), from €2,319 to €1,126
- Financial income +€351
up €351 (+35.1%), from €1,000 to €1,351
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,515 | €78,271 | -€25,244 | -24.4% |
| Fixed assets | 21/28 | €1,943 | €2,181 | +€239 | +12.3% |
| Tangible fixed assets | 22/27 | €1,943 | €2,181 | +€239 | +12.3% |
| Plant, machinery and equipment | 23 | €830 | €415 | -€415 | -50.0% |
| Furniture and vehicles | 24 | €1,113 | €1,767 | +€653 | +58.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €101,572 | €76,089 | -€25,482 | -25.1% |
| Amounts receivable after more than one year | 29 | €30,000 | €45,000 | +€15,000 | +50.0% |
| Other amounts receivable | 291 | €30,000 | €45,000 | +€15,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €50,810 | €3,893 | -€46,917 | -92.3% |
| Trade receivables | 40 | €44,842 | €3,893 | -€40,949 | -91.3% |
| Other amounts receivable | 41 | €5,969 | - | -€5,969 | |
| Cash at bank and in hand | 54/58 | €17,761 | €22,846 | +€5,085 | +28.6% |
| Deferred charges and accrued income | 490/1 | €3,000 | €4,350 | +€1,350 | +45.0% |
| Total equity and liabilities | 10/49 | €103,515 | €78,271 | -€25,244 | -24.4% |
| Equity | 10/15 | €50,951 | €52,558 | +€1,606 | +3.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,451 | €40,058 | +€1,606 | +4.2% |
| Amounts payable | 17/49 | €52,563 | €25,713 | -€26,850 | -51.1% |
| Amounts payable within one year | 42/48 | €52,563 | €25,713 | -€26,850 | -51.1% |
| Trade debts | 44 | €34,508 | €1,608 | -€32,901 | -95.3% |
| Suppliers | 440/4 | €34,508 | €1,608 | -€32,901 | -95.3% |
| Advances received on contracts in progress | 46 | €12,124 | - | -€12,124 | |
| Taxes, remuneration and social security | 45 | €5,931 | €21,911 | +€15,980 | +269% |
| Taxes | 450/3 | €5,931 | €21,911 | +€15,980 | +269% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €2,194 | +€2,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,319 | €1,126 | -€1,193 | -51.4% |
| Other operating charges | 640/8 | €2,610 | €549 | -€2,061 | -79.0% |
| Gross operating margin | 9900 | -€3,412 | €20,485 | +€23,897 | |
| Operating profit (loss) | 9901 | -€8,341 | €18,810 | +€27,151 | |
| Financial income | 75/76B | €1,000 | €1,351 | +€351 | +35.1% |
| Recurring financial income | 75 | €1,000 | €1,351 | +€351 | +35.1% |
| Financial charges | 65/66B | €291 | €276 | -€15 | -5.3% |
| Recurring financial charges | 65 | €291 | €276 | -€15 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,632 | €19,885 | +€27,517 | |
| Income taxes | 67/77 | €700 | €8,279 | +€7,579 | +1,083% |
| Profit (loss) for the period | 9904 | -€8,332 | €11,606 | +€19,938 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,332 | €11,606 | +€19,938 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.