YEARLING: 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.
YEARLING
Largest movements
- Receivables within one year +€26,718
new in 2025: €26,718
of which Other amounts receivable: +€19,978
- Current investments -€1,567
down €1,567 (-99.9%), from €1,568 to €1
- Receivables after one year -€1,416
no longer reported in 2025 (was €1,416)
- Profit (loss) carried forward +€42,663
up €42,663 (+22.4%), from -€190,489 to -€147,826
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Accrued charges and deferred income +€1,882
new in 2025: €1,882
- Tax, wage and social debts +€1,446
up €1,446 (+56.7%), from €2,550 to €3,996
- Trade debts -€1,153
down €1,153 (-8.2%), from €13,994 to €12,841
- Gross operating margin +€7,015
up €7,015 (+18.4%), from €38,082 to €45,097
- Financial charges +€893
up €893 (+155.8%), from €573 to €1,466
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 | €27,480 | €51,332 | +€23,852 | +86.8% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €27,180 | €51,032 | +€23,852 | +87.8% |
| Amounts receivable after more than one year | 29 | €1,416 | - | -€1,416 | |
| Trade receivables | 290 | €1,416 | - | -€1,416 | |
| Stocks and contracts in progress | 3 | €23,271 | €23,271 | = | 0.0% |
| Stocks | 30/36 | €23,271 | €23,271 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €26,718 | +€26,718 | |
| Trade receivables | 40 | - | €6,740 | +€6,740 | |
| Other amounts receivable | 41 | - | €19,978 | +€19,978 | |
| Current investments | 50/53 | €1,568 | €1 | -€1,567 | -99.9% |
| Cash at bank and in hand | 54/58 | €925 | €1,042 | +€117 | +12.6% |
| Total equity and liabilities | 10/49 | €27,480 | €51,332 | +€23,852 | +86.8% |
| Equity | 10/15 | -€10,050 | €32,613 | +€42,663 | |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €93,676 | €93,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,489 | -€147,826 | +€42,663 | +22.4% |
| Amounts payable | 17/49 | €37,530 | €18,719 | -€18,811 | -50.1% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €17,530 | €16,837 | -€693 | -4.0% |
| Trade debts | 44 | €13,994 | €12,841 | -€1,153 | -8.2% |
| Suppliers | 440/4 | €13,994 | €12,841 | -€1,153 | -8.2% |
| Taxes, remuneration and social security | 45 | €2,550 | €3,996 | +€1,446 | +56.7% |
| Taxes | 450/3 | €2,550 | €3,996 | +€1,446 | +56.7% |
| Other amounts payable | 47/48 | €986 | - | -€986 | |
| Accrued charges and deferred income | 492/3 | - | €1,882 | +€1,882 | |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.1% |
| Gross operating margin | 9900 | €38,082 | €45,097 | +€7,015 | +18.4% |
| Operating profit (loss) | 9901 | €37,695 | €44,698 | +€7,003 | +18.6% |
| Financial income | 75/76B | €5 | €3 | -€2 | -40.0% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -40.0% |
| Financial charges | 65/66B | €573 | €1,466 | +€893 | +155.8% |
| Recurring financial charges | 65 | €573 | €1,466 | +€893 | +155.8% |
| Profit (loss) for the period before taxes | 9903 | €37,127 | €43,235 | +€6,108 | +16.5% |
| Income taxes | 67/77 | €135 | €572 | +€437 | +323.7% |
| Profit (loss) for the period | 9904 | €36,992 | €42,663 | +€5,671 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,992 | €42,663 | +€5,671 | +15.3% |
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.