YEGA MODE: 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.
YEGA MODE
Largest movements
- Tangible fixed assets -€8,474
down €8,474 (-38.3%), from €22,143 to €13,669
of which Furniture and vehicles: -€7,258
- Receivables within one year -€3,583
no longer reported in 2025 (was €3,583)
- Stocks and contracts +€2,345
up €2,345 (+8.4%), from €27,885 to €30,230
- Cash +€1,905
up €1,905 (+5.6%), from €33,806 to €35,711
mainly Depreciation (+€8,474) and Receivables within one year (+€3,583)
- Current portion of long-term debt -€8,341
no longer reported in 2025 (was €8,341)
- Profit (loss) carried forward -€4,707
down €4,707 (-10.2%), from €45,997 to €41,290
- Tax, wage and social debts +€3,471
up €3,471 (+81.3%), from €4,271 to €7,742
- Other debts +€2,902
up €2,902 (+66.0%), from €4,397 to €7,299
- Trade debts -€1,146
down €1,146 (-92.7%), from €1,236 to €90
- Gross operating margin -€5,777
down €5,777 (-43.9%), from €13,144 to €7,367
- Taxes +€417
up €417 (+56.1%), from €744 to €1,161
- Other operating charges +€217
up €217 (+24.8%), from €873 to €1,089
- Staff costs -€186
no longer reported in 2025 (was €186)
- Depreciation +€181
up €181 (+2.2%), from €8,293 to €8,474
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 | €87,796 | €79,975 | -€7,821 | -8.9% |
| Fixed assets | 21/28 | €22,143 | €13,669 | -€8,474 | -38.3% |
| Tangible fixed assets | 22/27 | €22,143 | €13,669 | -€8,474 | -38.3% |
| Plant, machinery and equipment | 23 | €2,277 | €1,062 | -€1,216 | -53.4% |
| Furniture and vehicles | 24 | €19,866 | €12,607 | -€7,258 | -36.5% |
| Current assets | 29/58 | €65,653 | €66,306 | +€653 | +1.0% |
| Stocks and contracts in progress | 3 | €27,885 | €30,230 | +€2,345 | +8.4% |
| Stocks | 30/36 | €27,885 | €30,230 | +€2,345 | +8.4% |
| Amounts receivable within one year | 40/41 | €3,583 | - | -€3,583 | |
| Trade receivables | 40 | €3,583 | - | -€3,583 | |
| Cash at bank and in hand | 54/58 | €33,806 | €35,711 | +€1,905 | +5.6% |
| Deferred charges and accrued income | 490/1 | €379 | €365 | -€14 | -3.6% |
| Total equity and liabilities | 10/49 | €87,796 | €79,975 | -€7,821 | -8.9% |
| Equity | 10/15 | €69,551 | €64,844 | -€4,707 | -6.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €3,103 | €3,103 | = | 0.0% |
| Distributable reserves | 133 | €3,103 | €3,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,997 | €41,290 | -€4,707 | -10.2% |
| Amounts payable | 17/49 | €18,245 | €15,131 | -€3,114 | -17.1% |
| Amounts payable within one year | 42/48 | €18,245 | €15,131 | -€3,114 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €8,341 | - | -€8,341 | |
| Trade debts | 44 | €1,236 | €90 | -€1,146 | -92.7% |
| Suppliers | 440/4 | €1,236 | €90 | -€1,146 | -92.7% |
| Taxes, remuneration and social security | 45 | €4,271 | €7,742 | +€3,471 | +81.3% |
| Taxes | 450/3 | €4,271 | €7,742 | +€3,471 | +81.3% |
| Other amounts payable | 47/48 | €4,397 | €7,299 | +€2,902 | +66.0% |
| Remuneration, social security and pensions | 62 | €186 | - | -€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,293 | €8,474 | +€181 | +2.2% |
| Other operating charges | 640/8 | €873 | €1,089 | +€217 | +24.8% |
| Gross operating margin | 9900 | €13,144 | €7,367 | -€5,777 | -43.9% |
| Operating profit (loss) | 9901 | €3,793 | -€2,196 | -€5,989 | |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €1,357 | €1,441 | +€84 | +6.2% |
| Recurring financial charges | 65 | €1,357 | €1,441 | +€84 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €2,436 | -€3,546 | -€5,982 | |
| Income taxes | 67/77 | €744 | €1,161 | +€417 | +56.1% |
| Profit (loss) for the period | 9904 | €1,692 | -€4,707 | -€6,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,692 | -€4,707 | -€6,399 |
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.