YEKE: 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.
YEKE
Largest movements
- Cash +€53,791
up €53,791 (+469%), from €11,477 to €65,267
mainly Contributions, distributions and other (+€360,306) and Depreciation (+€41,527)
- Tangible fixed assets -€45,261
down €45,261 (-6.2%), from €731,909 to €686,648
of which Land and buildings: -€41,527
- Other debts -€379,408
down €379,408 (-97.4%), from €389,553 to €10,146
- Profit (loss) carried forward +€193,700
up €193,700 (+126%), from €154,279 to €347,979
- Contributions +€101,600
up €101,600 (+25.4%), from €400,000 to €501,600
- Reserves +€96,628
up €96,628 (+103%), from €93,518 to €190,146
of which Distributable reserves: +€92,716
- Tax, wage and social debts -€13,504
down €13,504 (-76.3%), from €17,710 to €4,205
of which Remuneration and social security: -€15,998
- Staff costs -€37,793
down €37,793 (-49.5%), from €76,292 to €38,499
- Gross operating margin -€9,978
down €9,978 (-7.2%), from €138,345 to €128,367
- Taxes +€8,378
up €8,378 (+262%), from €3,194 to €11,572
- Depreciation -€3,212
down €3,212 (-7.2%), from €44,739 to €41,527
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 | €1,074,070 | €1,071,916 | -€2,154 | -0.2% |
| Fixed assets | 21/28 | €731,909 | €686,648 | -€45,261 | -6.2% |
| Tangible fixed assets | 22/27 | €731,909 | €686,648 | -€45,261 | -6.2% |
| Land and buildings | 22 | €728,175 | €686,648 | -€41,527 | -5.7% |
| Furniture and vehicles | 24 | €3,734 | - | -€3,734 | |
| Current assets | 29/58 | €342,160 | €385,267 | +€43,107 | +12.6% |
| Amounts receivable within one year | 40/41 | €10,684 | - | -€10,684 | |
| Trade receivables | 40 | €5,324 | - | -€5,324 | |
| Other amounts receivable | 41 | €5,360 | - | -€5,360 | |
| Current investments | 50/53 | €320,000 | €320,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,477 | €65,267 | +€53,791 | +469% |
| Total equity and liabilities | 10/49 | €1,074,070 | €1,071,916 | -€2,154 | -0.2% |
| Equity | 10/15 | €647,797 | €1,039,725 | +€391,928 | +60.5% |
| Contributions | 10/11 | €400,000 | €501,600 | +€101,600 | +25.4% |
| Reserves | 13 | €93,518 | €190,146 | +€96,628 | +103% |
| Non-distributable reserves | 130/1 | €40,000 | €43,912 | +€3,912 | +9.8% |
| Reserves not available under the articles | 1311 | €40,000 | €43,912 | +€3,912 | +9.8% |
| Tax-exempt reserves | 132 | €53,518 | €53,518 | = | 0.0% |
| Distributable reserves | 133 | - | €92,716 | +€92,716 | |
| Profit (loss) carried forward | 14 | €154,279 | €347,979 | +€193,700 | +126% |
| Provisions and deferred taxes | 16 | €17,839 | €17,839 | = | 0.0% |
| Deferred taxes | 168 | €17,839 | €17,839 | = | 0.0% |
| Amounts payable | 17/49 | €408,433 | €14,351 | -€394,082 | -96.5% |
| Amounts payable within one year | 42/48 | €408,433 | €14,351 | -€394,082 | -96.5% |
| Trade debts | 44 | €1,170 | - | -€1,170 | |
| Suppliers | 440/4 | €1,170 | - | -€1,170 | |
| Taxes, remuneration and social security | 45 | €17,710 | €4,205 | -€13,504 | -76.3% |
| Taxes | 450/3 | €1,712 | €4,205 | +€2,494 | +146% |
| Remuneration and social security | 454/9 | €15,998 | - | -€15,998 | |
| Other amounts payable | 47/48 | €389,553 | €10,146 | -€379,408 | -97.4% |
| Remuneration, social security and pensions | 62 | €76,292 | €38,499 | -€37,793 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,739 | €41,527 | -€3,212 | -7.2% |
| Other operating charges | 640/8 | €9,784 | €8,981 | -€802 | -8.2% |
| Gross operating margin | 9900 | €138,345 | €128,367 | -€9,978 | -7.2% |
| Operating profit (loss) | 9901 | €7,530 | €39,359 | +€31,830 | +423% |
| Financial income | 75/76B | €2,732 | €3,968 | +€1,237 | +45.3% |
| Recurring financial income | 75 | €2,732 | €1,689 | -€1,042 | -38.2% |
| Non-recurring financial income | 76B | - | €2,279 | +€2,279 | |
| Financial charges | 65/66B | €85 | €134 | +€50 | +59.0% |
| Recurring financial charges | 65 | €85 | €134 | +€50 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €10,177 | €43,193 | +€33,017 | +324% |
| Income taxes | 67/77 | €3,194 | €11,572 | +€8,378 | +262% |
| Profit (loss) for the period | 9904 | €6,983 | €31,621 | +€24,639 | +353% |
| Profit (loss) for the period to be appropriated | 9905 | €6,983 | €31,621 | +€24,639 | +353% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.