YEKE CONCEPTS: 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 CONCEPTS
Largest movements
- Receivables within one year +€30,587
up €30,587 (+14,233%), from €215 to €30,802
of which Trade receivables: +€30,577
- Cash -€28,661
down €28,661 (-98.4%), from €29,133 to €472
mainly Investment in fixed assets (net) (-€33,966) and Receivables within one year (-€30,587)
- Tangible fixed assets +€7,186
up €7,186 (+1.7%), from €432,242 to €439,428
of which Land and buildings: +€8,802
- Debts after one year +€21,787
up €21,787 (+6.3%), from €346,434 to €368,221
- Depreciation +€6,082
up €6,082 (+29.4%), from €20,699 to €26,780
- Gross operating margin +€2,934
up €2,934 (+11.2%), from €26,116 to €29,050
- Taxes -€749
down €749 (-54.4%), from €1,376 to €627
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 | €463,232 | €472,398 | +€9,166 | +2.0% |
| Fixed assets | 21/28 | €432,242 | €439,428 | +€7,186 | +1.7% |
| Tangible fixed assets | 22/27 | €432,242 | €439,428 | +€7,186 | +1.7% |
| Land and buildings | 22 | €428,532 | €437,334 | +€8,802 | +2.1% |
| Plant, machinery and equipment | 23 | €1,876 | €1,219 | -€656 | -35.0% |
| Furniture and vehicles | 24 | €1,835 | €875 | -€960 | -52.3% |
| Current assets | 29/58 | €30,990 | €32,970 | +€1,980 | +6.4% |
| Amounts receivable within one year | 40/41 | €215 | €30,802 | +€30,587 | +14,233% |
| Trade receivables | 40 | - | €30,577 | +€30,577 | |
| Other amounts receivable | 41 | €215 | €225 | +€10 | +4.7% |
| Cash at bank and in hand | 54/58 | €29,133 | €472 | -€28,661 | -98.4% |
| Deferred charges and accrued income | 490/1 | €1,642 | €1,696 | +€54 | +3.3% |
| Total equity and liabilities | 10/49 | €463,232 | €472,398 | +€9,166 | +2.0% |
| Equity | 10/15 | €81,281 | €78,125 | -€3,156 | -3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,883 | €52,883 | = | 0.0% |
| Distributable reserves | 133 | €52,883 | €52,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,397 | €20,242 | -€3,156 | -13.5% |
| Amounts payable | 17/49 | €381,951 | €394,272 | +€12,321 | +3.2% |
| Amounts payable after more than one year | 17 | €346,434 | €368,221 | +€21,787 | +6.3% |
| Financial debts | 170/4 | €346,434 | €368,221 | +€21,787 | +6.3% |
| Amounts payable within one year | 42/48 | €35,517 | €26,051 | -€9,466 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €12,032 | €12,213 | +€180 | +1.5% |
| Trade debts | 44 | €6,077 | €1,374 | -€4,703 | -77.4% |
| Suppliers | 440/4 | €6,077 | €1,374 | -€4,703 | -77.4% |
| Taxes, remuneration and social security | 45 | €11,688 | €7,526 | -€4,161 | -35.6% |
| Taxes | 450/3 | €11,688 | €7,526 | -€4,161 | -35.6% |
| Other amounts payable | 47/48 | €5,720 | €4,938 | -€782 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,699 | €26,780 | +€6,082 | +29.4% |
| Other operating charges | 640/8 | €3,086 | €3,212 | +€126 | +4.1% |
| Gross operating margin | 9900 | €26,116 | €29,050 | +€2,934 | +11.2% |
| Operating profit (loss) | 9901 | €2,331 | -€943 | -€3,274 | |
| Financial income | 75/76B | €53 | €9 | -€45 | -83.9% |
| Recurring financial income | 75 | €53 | €9 | -€45 | -83.9% |
| Financial charges | 65/66B | €1,772 | €1,594 | -€178 | -10.0% |
| Recurring financial charges | 65 | €1,772 | €1,594 | -€178 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €613 | -€2,528 | -€3,141 | |
| Income taxes | 67/77 | €1,376 | €627 | -€749 | -54.4% |
| Profit (loss) for the period | 9904 | -€764 | -€3,156 | -€2,392 | -313% |
| Profit (loss) for the period to be appropriated | 9905 | -€764 | -€3,156 | -€2,392 | -313% |
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 13 October 2026 via checked.be.