YENT: 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.
YENT
Largest movements
- Cash +€12,714
up €12,714 (+36.1%), from €35,185 to €47,899
mainly Net result for the year (+€10,645) and Other debts (+€5,198)
- Deferred charges and accrued income -€1,936
down €1,936 (-96.8%), from €1,999 to €64
- Tangible fixed assets +€997
up €997 (+76.8%), from €1,299 to €2,296
- Reserves +€6,804
up €6,804 (+22.8%), from €29,839 to €36,643
- Other debts +€5,198
up €5,198 (+82.6%), from €6,293 to €11,491
- Gross operating margin +€10,383
up €10,383 (+164.5%), from €6,310 to €16,693
- Taxes +€2,795
up €2,795 (+146.4%), from €1,910 to €4,705
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 | €52,234 | €64,215 | +€11,981 | +22.9% |
| Fixed assets | 21/28 | €1,299 | €2,296 | +€997 | +76.8% |
| Tangible fixed assets | 22/27 | €1,299 | €2,296 | +€997 | +76.8% |
| Furniture and vehicles | 24 | €1,299 | €2,296 | +€997 | +76.8% |
| Current assets | 29/58 | €50,935 | €61,919 | +€10,984 | +21.6% |
| Amounts receivable within one year | 40/41 | €13,751 | €13,956 | +€205 | +1.5% |
| Trade receivables | 40 | €10,648 | €10,648 | = | 0.0% |
| Other amounts receivable | 41 | €3,103 | €3,308 | +€205 | +6.6% |
| Cash at bank and in hand | 54/58 | €35,185 | €47,899 | +€12,714 | +36.1% |
| Deferred charges and accrued income | 490/1 | €1,999 | €64 | -€1,936 | -96.8% |
| Total equity and liabilities | 10/49 | €52,234 | €64,215 | +€11,981 | +22.9% |
| Equity | 10/15 | €36,039 | €42,843 | +€6,804 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,839 | €36,643 | +€6,804 | +22.8% |
| Distributable reserves | 133 | €29,839 | €36,643 | +€6,804 | +22.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,195 | €21,372 | +€5,176 | +32.0% |
| Amounts payable within one year | 42/48 | €16,195 | €21,372 | +€5,176 | +32.0% |
| Trade debts | 44 | €3,819 | €3,778 | -€41 | -1.1% |
| Suppliers | 440/4 | €3,819 | €3,778 | -€41 | -1.1% |
| Taxes, remuneration and social security | 45 | €6,083 | €6,102 | +€19 | +0.3% |
| Taxes | 450/3 | €6,083 | €6,102 | +€19 | +0.3% |
| Other amounts payable | 47/48 | €6,293 | €11,491 | +€5,198 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €565 | €626 | +€61 | +10.8% |
| Other operating charges | 640/8 | €559 | €520 | -€40 | -7.1% |
| Gross operating margin | 9900 | €6,310 | €16,693 | +€10,383 | +164.5% |
| Operating profit (loss) | 9901 | €5,186 | €15,547 | +€10,362 | +199.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €105 | €197 | +€92 | +87.2% |
| Recurring financial charges | 65 | €105 | €197 | +€92 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | €5,080 | €15,350 | +€10,270 | +202.1% |
| Income taxes | 67/77 | €1,910 | €4,705 | +€2,795 | +146.4% |
| Profit (loss) for the period | 9904 | €3,171 | €10,645 | +€7,474 | +235.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,171 | €10,645 | +€7,474 | +235.7% |
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 6 October 2026 via checked.be.