Yentl Evens: 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.
Yentl Evens
Largest movements
- Cash +€24,560
up €24,560 (+830%), from €2,960 to €27,520
mainly Investment in fixed assets (net) (+€18,661) and Receivables within one year (+€11,351)
- Tangible fixed assets -€19,706
down €19,706 (-80.6%), from €24,435 to €4,728
of which Leasing and similar rights: -€21,591
- Receivables within one year -€11,351
down €11,351 (-85.0%), from €13,351 to €2,000
- Debts after one year -€13,419
no longer reported in 2025 (was €13,419)
- Current portion of long-term debt -€9,173
no longer reported in 2025 (was €9,173)
- Other debts +€6,876
new in 2025: €6,876
- Reserves +€5,170
up €5,170 (+376%), from €1,375 to €6,546
- Tax, wage and social debts +€1,965
up €1,965 (+38.9%), from €5,049 to €7,013
- Depreciation -€9,028
down €9,028 (-89.6%), from €10,073 to €1,046
- Gross operating margin +€3,588
up €3,588 (+21.5%), from €16,664 to €20,252
- Taxes +€1,324
up €1,324 (+113%), from €1,172 to €2,496
- Other operating charges +€754
up €754 (+55.7%), from €1,354 to €2,109
- Financial charges +€545
up €545 (+54.8%), from €994 to €1,538
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 | €40,891 | €34,248 | -€6,643 | -16.2% |
| Fixed assets | 21/28 | €24,435 | €4,728 | -€19,706 | -80.6% |
| Tangible fixed assets | 22/27 | €24,435 | €4,728 | -€19,706 | -80.6% |
| Plant, machinery and equipment | 23 | €1,638 | €3,853 | +€2,215 | +135% |
| Furniture and vehicles | 24 | €1,206 | €875 | -€330 | -27.4% |
| Leasing and similar rights | 25 | €21,591 | - | -€21,591 | |
| Current assets | 29/58 | €16,457 | €29,520 | +€13,063 | +79.4% |
| Amounts receivable within one year | 40/41 | €13,351 | €2,000 | -€11,351 | -85.0% |
| Trade receivables | 40 | €13,351 | €2,000 | -€11,351 | -85.0% |
| Cash at bank and in hand | 54/58 | €2,960 | €27,520 | +€24,560 | +830% |
| Deferred charges and accrued income | 490/1 | €145 | - | -€145 | |
| Total equity and liabilities | 10/49 | €40,891 | €34,248 | -€6,643 | -16.2% |
| Equity | 10/15 | €11,375 | €16,546 | +€5,170 | +45.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,375 | €6,546 | +€5,170 | +376% |
| Distributable reserves | 133 | €1,375 | €6,546 | +€5,170 | +376% |
| Amounts payable | 17/49 | €29,516 | €17,702 | -€11,813 | -40.0% |
| Amounts payable after more than one year | 17 | €13,419 | - | -€13,419 | |
| Financial debts | 170/4 | €13,419 | - | -€13,419 | |
| Amounts payable within one year | 42/48 | €16,096 | €17,702 | +€1,606 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €9,173 | - | -€9,173 | |
| Trade debts | 44 | €1,874 | €3,813 | +€1,939 | +103% |
| Suppliers | 440/4 | €1,874 | €3,813 | +€1,939 | +103% |
| Taxes, remuneration and social security | 45 | €5,049 | €7,013 | +€1,965 | +38.9% |
| Taxes | 450/3 | €5,049 | €7,013 | +€1,965 | +38.9% |
| Other amounts payable | 47/48 | - | €6,876 | +€6,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,073 | €1,046 | -€9,028 | -89.6% |
| Other operating charges | 640/8 | €1,354 | €2,109 | +€754 | +55.7% |
| Non-recurring operating charges | 66A | - | €7,893 | +€7,893 | |
| Gross operating margin | 9900 | €16,664 | €20,252 | +€3,588 | +21.5% |
| Operating profit (loss) | 9901 | €5,236 | €9,205 | +€3,969 | +75.8% |
| Financial charges | 65/66B | €994 | €1,538 | +€545 | +54.8% |
| Recurring financial charges | 65 | €994 | €1,538 | +€545 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €4,242 | €7,666 | +€3,424 | +80.7% |
| Income taxes | 67/77 | €1,172 | €2,496 | +€1,324 | +113% |
| Profit (loss) for the period | 9904 | €3,071 | €5,170 | +€2,100 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,071 | €5,170 | +€2,100 | +68.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.