YENVI HENA: 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.
YENVI HENA
Largest movements
- Tangible fixed assets -€129,829
down €129,829 (-21.6%), from €600,000 to €470,171
- Intangible fixed assets -€36,583
down €36,583 (-23.9%), from €153,250 to €116,667
- Cash -€35,420
down €35,420 (-22.7%), from €156,030 to €120,610
mainly Trade debts (-€83,338) and Other debts (-€76,938)
- Trade debts -€83,338
down €83,338 (-34.1%), from €244,747 to €161,409
- Other debts -€76,938
down €76,938 (-18.0%), from €426,768 to €349,830
- Debts after one year -€72,590
down €72,590 (-28.7%), from €252,928 to €180,338
- Profit (loss) carried forward +€38,609
up €38,609 (+20.1%), from -€191,922 to -€153,312
- Staff costs -€184,198
down €184,198 (-31.8%), from €579,846 to €395,648
- Gross operating margin -€40,530
down €40,530 (-5.9%), from €686,190 to €645,660
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 | €981,049 | €781,983 | -€199,067 | -20.3% |
| Fixed assets | 21/28 | €753,250 | €586,837 | -€166,413 | -22.1% |
| Intangible fixed assets | 21 | €153,250 | €116,667 | -€36,583 | -23.9% |
| Tangible fixed assets | 22/27 | €600,000 | €470,171 | -€129,829 | -21.6% |
| Plant, machinery and equipment | 23 | €600,000 | €470,171 | -€129,829 | -21.6% |
| Current assets | 29/58 | €227,799 | €195,145 | -€32,654 | -14.3% |
| Stocks and contracts in progress | 3 | €23,147 | €16,663 | -€6,484 | -28.0% |
| Stocks | 30/36 | €23,147 | €16,663 | -€6,484 | -28.0% |
| Amounts receivable within one year | 40/41 | €16,635 | €21,389 | +€4,754 | +28.6% |
| Trade receivables | 40 | €8,572 | €11,971 | +€3,399 | +39.7% |
| Other amounts receivable | 41 | €8,064 | €9,418 | +€1,355 | +16.8% |
| Current investments | 50/53 | €25,219 | €24,951 | -€268 | -1.1% |
| Cash at bank and in hand | 54/58 | €156,030 | €120,610 | -€35,420 | -22.7% |
| Deferred charges and accrued income | 490/1 | €6,767 | €11,532 | +€4,765 | +70.4% |
| Total equity and liabilities | 10/49 | €981,049 | €781,983 | -€199,067 | -20.3% |
| Equity | 10/15 | -€118,606 | -€79,996 | +€38,609 | +32.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €23,316 | €23,316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,316 | €23,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,922 | -€153,312 | +€38,609 | +20.1% |
| Amounts payable | 17/49 | €1,099,655 | €861,979 | -€237,676 | -21.6% |
| Amounts payable after more than one year | 17 | €252,928 | €180,338 | -€72,590 | -28.7% |
| Financial debts | 170/4 | €252,928 | €180,338 | -€72,590 | -28.7% |
| Amounts payable within one year | 42/48 | €846,727 | €681,641 | -€165,086 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €77,117 | €73,820 | -€3,298 | -4.3% |
| Trade debts | 44 | €244,747 | €161,409 | -€83,338 | -34.1% |
| Suppliers | 440/4 | €244,747 | €161,409 | -€83,338 | -34.1% |
| Taxes, remuneration and social security | 45 | €98,094 | €96,582 | -€1,513 | -1.5% |
| Taxes | 450/3 | €5,084 | €6,746 | +€1,662 | +32.7% |
| Remuneration and social security | 454/9 | €93,011 | €89,836 | -€3,175 | -3.4% |
| Other amounts payable | 47/48 | €426,768 | €349,830 | -€76,938 | -18.0% |
| Remuneration, social security and pensions | 62 | €579,846 | €395,648 | -€184,198 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,272 | €170,793 | -€3,479 | -2.0% |
| Other operating charges | 640/8 | €8,745 | €11,168 | +€2,423 | +27.7% |
| Gross operating margin | 9900 | €686,190 | €645,660 | -€40,530 | -5.9% |
| Operating profit (loss) | 9901 | -€76,672 | €68,051 | +€144,724 | |
| Financial income | 75/76B | €1,262 | €682 | -€580 | -45.9% |
| Recurring financial income | 75 | €1,262 | €682 | -€580 | -45.9% |
| Financial charges | 65/66B | €28,367 | €30,124 | +€1,758 | +6.2% |
| Recurring financial charges | 65 | €28,367 | €30,124 | +€1,758 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€103,777 | €38,609 | +€142,386 | |
| Income taxes | 67/77 | -€3,000 | €0 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€100,777 | €38,609 | +€139,386 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,777 | €38,609 | +€139,386 |
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 26 October 2026 via checked.be.