Yeri Delta: 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.
Yeri Delta
Largest movements
- Receivables within one year +€70,188
up €70,188 (+503%), from €13,954 to €84,142
of which Other amounts receivable: +€51,954
- Cash -€16,832
down €16,832 (-47.3%), from €35,621 to €18,789
mainly Receivables within one year (-€70,188) and Other debts (-€14,000)
- Tangible fixed assets -€15,216
down €15,216 (-27.4%), from €55,460 to €40,244
of which Furniture and vehicles: -€16,021
- Current investments +€10,452
up €10,452 (+209%), from €5,000 to €15,452
- Reserves +€76,118
up €76,118 (+125%), from €60,730 to €136,848
- Other debts -€14,000
no longer reported in 2025 (was €14,000)
- Tax, wage and social debts -€12,551
down €12,551 (-35.7%), from €35,159 to €22,609
of which Taxes: -€25,556
- Accrued charges and deferred income -€2,313
no longer reported in 2025 (was €2,313)
- Staff costs +€79,551
up €79,551 (+380%), from €20,955 to €100,506
- Gross operating margin +€75,742
up €75,742 (+47.5%), from €159,300 to €235,042
- Depreciation +€18,962
up €18,962 (+2,748%), from €690 to €19,652
- Write-downs +€14,000
new in 2025: €14,000
- Taxes -€9,883
down €9,883 (-32.5%), from €30,420 to €20,537
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 | €113,293 | €162,140 | +€48,847 | +43.1% |
| Fixed assets | 21/28 | €55,460 | €40,244 | -€15,216 | -27.4% |
| Tangible fixed assets | 22/27 | €55,460 | €40,244 | -€15,216 | -27.4% |
| Plant, machinery and equipment | 23 | €1,646 | €2,452 | +€805 | +48.9% |
| Furniture and vehicles | 24 | €53,814 | €37,793 | -€16,021 | -29.8% |
| Current assets | 29/58 | €57,832 | €121,895 | +€64,063 | +111% |
| Amounts receivable within one year | 40/41 | €13,954 | €84,142 | +€70,188 | +503% |
| Trade receivables | 40 | €13,423 | €31,656 | +€18,234 | +136% |
| Other amounts receivable | 41 | €531 | €52,486 | +€51,954 | +9,780% |
| Current investments | 50/53 | €5,000 | €15,452 | +€10,452 | +209% |
| Cash at bank and in hand | 54/58 | €35,621 | €18,789 | -€16,832 | -47.3% |
| Deferred charges and accrued income | 490/1 | €3,257 | €3,513 | +€255 | +7.8% |
| Total equity and liabilities | 10/49 | €113,293 | €162,140 | +€48,847 | +43.1% |
| Equity | 10/15 | €61,730 | €137,848 | +€76,118 | +123% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,730 | €136,848 | +€76,118 | +125% |
| Distributable reserves | 133 | €60,730 | €136,848 | +€76,118 | +125% |
| Amounts payable | 17/49 | €51,563 | €24,292 | -€27,271 | -52.9% |
| Amounts payable within one year | 42/48 | €49,250 | €24,292 | -€24,958 | -50.7% |
| Trade debts | 44 | €90 | €1,683 | +€1,593 | +1,760% |
| Suppliers | 440/4 | €90 | €1,683 | +€1,593 | +1,760% |
| Taxes, remuneration and social security | 45 | €35,159 | €22,609 | -€12,551 | -35.7% |
| Taxes | 450/3 | €30,688 | €5,132 | -€25,556 | -83.3% |
| Remuneration and social security | 454/9 | €4,471 | €17,476 | +€13,005 | +291% |
| Other amounts payable | 47/48 | €14,000 | - | -€14,000 | |
| Accrued charges and deferred income | 492/3 | €2,313 | - | -€2,313 | |
| Remuneration, social security and pensions | 62 | €20,955 | €100,506 | +€79,551 | +380% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €19,652 | +€18,962 | +2,748% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,000 | +€14,000 | |
| Other operating charges | 640/8 | €469 | €4,166 | +€3,696 | +787% |
| Gross operating margin | 9900 | €159,300 | €235,042 | +€75,742 | +47.5% |
| Operating profit (loss) | 9901 | €137,185 | €96,718 | -€40,467 | -29.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +30,200% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +30,200% |
| Financial charges | 65/66B | €36 | €66 | +€31 | +87.0% |
| Recurring financial charges | 65 | €36 | €66 | +€31 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €137,150 | €96,655 | -€40,495 | -29.5% |
| Income taxes | 67/77 | €30,420 | €20,537 | -€9,883 | -32.5% |
| Profit (loss) for the period | 9904 | €106,730 | €76,118 | -€30,612 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,730 | €76,118 | -€30,612 | -28.7% |
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 28 October 2026 via checked.be.