YES ARCHITECTS: 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.
YES ARCHITECTS
Largest movements
- Receivables within one year +€25,040
new in 2025: €25,040
- Cash +€11,274
up €11,274 (+12.8%), from €87,970 to €99,244
mainly Net result for the year (+€47,738) and Trade debts (+€14,278)
- Reserves +€39,962
up €39,962 (+60.3%), from €66,243 to €106,205
- Trade debts +€14,278
up €14,278 (+513%), from €2,782 to €17,061
- Tax, wage and social debts -€8,054
down €8,054 (-36.4%), from €22,121 to €14,067
- Other debts -€7,526
down €7,526 (-48.9%), from €15,380 to €7,854
- Financial income +€50,000
new in 2025: €50,000
- Other operating charges +€3,881
up €3,881 (+218%), from €1,783 to €5,664
- Gross operating margin +€2,335
up €2,335 (+13.2%), from €17,683 to €20,018
- Depreciation +€2,103
up €2,103 (+38.9%), from €5,412 to €7,515
- Taxes +€2,006
up €2,006 (+29.4%), from €6,812 to €8,818
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 | €134,315 | €171,474 | +€37,159 | +27.7% |
| Fixed assets | 21/28 | €46,345 | €47,190 | +€845 | +1.8% |
| Tangible fixed assets | 22/27 | €29,004 | €29,849 | +€845 | +2.9% |
| Furniture and vehicles | 24 | €6,347 | €4,032 | -€2,315 | -36.5% |
| Leasing and similar rights | 25 | €22,658 | €25,817 | +€3,159 | +13.9% |
| Financial fixed assets | 28 | €17,341 | €17,341 | = | 0.0% |
| Current assets | 29/58 | €87,970 | €124,284 | +€36,315 | +41.3% |
| Amounts receivable within one year | 40/41 | - | €25,040 | +€25,040 | |
| Trade receivables | 40 | - | €25,040 | +€25,040 | |
| Cash at bank and in hand | 54/58 | €87,970 | €99,244 | +€11,274 | +12.8% |
| Total equity and liabilities | 10/49 | €134,315 | €171,474 | +€37,159 | +27.7% |
| Equity | 10/15 | €90,031 | €129,993 | +€39,962 | +44.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,243 | €106,205 | +€39,962 | +60.3% |
| Distributable reserves | 133 | €66,243 | €106,205 | +€39,962 | +60.3% |
| Profit (loss) carried forward | 14 | €17,588 | €17,588 | = | 0.0% |
| Amounts payable | 17/49 | €44,284 | €41,482 | -€2,802 | -6.3% |
| Amounts payable within one year | 42/48 | €40,284 | €38,982 | -€1,302 | -3.2% |
| Trade debts | 44 | €2,782 | €17,061 | +€14,278 | +513% |
| Suppliers | 440/4 | €2,782 | €17,061 | +€14,278 | +513% |
| Taxes, remuneration and social security | 45 | €22,121 | €14,067 | -€8,054 | -36.4% |
| Taxes | 450/3 | €22,121 | €14,067 | -€8,054 | -36.4% |
| Other amounts payable | 47/48 | €15,380 | €7,854 | -€7,526 | -48.9% |
| Accrued charges and deferred income | 492/3 | €4,000 | €2,500 | -€1,500 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,412 | €7,515 | +€2,103 | +38.9% |
| Other operating charges | 640/8 | €1,783 | €5,664 | +€3,881 | +218% |
| Non-recurring operating charges | 66A | €7,464 | - | -€7,464 | |
| Gross operating margin | 9900 | €17,683 | €20,018 | +€2,335 | +13.2% |
| Operating profit (loss) | 9901 | €3,023 | €6,839 | +€3,816 | +126% |
| Financial income | 75/76B | - | €50,000 | +€50,000 | |
| Recurring financial income | 75 | - | €50,000 | +€50,000 | |
| Financial charges | 65/66B | €148 | €283 | +€135 | +91.0% |
| Recurring financial charges | 65 | €148 | €283 | +€135 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €2,875 | €56,556 | +€53,681 | +1,867% |
| Income taxes | 67/77 | €6,812 | €8,818 | +€2,006 | +29.4% |
| Profit (loss) for the period | 9904 | -€3,937 | €47,738 | +€51,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,937 | €47,738 | +€51,675 |
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 21 October 2026 via checked.be.