YES CONSTRUCT BVBA: 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 CONSTRUCT BVBA
Largest movements
- Tangible fixed assets +€69,568
up €69,568 (+63.1%), from €110,168 to €179,737
of which Plant, machinery and equipment: +€49,214
- Receivables within one year +€22,655
up €22,655 (+62.3%), from €36,342 to €58,997
of which Trade receivables: +€16,274
- Cash -€12,084
down €12,084 (-16.1%), from €75,076 to €62,992
mainly Investment in fixed assets (net) (-€117,879) and Contributions, distributions and other (-€31,886)
- Debts after one year +€51,551
up €51,551 (+496%), from €10,396 to €61,947
- Trade debts +€25,490
up €25,490 (+164%), from €15,581 to €41,071
- Current portion of long-term debt +€10,529
up €10,529 (+69.8%), from €15,076 to €25,604
- Tax, wage and social debts -€7,210
down €7,210 (-64.1%), from €11,250 to €4,040
of which Taxes: -€7,247
- Reserves -€3,056
down €3,056 (-1.8%), from €166,253 to €163,197
of which Non-distributable reserves: -€3,136
- Depreciation +€14,614
up €14,614 (+43.4%), from €33,697 to €48,311
- Staff costs -€11,724
down €11,724 (-24.1%), from €48,548 to €36,824
- Gross operating margin +€8,837
up €8,837 (+7.5%), from €117,507 to €126,344
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 | €224,756 | €302,089 | +€77,333 | +34.4% |
| Fixed assets | 21/28 | €110,168 | €179,737 | +€69,568 | +63.1% |
| Tangible fixed assets | 22/27 | €110,168 | €179,737 | +€69,568 | +63.1% |
| Plant, machinery and equipment | 23 | €63,621 | €112,836 | +€49,214 | +77.4% |
| Furniture and vehicles | 24 | €46,547 | €66,901 | +€20,354 | +43.7% |
| Current assets | 29/58 | €114,588 | €122,352 | +€7,764 | +6.8% |
| Amounts receivable within one year | 40/41 | €36,342 | €58,997 | +€22,655 | +62.3% |
| Trade receivables | 40 | €31,043 | €47,317 | +€16,274 | +52.4% |
| Other amounts receivable | 41 | €5,299 | €11,680 | +€6,381 | +120% |
| Cash at bank and in hand | 54/58 | €75,076 | €62,992 | -€12,084 | -16.1% |
| Deferred charges and accrued income | 490/1 | €3,170 | €364 | -€2,806 | -88.5% |
| Total equity and liabilities | 10/49 | €224,756 | €302,089 | +€77,333 | +34.4% |
| Equity | 10/15 | €172,453 | €169,397 | -€3,056 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,253 | €163,197 | -€3,056 | -1.8% |
| Non-distributable reserves | 130/1 | €154,919 | €151,783 | -€3,136 | -2.0% |
| Reserves not available under the articles | 1311 | €154,919 | €151,783 | -€3,136 | -2.0% |
| Distributable reserves | 133 | €11,334 | €11,414 | +€80 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,303 | €132,692 | +€80,389 | +154% |
| Amounts payable after more than one year | 17 | €10,396 | €61,947 | +€51,551 | +496% |
| Financial debts | 170/4 | €10,396 | €61,947 | +€51,551 | +496% |
| Amounts payable within one year | 42/48 | €41,907 | €70,745 | +€28,838 | +68.8% |
| Current portion of amounts payable after more than one year | 42 | €15,076 | €25,604 | +€10,529 | +69.8% |
| Trade debts | 44 | €15,581 | €41,071 | +€25,490 | +164% |
| Suppliers | 440/4 | €15,581 | €41,071 | +€25,490 | +164% |
| Taxes, remuneration and social security | 45 | €11,250 | €4,040 | -€7,210 | -64.1% |
| Taxes | 450/3 | €8,747 | €1,500 | -€7,247 | -82.9% |
| Remuneration and social security | 454/9 | €2,503 | €2,540 | +€37 | +1.5% |
| Other amounts payable | 47/48 | €0 | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €48,548 | €36,824 | -€11,724 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,697 | €48,311 | +€14,614 | +43.4% |
| Other operating charges | 640/8 | €1,503 | €1,689 | +€186 | +12.3% |
| Non-recurring operating charges | 66A | - | €1,320 | +€1,320 | |
| Gross operating margin | 9900 | €117,507 | €126,344 | +€8,837 | +7.5% |
| Operating profit (loss) | 9901 | €33,759 | €38,200 | +€4,441 | +13.2% |
| Financial income | 75/76B | €898 | €116 | -€782 | -87.0% |
| Recurring financial income | 75 | €898 | €116 | -€782 | -87.0% |
| Financial charges | 65/66B | €1,998 | €1,009 | -€990 | -49.5% |
| Recurring financial charges | 65 | €1,998 | €1,009 | -€990 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €32,659 | €37,308 | +€4,649 | +14.2% |
| Income taxes | 67/77 | €8,933 | €8,478 | -€455 | -5.1% |
| Profit (loss) for the period | 9904 | €23,726 | €28,830 | +€5,103 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,726 | €28,830 | +€5,103 | +21.5% |
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 14 October 2026 via checked.be.