YES IS MORE: 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 IS MORE
Largest movements
- Receivables within one year -€14,935
down €14,935 (-42.9%), from €34,825 to €19,889
of which Trade receivables: -€17,178
- Deferred charges and accrued income +€6,222
up €6,222 (+7,077%), from €88 to €6,310
- Cash -€5,362
down €5,362 (-36.8%), from €14,558 to €9,196
mainly Tax, wage and social debts (-€10,178) and Net result for the year (-€8,849)
- Tax, wage and social debts -€10,178
down €10,178 (-43.8%), from €23,247 to €13,069
- Profit (loss) carried forward -€8,849
down €8,849 (-89.4%), from €9,896 to €1,047
- Trade debts +€5,430
up €5,430 (+167%), from €3,246 to €8,676
- Gross operating margin -€50,222
down €50,222, from €43,313 to -€6,909
- Taxes -€12,681
down €12,681 (-97.2%), from €13,042 to €361
- Other operating charges -€3,425
down €3,425 (-95.8%), from €3,574 to €149
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 | €111,836 | €98,239 | -€13,597 | -12.2% |
| Fixed assets | 21/28 | €62,366 | €62,844 | +€478 | +0.8% |
| Tangible fixed assets | 22/27 | €1,291 | €1,769 | +€478 | +37.1% |
| Plant, machinery and equipment | 23 | €870 | €1,769 | +€899 | +103% |
| Furniture and vehicles | 24 | €421 | - | -€421 | |
| Financial fixed assets | 28 | €61,075 | €61,075 | = | 0.0% |
| Current assets | 29/58 | €49,470 | €35,395 | -€14,076 | -28.5% |
| Amounts receivable within one year | 40/41 | €34,825 | €19,889 | -€14,935 | -42.9% |
| Trade receivables | 40 | €24,147 | €6,968 | -€17,178 | -71.1% |
| Other amounts receivable | 41 | €10,678 | €12,921 | +€2,243 | +21.0% |
| Cash at bank and in hand | 54/58 | €14,558 | €9,196 | -€5,362 | -36.8% |
| Deferred charges and accrued income | 490/1 | €88 | €6,310 | +€6,222 | +7,077% |
| Total equity and liabilities | 10/49 | €111,836 | €98,239 | -€13,597 | -12.2% |
| Equity | 10/15 | €67,343 | €58,494 | -€8,849 | -13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,247 | €51,247 | = | 0.0% |
| Distributable reserves | 133 | €51,247 | €51,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,896 | €1,047 | -€8,849 | -89.4% |
| Amounts payable | 17/49 | €44,493 | €39,745 | -€4,749 | -10.7% |
| Amounts payable within one year | 42/48 | €44,493 | €39,745 | -€4,749 | -10.7% |
| Trade debts | 44 | €3,246 | €8,676 | +€5,430 | +167% |
| Suppliers | 440/4 | €3,246 | €8,676 | +€5,430 | +167% |
| Taxes, remuneration and social security | 45 | €23,247 | €13,069 | -€10,178 | -43.8% |
| Taxes | 450/3 | €23,247 | €13,069 | -€10,178 | -43.8% |
| Other amounts payable | 47/48 | €18,000 | €18,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €1,260 | +€67 | +5.6% |
| Other operating charges | 640/8 | €3,574 | €149 | -€3,425 | -95.8% |
| Gross operating margin | 9900 | €43,313 | -€6,909 | -€50,222 | |
| Operating profit (loss) | 9901 | €38,546 | -€8,318 | -€46,864 | |
| Financial income | 75/76B | €506 | €647 | +€141 | +27.9% |
| Recurring financial income | 75 | €505 | €644 | +€139 | +27.6% |
| Non-recurring financial income | 76B | €1 | €3 | +€2 | +185% |
| Financial charges | 65/66B | €688 | €817 | +€129 | +18.7% |
| Recurring financial charges | 65 | €685 | €805 | +€120 | +17.5% |
| Non-recurring financial charges | 66B | €3 | €12 | +€9 | +309% |
| Profit (loss) for the period before taxes | 9903 | €38,364 | -€8,488 | -€46,852 | |
| Income taxes | 67/77 | €13,042 | €361 | -€12,681 | -97.2% |
| Profit (loss) for the period | 9904 | €25,322 | -€8,849 | -€34,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,322 | -€8,849 | -€34,171 |
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 31 October 2026 via checked.be.