YES select: 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 select
Largest movements
- Receivables within one year +€4,795
up €4,795 (+5.0%), from €94,981 to €99,775
of which Other amounts receivable: +€37,700
- Deferred charges and accrued income +€3,181
up €3,181 (+351%), from €906 to €4,087
- Tangible fixed assets -€2,963
down €2,963 (-42.1%), from €7,037 to €4,074
of which Furniture and vehicles: -€2,340
- Current portion of long-term debt -€21,736
down €21,736 (-68.1%), from €31,923 to €10,187
- Trade debts +€14,723
up €14,723 (+228%), from €6,467 to €21,190
- Tax, wage and social debts +€6,295
up €6,295 (+67.4%), from €9,334 to €15,629
of which Remuneration and social security: +€3,806
- Short-term financial debts +€3,554
up €3,554 (+2,527%), from €141 to €3,695
of which Other loans: +€3,695
- Profit (loss) carried forward +€2,527
up €2,527 (+14.5%), from -€17,399 to -€14,871
- Staff costs -€22,795
down €22,795 (-44.2%), from €51,587 to €28,792
- Other operating charges +€22,268
up €22,268 (+381%), from €5,837 to €28,105
- Gross operating margin +€18,546
up €18,546 (+34.4%), from €53,885 to €72,432
- Taxes +€4,080
up €4,080 (+945%), from €432 to €4,511
- Financial income +€2,719
up €2,719 (+180,053%), from €2 to €2,720
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 | €106,102 | €109,615 | +€3,513 | +3.3% |
| Fixed assets | 21/28 | €10,087 | €5,751 | -€4,336 | -43.0% |
| Intangible fixed assets | 21 | €2,520 | €1,677 | -€843 | -33.4% |
| Tangible fixed assets | 22/27 | €7,037 | €4,074 | -€2,963 | -42.1% |
| Plant, machinery and equipment | 23 | €2,187 | €1,613 | -€574 | -26.3% |
| Furniture and vehicles | 24 | €4,801 | €2,461 | -€2,340 | -48.7% |
| Other tangible fixed assets | 26 | €48 | €0 | -€48 | -100% |
| Financial fixed assets | 28 | €530 | €0 | -€530 | -100% |
| Current assets | 29/58 | €96,014 | €103,864 | +€7,850 | +8.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €94,981 | €99,775 | +€4,795 | +5.0% |
| Trade receivables | 40 | €37,252 | €4,347 | -€32,905 | -88.3% |
| Other amounts receivable | 41 | €57,728 | €95,428 | +€37,700 | +65.3% |
| Cash at bank and in hand | 54/58 | €127 | €1 | -€126 | -98.8% |
| Deferred charges and accrued income | 490/1 | €906 | €4,087 | +€3,181 | +351% |
| Total equity and liabilities | 10/49 | €106,102 | €109,615 | +€3,513 | +3.3% |
| Equity | 10/15 | €44,471 | €46,999 | +€2,527 | +5.7% |
| Reserves | 13 | €61,870 | €61,870 | = | 0.0% |
| Distributable reserves | 133 | €61,870 | €61,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,399 | -€14,871 | +€2,527 | +14.5% |
| Amounts payable | 17/49 | €61,630 | €62,616 | +€986 | +1.6% |
| Amounts payable after more than one year | 17 | €11,396 | €11,268 | -€128 | -1.1% |
| Financial debts | 170/4 | €11,396 | €11,268 | -€128 | -1.1% |
| Amounts payable within one year | 42/48 | €50,204 | €50,701 | +€497 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €31,923 | €10,187 | -€21,736 | -68.1% |
| Financial debts | 43 | €141 | €3,695 | +€3,554 | +2,527% |
| Credit institutions | 430/8 | €141 | €0 | -€141 | -100% |
| Other loans | 439 | - | €3,695 | +€3,695 | |
| Trade debts | 44 | €6,467 | €21,190 | +€14,723 | +228% |
| Suppliers | 440/4 | €6,467 | €21,190 | +€14,723 | +228% |
| Taxes, remuneration and social security | 45 | €9,334 | €15,629 | +€6,295 | +67.4% |
| Taxes | 450/3 | €9,334 | €11,823 | +€2,489 | +26.7% |
| Remuneration and social security | 454/9 | €0 | €3,806 | +€3,806 | |
| Other amounts payable | 47/48 | €2,339 | €0 | -€2,339 | -100% |
| Accrued charges and deferred income | 492/3 | €30 | €648 | +€618 | +2,041% |
| Non-recurring operating income | 76A | €10,810 | €0 | -€10,810 | -100% |
| Remuneration, social security and pensions | 62 | €51,587 | €28,792 | -€22,795 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,632 | €3,534 | -€2,098 | -37.3% |
| Other operating charges | 640/8 | €5,837 | €28,105 | +€22,268 | +381% |
| Non-recurring operating charges | 66A | - | €886 | +€886 | |
| Gross operating margin | 9900 | €53,885 | €72,432 | +€18,546 | +34.4% |
| Operating profit (loss) | 9901 | -€9,171 | €11,115 | +€20,286 | |
| Financial income | 75/76B | €2 | €2,720 | +€2,719 | +180,053% |
| Recurring financial income | 75 | €2 | €2,720 | +€2,719 | +180,053% |
| Financial charges | 65/66B | €7,687 | €6,796 | -€891 | -11.6% |
| Recurring financial charges | 65 | €7,687 | €6,796 | -€891 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,857 | €7,039 | +€23,895 | |
| Income taxes | 67/77 | €432 | €4,511 | +€4,080 | +945% |
| Profit (loss) for the period | 9904 | -€17,288 | €2,527 | +€19,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,288 | €2,527 | +€19,816 |
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.