YES+SI: 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+SI
Largest movements
- Cash -€19,063
down €19,063 (-49.7%), from €38,349 to €19,286
mainly Contributions, distributions and other (-€70,000) and Debts after one year (-€23,211)
- Receivables within one year -€16,420
down €16,420 (-46.5%), from €35,275 to €18,855
of which Other amounts receivable: -€20,032
- Reserves -€70,000
down €70,000 (-25.5%), from €274,973 to €204,973
- Other debts +€46,520
up €46,520 (+589%), from €7,900 to €54,420
- Debts after one year -€23,211
down €23,211 (-3.1%), from €746,375 to €723,164
- Gross operating margin +€31,852
up €31,852 (+86.5%), from €36,819 to €68,671
- Depreciation +€17,230
up €17,230 (+118%), from €14,633 to €31,863
- Financial charges +€11,036
up €11,036 (+90.2%), from €12,234 to €23,270
- Other operating charges +€1,734
up €1,734 (+125%), from €1,383 to €3,117
- Taxes +€1,139
up €1,139 (+41.4%), from €2,753 to €3,891
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,119 | €1,043,147 | -€44,971 | -4.1% |
| Fixed assets | 21/28 | €1,013,891 | €1,004,116 | -€9,775 | -1.0% |
| Tangible fixed assets | 22/27 | €1,013,891 | €1,004,116 | -€9,775 | -1.0% |
| Land and buildings | 22 | €997,959 | €994,061 | -€3,898 | -0.4% |
| Furniture and vehicles | 24 | €15,011 | €9,454 | -€5,558 | -37.0% |
| Other tangible fixed assets | 26 | €921 | €601 | -€320 | -34.7% |
| Current assets | 29/58 | €74,228 | €39,032 | -€35,196 | -47.4% |
| Amounts receivable within one year | 40/41 | €35,275 | €18,855 | -€16,420 | -46.5% |
| Trade receivables | 40 | €13,135 | €16,746 | +€3,612 | +27.5% |
| Other amounts receivable | 41 | €22,141 | €2,109 | -€20,032 | -90.5% |
| Cash at bank and in hand | 54/58 | €38,349 | €19,286 | -€19,063 | -49.7% |
| Deferred charges and accrued income | 490/1 | €604 | €890 | +€286 | +47.4% |
| Total equity and liabilities | 10/49 | €1,088,119 | €1,043,147 | -€44,971 | -4.1% |
| Equity | 10/15 | €293,573 | €230,106 | -€63,467 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €274,973 | €204,973 | -€70,000 | -25.5% |
| Distributable reserves | 133 | €274,973 | €204,973 | -€70,000 | -25.5% |
| Profit (loss) carried forward | 14 | - | €6,533 | +€6,533 | |
| Amounts payable | 17/49 | €794,546 | €813,042 | +€18,496 | +2.3% |
| Amounts payable after more than one year | 17 | €746,375 | €723,164 | -€23,211 | -3.1% |
| Financial debts | 170/4 | €746,375 | €723,164 | -€23,211 | -3.1% |
| Amounts payable within one year | 42/48 | €47,296 | €89,877 | +€42,581 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €29,172 | €23,036 | -€6,136 | -21.0% |
| Trade debts | 44 | €810 | €3,957 | +€3,146 | +388% |
| Suppliers | 440/4 | €810 | €3,957 | +€3,146 | +388% |
| Taxes, remuneration and social security | 45 | €9,414 | €8,464 | -€950 | -10.1% |
| Taxes | 450/3 | €9,414 | €8,464 | -€950 | -10.1% |
| Other amounts payable | 47/48 | €7,900 | €54,420 | +€46,520 | +589% |
| Accrued charges and deferred income | 492/3 | €875 | - | -€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,633 | €31,863 | +€17,230 | +118% |
| Other operating charges | 640/8 | €1,383 | €3,117 | +€1,734 | +125% |
| Gross operating margin | 9900 | €36,819 | €68,671 | +€31,852 | +86.5% |
| Operating profit (loss) | 9901 | €20,804 | €33,691 | +€12,888 | +61.9% |
| Financial income | 75/76B | €4 | €2 | -€1 | -36.1% |
| Recurring financial income | 75 | €4 | €2 | -€1 | -36.1% |
| Financial charges | 65/66B | €12,234 | €23,270 | +€11,036 | +90.2% |
| Recurring financial charges | 65 | €12,234 | €23,270 | +€11,036 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €8,574 | €10,424 | +€1,850 | +21.6% |
| Income taxes | 67/77 | €2,753 | €3,891 | +€1,139 | +41.4% |
| Profit (loss) for the period | 9904 | €5,821 | €6,533 | +€712 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,821 | €6,533 | +€712 | +12.2% |
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.