Yes To Words: 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 To Words
Largest movements
- Receivables within one year +€14,067
up €14,067 (+222%), from €6,342 to €20,409
of which Other amounts receivable: +€13,033
- Cash +€10,583
up €10,583 (+41.6%), from €25,467 to €36,050
mainly Net result for the year (+€20,740) and Trade debts (+€4,399)
- Deferred charges and accrued income +€1,233
up €1,233 (+18.9%), from €6,529 to €7,762
- Tangible fixed assets -€808
down €808 (-7.5%), from €10,762 to €9,955
of which Land and buildings: -€2,140
- Reserves +€19,074
up €19,074 (+48.3%), from €39,463 to €58,537
- Trade debts +€4,399
up €4,399 (+915%), from €481 to €4,880
- Tax, wage and social debts +€1,800
up €1,800 (+43.8%), from €4,105 to €5,905
- Gross operating margin -€27,775
down €27,775 (-47.8%), from €58,135 to €30,361
- Taxes -€8,471
down €8,471 (-60.1%), from €14,105 to €5,634
- Depreciation +€1,169
up €1,169 (+90.8%), from €1,288 to €2,457
- Financial income +€604
up €604 (+191%), from €316 to €920
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 | €49,100 | €74,176 | +€25,076 | +51.1% |
| Fixed assets | 21/28 | €10,762 | €9,955 | -€808 | -7.5% |
| Tangible fixed assets | 22/27 | €10,762 | €9,955 | -€808 | -7.5% |
| Land and buildings | 22 | €9,557 | €7,417 | -€2,140 | -22.4% |
| Plant, machinery and equipment | 23 | €447 | €347 | -€100 | -22.4% |
| Furniture and vehicles | 24 | €759 | €2,192 | +€1,432 | +189% |
| Current assets | 29/58 | €38,338 | €64,221 | +€25,883 | +67.5% |
| Amounts receivable within one year | 40/41 | €6,342 | €20,409 | +€14,067 | +222% |
| Trade receivables | 40 | €1,261 | €2,295 | +€1,034 | +82.0% |
| Other amounts receivable | 41 | €5,080 | €18,114 | +€13,033 | +257% |
| Cash at bank and in hand | 54/58 | €25,467 | €36,050 | +€10,583 | +41.6% |
| Deferred charges and accrued income | 490/1 | €6,529 | €7,762 | +€1,233 | +18.9% |
| Total equity and liabilities | 10/49 | €49,100 | €74,176 | +€25,076 | +51.1% |
| Equity | 10/15 | €42,463 | €61,537 | +€19,074 | +44.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,463 | €58,537 | +€19,074 | +48.3% |
| Distributable reserves | 133 | €39,463 | €58,537 | +€19,074 | +48.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,637 | €12,639 | +€6,002 | +90.4% |
| Amounts payable within one year | 42/48 | €6,637 | €12,639 | +€6,002 | +90.4% |
| Financial debts | 43 | - | €187 | +€187 | |
| Credit institutions | 430/8 | - | €187 | +€187 | |
| Trade debts | 44 | €481 | €4,880 | +€4,399 | +915% |
| Suppliers | 440/4 | €481 | €4,880 | +€4,399 | +915% |
| Taxes, remuneration and social security | 45 | €4,105 | €5,905 | +€1,800 | +43.8% |
| Taxes | 450/3 | €4,105 | €5,905 | +€1,800 | +43.8% |
| Other amounts payable | 47/48 | €2,051 | €1,666 | -€385 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,288 | €2,457 | +€1,169 | +90.8% |
| Other operating charges | 640/8 | €1,894 | €2,366 | +€472 | +25.0% |
| Gross operating margin | 9900 | €58,135 | €30,361 | -€27,775 | -47.8% |
| Operating profit (loss) | 9901 | €54,954 | €25,538 | -€29,416 | -53.5% |
| Financial income | 75/76B | €316 | €920 | +€604 | +191% |
| Recurring financial income | 75 | €316 | €920 | +€604 | +191% |
| Financial charges | 65/66B | €36 | €84 | +€48 | +132% |
| Recurring financial charges | 65 | €36 | €84 | +€48 | +132% |
| Profit (loss) for the period before taxes | 9903 | €55,234 | €26,374 | -€28,860 | -52.3% |
| Income taxes | 67/77 | €14,105 | €5,634 | -€8,471 | -60.1% |
| Profit (loss) for the period | 9904 | €41,129 | €20,740 | -€20,389 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,129 | €20,740 | -€20,389 | -49.6% |
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 27 October 2026 via checked.be.