YES WE CLIM: 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 WE CLIM
Largest movements
- Cash -€25,369
down €25,369 (-60.5%), from €41,943 to €16,574
mainly Other debts (-€31,614) and Investment in fixed assets (net) (-€20,464)
- Receivables within one year -€20,406
down €20,406 (-75.1%), from €27,173 to €6,767
of which Trade receivables: -€17,162
- Tangible fixed assets +€13,497
up €13,497 (+63.3%), from €21,333 to €34,831
- Other debts -€31,614
down €31,614 (-47.6%), from €66,447 to €34,833
- Trade debts -€3,071
down €3,071 (-27.3%), from €11,267 to €8,196
- Profit (loss) carried forward +€2,589
up €2,589 (+23.0%), from €11,236 to €13,825
- Depreciation -€8,701
down €8,701 (-55.5%), from €15,667 to €6,966
- Taxes +€5,413
new in 2025: €5,413
- Gross operating margin -€3,705
down €3,705 (-9.0%), from €41,129 to €37,424
- Other operating charges -€895
down €895 (-48.0%), from €1,864 to €970
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 | €90,449 | €58,353 | -€32,096 | -35.5% |
| Fixed assets | 21/28 | €21,333 | €34,831 | +€13,497 | +63.3% |
| Tangible fixed assets | 22/27 | €21,333 | €34,831 | +€13,497 | +63.3% |
| Furniture and vehicles | 24 | €21,333 | €34,831 | +€13,497 | +63.3% |
| Current assets | 29/58 | €69,116 | €23,522 | -€45,594 | -66.0% |
| Amounts receivable within one year | 40/41 | €27,173 | €6,767 | -€20,406 | -75.1% |
| Trade receivables | 40 | €23,668 | €6,507 | -€17,162 | -72.5% |
| Other amounts receivable | 41 | €3,504 | €260 | -€3,244 | -92.6% |
| Cash at bank and in hand | 54/58 | €41,943 | €16,574 | -€25,369 | -60.5% |
| Deferred charges and accrued income | 490/1 | - | €181 | +€181 | |
| Total equity and liabilities | 10/49 | €90,449 | €58,353 | -€32,096 | -35.5% |
| Equity | 10/15 | €12,736 | €15,325 | +€2,589 | +20.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,236 | €13,825 | +€2,589 | +23.0% |
| Amounts payable | 17/49 | €77,714 | €43,028 | -€34,685 | -44.6% |
| Amounts payable within one year | 42/48 | €77,714 | €43,028 | -€34,685 | -44.6% |
| Trade debts | 44 | €11,267 | €8,196 | -€3,071 | -27.3% |
| Suppliers | 440/4 | €11,267 | €8,196 | -€3,071 | -27.3% |
| Other amounts payable | 47/48 | €66,447 | €34,833 | -€31,614 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,667 | €6,966 | -€8,701 | -55.5% |
| Other operating charges | 640/8 | €1,864 | €970 | -€895 | -48.0% |
| Non-recurring operating charges | 66A | - | €21,333 | +€21,333 | |
| Gross operating margin | 9900 | €41,129 | €37,424 | -€3,705 | -9.0% |
| Operating profit (loss) | 9901 | €23,598 | €8,155 | -€15,443 | -65.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €123 | €153 | +€30 | +24.8% |
| Recurring financial charges | 65 | €123 | €153 | +€30 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €23,475 | €8,002 | -€15,473 | -65.9% |
| Income taxes | 67/77 | - | €5,413 | +€5,413 | |
| Profit (loss) for the period | 9904 | €23,475 | €2,589 | -€20,886 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,475 | €2,589 | -€20,886 | -89.0% |
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 28 October 2026 via checked.be.