YES4IT: what changed
Two fiscal 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.
YES4IT
Largest movements
- Tangible fixed assets -€52,247
down €52,247 (-27.7%), from €188,320 to €136,072
of which Land and buildings: -€46,577
- Receivables within one year +€27,894
up €27,894 (+204.8%), from €13,621 to €41,515
of which Other amounts receivable: +€24,141
- Cash -€25,461
down €25,461 (-61.4%), from €41,468 to €16,007
mainly Contributions, distributions and other (-€34,118) and Receivables within one year (-€27,894)
- Reserves -€31,295
down €31,295 (-27.8%), from €112,662 to €81,367
- Other debts -€13,002
no longer reported in 2025 (was €13,002)
- Debts after one year -€10,443
down €10,443 (-10.6%), from €98,565 to €88,122
- Gross operating margin -€43,646
down €43,646 (-65.4%), from €66,738 to €23,092
- Taxes -€11,469
down €11,469 (-86.8%), from €13,220 to €1,752
- Other operating charges +€2,080
up €2,080 (+94.3%), from €2,207 to €4,287
- Financial income +€1,193
new in 2025: €1,193
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.
Cash bridge derived
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 | €248,298 | €196,643 | -€51,655 | -20.8% |
| Fixed assets | 21/28 | €188,320 | €136,072 | -€52,247 | -27.7% |
| Tangible fixed assets | 22/27 | €188,320 | €136,072 | -€52,247 | -27.7% |
| Land and buildings | 22 | €172,983 | €126,407 | -€46,577 | -26.9% |
| Furniture and vehicles | 24 | €15,336 | €9,666 | -€5,671 | -37.0% |
| Current assets | 29/58 | €59,978 | €60,571 | +€593 | +1.0% |
| Amounts receivable within one year | 40/41 | €13,621 | €41,515 | +€27,894 | +204.8% |
| Trade receivables | 40 | €11,841 | €15,594 | +€3,753 | +31.7% |
| Other amounts receivable | 41 | €1,780 | €25,921 | +€24,141 | +1356.4% |
| Cash at bank and in hand | 54/58 | €41,468 | €16,007 | -€25,461 | -61.4% |
| Deferred charges and accrued income | 490/1 | €4,889 | €3,049 | -€1,840 | -37.6% |
| Total equity and liabilities | 10/49 | €248,298 | €196,643 | -€51,655 | -20.8% |
| Equity | 10/15 | €112,663 | €81,368 | -€31,295 | -27.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €112,662 | €81,367 | -€31,295 | -27.8% |
| Distributable reserves | 133 | €112,662 | €81,367 | -€31,295 | -27.8% |
| Amounts payable | 17/49 | €135,635 | €115,275 | -€20,360 | -15.0% |
| Amounts payable after more than one year | 17 | €98,565 | €88,122 | -€10,443 | -10.6% |
| Financial debts | 170/4 | €98,565 | €88,122 | -€10,443 | -10.6% |
| Amounts payable within one year | 42/48 | €37,070 | €27,153 | -€9,916 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €12,124 | €11,429 | -€695 | -5.7% |
| Trade debts | 44 | €2,891 | €4,708 | +€1,816 | +62.8% |
| Suppliers | 440/4 | €2,891 | €4,708 | +€1,816 | +62.8% |
| Taxes, remuneration and social security | 45 | €9,053 | €11,017 | +€1,964 | +21.7% |
| Taxes | 450/3 | €7,703 | €9,069 | +€1,366 | +17.7% |
| Remuneration and social security | 454/9 | €1,350 | €1,948 | +€598 | +44.3% |
| Other amounts payable | 47/48 | €13,002 | - | -€13,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,504 | €13,747 | +€244 | +1.8% |
| Other operating charges | 640/8 | €2,207 | €4,287 | +€2,080 | +94.3% |
| Gross operating margin | 9900 | €66,738 | €23,092 | -€43,646 | -65.4% |
| Operating profit (loss) | 9901 | €51,028 | €5,058 | -€45,970 | -90.1% |
| Financial income | 75/76B | - | €1,193 | +€1,193 | |
| Recurring financial income | 75 | - | €1,193 | +€1,193 | |
| Financial charges | 65/66B | €2,326 | €1,676 | -€650 | -28.0% |
| Recurring financial charges | 65 | €2,326 | €1,676 | -€650 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €48,701 | €4,574 | -€44,127 | -90.6% |
| Income taxes | 67/77 | €13,220 | €1,752 | -€11,469 | -86.8% |
| Profit (loss) for the period | 9904 | €35,481 | €2,822 | -€32,659 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,481 | €2,822 | -€32,659 | -92.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.