YesFin: 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.
YesFin
Largest movements
- Receivables within one year -€65,985
no longer reported in 2025 (was €65,985)
- Deferred charges and accrued income +€61,610
up €61,610 (+6224.0%), from €990 to €62,600
- Tangible fixed assets -€30,139
down €30,139 (-6.5%), from €466,046 to €435,907
of which Land and buildings: -€17,075
- Intangible fixed assets -€6,243
down €6,243 (-59.9%), from €10,415 to €4,173
- Tax, wage and social debts +€91,143
up €91,143 (+98.7%), from €92,385 to €183,528
of which Taxes: +€96,031
- Debts after one year -€72,218
down €72,218 (-74.8%), from €96,541 to €24,324
- Current portion of long-term debt -€37,954
down €37,954 (-34.5%), from €110,172 to €72,218
- Short-term financial debts -€22,055
down €22,055 (-31.3%), from €70,503 to €48,448
- Staff costs -€100,158
down €100,158 (-38.1%), from €262,942 to €162,784
- Gross operating margin +€60,721
up €60,721 (+11.1%), from €546,242 to €606,964
- Taxes +€48,524
up €48,524 (+79.1%), from €61,329 to €109,853
- Other operating charges -€9,931
down €9,931 (-73.7%), from €13,473 to €3,542
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 | €543,480 | €502,680 | -€40,800 | -7.5% |
| Fixed assets | 21/28 | €476,461 | €440,080 | -€36,382 | -7.6% |
| Intangible fixed assets | 21 | €10,415 | €4,173 | -€6,243 | -59.9% |
| Tangible fixed assets | 22/27 | €466,046 | €435,907 | -€30,139 | -6.5% |
| Land and buildings | 22 | €418,702 | €401,627 | -€17,075 | -4.1% |
| Plant, machinery and equipment | 23 | €1,111 | - | -€1,111 | |
| Furniture and vehicles | 24 | €46,233 | €34,280 | -€11,953 | -25.9% |
| Current assets | 29/58 | €67,019 | €62,600 | -€4,419 | -6.6% |
| Amounts receivable within one year | 40/41 | €65,985 | - | -€65,985 | |
| Trade receivables | 40 | €65,985 | - | -€65,985 | |
| Cash at bank and in hand | 54/58 | €44 | €0 | -€44 | -99.4% |
| Deferred charges and accrued income | 490/1 | €990 | €62,600 | +€61,610 | +6224.0% |
| Total equity and liabilities | 10/49 | €543,480 | €502,680 | -€40,800 | -7.5% |
| Equity | 10/15 | €126,610 | €123,672 | -€2,938 | -2.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €26,610 | €23,672 | -€2,938 | -11.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €16,610 | €13,672 | -€2,938 | -17.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €416,871 | €379,008 | -€37,862 | -9.1% |
| Amounts payable after more than one year | 17 | €96,541 | €24,324 | -€72,218 | -74.8% |
| Financial debts | 170/4 | €96,541 | €24,324 | -€72,218 | -74.8% |
| Amounts payable within one year | 42/48 | €320,329 | €353,530 | +€33,200 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €110,172 | €72,218 | -€37,954 | -34.5% |
| Financial debts | 43 | €70,503 | €48,448 | -€22,055 | -31.3% |
| Credit institutions | 430/8 | €70,503 | €48,448 | -€22,055 | -31.3% |
| Trade debts | 44 | €9,611 | €10,440 | +€829 | +8.6% |
| Suppliers | 440/4 | €9,611 | €10,440 | +€829 | +8.6% |
| Taxes, remuneration and social security | 45 | €92,385 | €183,528 | +€91,143 | +98.7% |
| Taxes | 450/3 | €71,300 | €167,331 | +€96,031 | +134.7% |
| Remuneration and social security | 454/9 | €21,085 | €16,197 | -€4,888 | -23.2% |
| Other amounts payable | 47/48 | €37,659 | €38,896 | +€1,238 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €1,155 | +€1,155 | |
| Remuneration, social security and pensions | 62 | €262,942 | €162,784 | -€100,158 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,669 | €36,382 | -€287 | -0.8% |
| Other operating charges | 640/8 | €13,473 | €3,542 | -€9,931 | -73.7% |
| Gross operating margin | 9900 | €546,242 | €606,964 | +€60,721 | +11.1% |
| Operating profit (loss) | 9901 | €233,159 | €404,256 | +€171,097 | +73.4% |
| Financial income | 75/76B | €367 | - | -€367 | |
| Recurring financial income | 75 | €367 | - | -€367 | |
| Financial charges | 65/66B | €11,304 | €7,341 | -€3,963 | -35.1% |
| Recurring financial charges | 65 | €11,304 | €7,341 | -€3,963 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €222,222 | €396,915 | +€174,694 | +78.6% |
| Income taxes | 67/77 | €61,329 | €109,853 | +€48,524 | +79.1% |
| Profit (loss) for the period | 9904 | €160,893 | €287,062 | +€126,169 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €160,893 | €287,062 | +€126,169 | +78.4% |
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 5 October 2026 via checked.be.