YESnDO: 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.
YESnDO
Largest movements
- Receivables within one year -€9,518
down €9,518 (-16.1%), from €59,023 to €49,505
of which Other amounts receivable: -€11,580
- Cash -€8,460
down €8,460 (-4.7%), from €181,200 to €172,739
mainly Other debts (-€28,875) and Accrued charges and deferred income (-€7,552)
- Tangible fixed assets -€4,291
down €4,291 (-21.4%), from €20,080 to €15,789
of which Land and buildings: -€3,052
- Deferred charges and accrued income +€3,128
up €3,128 (+128.5%), from €2,435 to €5,563
- Other debts -€28,875
down €28,875 (-51.3%), from €56,311 to €27,436
- Tax, wage and social debts +€10,852
up €10,852 (+50.8%), from €21,363 to €32,215
of which Taxes: +€10,845
- Accrued charges and deferred income -€7,552
no longer reported in 2025 (was €7,552)
- Profit (loss) carried forward +€3,034
up €3,034 (+29.1%), from -€10,415 to -€7,381
- Trade debts +€3,000
up €3,000 (+227.4%), from €1,319 to €4,319
- Gross operating margin +€9,724
up €9,724 (+33.2%), from €29,279 to €39,003
- Depreciation -€877
down €877 (-13.5%), from €6,483 to €5,606
- Taxes -€723
down €723 (-16.3%), from €4,449 to €3,726
- Staff costs -€420
down €420 (-1.8%), from €23,457 to €23,037
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 | €263,137 | €243,596 | -€19,542 | -7.4% |
| Fixed assets | 21/28 | €20,480 | €15,789 | -€4,691 | -22.9% |
| Tangible fixed assets | 22/27 | €20,080 | €15,789 | -€4,291 | -21.4% |
| Land and buildings | 22 | €14,133 | €11,081 | -€3,052 | -21.6% |
| Plant, machinery and equipment | 23 | €1,729 | €491 | -€1,238 | -71.6% |
| Furniture and vehicles | 24 | €4,218 | €4,216 | -€1 | 0.0% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €242,657 | €227,807 | -€14,850 | -6.1% |
| Amounts receivable within one year | 40/41 | €59,023 | €49,505 | -€9,518 | -16.1% |
| Trade receivables | 40 | €25,611 | €27,673 | +€2,061 | +8.0% |
| Other amounts receivable | 41 | €33,412 | €21,832 | -€11,580 | -34.7% |
| Cash at bank and in hand | 54/58 | €181,200 | €172,739 | -€8,460 | -4.7% |
| Deferred charges and accrued income | 490/1 | €2,435 | €5,563 | +€3,128 | +128.5% |
| Total equity and liabilities | 10/49 | €263,137 | €243,596 | -€19,542 | -7.4% |
| Equity | 10/15 | €176,591 | €179,626 | +€3,034 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,807 | €180,807 | = | 0.0% |
| Distributable reserves | 133 | €180,807 | €180,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,415 | -€7,381 | +€3,034 | +29.1% |
| Amounts payable | 17/49 | €86,546 | €63,970 | -€22,576 | -26.1% |
| Amounts payable within one year | 42/48 | €78,993 | €63,970 | -€15,024 | -19.0% |
| Trade debts | 44 | €1,319 | €4,319 | +€3,000 | +227.4% |
| Suppliers | 440/4 | €1,319 | €4,319 | +€3,000 | +227.4% |
| Taxes, remuneration and social security | 45 | €21,363 | €32,215 | +€10,852 | +50.8% |
| Taxes | 450/3 | €11,667 | €22,512 | +€10,845 | +93.0% |
| Remuneration and social security | 454/9 | €9,696 | €9,703 | +€7 | +0.1% |
| Other amounts payable | 47/48 | €56,311 | €27,436 | -€28,875 | -51.3% |
| Accrued charges and deferred income | 492/3 | €7,552 | - | -€7,552 | |
| Remuneration, social security and pensions | 62 | €23,457 | €23,037 | -€420 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,483 | €5,606 | -€877 | -13.5% |
| Other operating charges | 640/8 | €979 | €1,103 | +€123 | +12.6% |
| Gross operating margin | 9900 | €29,279 | €39,003 | +€9,724 | +33.2% |
| Operating profit (loss) | 9901 | -€1,640 | €9,257 | +€10,897 | |
| Financial charges | 65/66B | €232 | €247 | +€15 | +6.6% |
| Recurring financial charges | 65 | €232 | €247 | +€15 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,872 | €9,010 | +€10,882 | |
| Income taxes | 67/77 | €4,449 | €3,726 | -€723 | -16.3% |
| Profit (loss) for the period | 9904 | -€6,321 | €5,284 | +€11,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,321 | €5,284 | +€11,606 |
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.