Yeva: 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.
Yeva
Largest movements
- Receivables within one year +€70,979
up €70,979 (+352.7%), from €20,125 to €91,104
of which Trade receivables: +€82,705
- Cash -€65,590
down €65,590 (-43.2%), from €151,920 to €86,330
mainly Receivables within one year (-€70,979) and Investment in fixed assets (net) (-€29,452)
- Debts after one year +€18,367
up €18,367 (+3.8%), from €484,950 to €503,317
of which Financial debts: +€18,367
- Tax, wage and social debts -€8,759
down €8,759 (-55.6%), from €15,756 to €6,997
- Trade debts -€7,396
down €7,396 (-41.8%), from €17,685 to €10,289
- Gross operating margin -€20,836
down €20,836 (-27.5%), from €75,886 to €55,050
- Taxes -€7,330
down €7,330 (-80.0%), from €9,157 to €1,827
- Depreciation -€7,269
down €7,269 (-23.4%), from €31,031 to €23,761
- Other operating charges +€4,880
up €4,880 (+257.3%), from €1,897 to €6,777
- Financial charges +€3,643
up €3,643 (+22.0%), from €16,554 to €20,197
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 | €698,614 | €709,065 | +€10,451 | +1.5% |
| Fixed assets | 21/28 | €525,229 | €530,920 | +€5,691 | +1.1% |
| Intangible fixed assets | 21 | €110,804 | €110,204 | -€600 | -0.5% |
| Tangible fixed assets | 22/27 | €414,425 | €420,716 | +€6,291 | +1.5% |
| Land and buildings | 22 | €113,768 | €110,990 | -€2,778 | -2.4% |
| Plant, machinery and equipment | 23 | €2,755 | €1,798 | -€957 | -34.7% |
| Furniture and vehicles | 24 | €29,339 | €19,704 | -€9,635 | -32.8% |
| Assets under construction and advance payments | 27 | €268,564 | €288,224 | +€19,661 | +7.3% |
| Current assets | 29/58 | €173,385 | €178,145 | +€4,760 | +2.7% |
| Amounts receivable within one year | 40/41 | €20,125 | €91,104 | +€70,979 | +352.7% |
| Trade receivables | 40 | €5,039 | €87,745 | +€82,705 | +1641.2% |
| Other amounts receivable | 41 | €15,086 | €3,360 | -€11,726 | -77.7% |
| Cash at bank and in hand | 54/58 | €151,920 | €86,330 | -€65,590 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,339 | €710 | -€629 | -47.0% |
| Total equity and liabilities | 10/49 | €698,614 | €709,065 | +€10,451 | +1.5% |
| Equity | 10/15 | €153,009 | €157,004 | +€3,995 | +2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €147,967 | €151,962 | +€3,995 | +2.7% |
| Distributable reserves | 133 | €147,967 | €151,962 | +€3,995 | +2.7% |
| Profit (loss) carried forward | 14 | €42 | €42 | = | 0.0% |
| Amounts payable | 17/49 | €545,605 | €552,061 | +€6,456 | +1.2% |
| Amounts payable after more than one year | 17 | €484,950 | €503,317 | +€18,367 | +3.8% |
| Financial debts | 170/4 | €250,950 | €269,317 | +€18,367 | +7.3% |
| Other amounts payable | 178/9 | €234,000 | €234,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,655 | €42,103 | -€18,552 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €8,863 | €12,394 | +€3,531 | +39.8% |
| Trade debts | 44 | €17,685 | €10,289 | -€7,396 | -41.8% |
| Suppliers | 440/4 | €17,685 | €10,289 | -€7,396 | -41.8% |
| Advances received on contracts in progress | 46 | €634 | €933 | +€299 | +47.1% |
| Taxes, remuneration and social security | 45 | €15,756 | €6,997 | -€8,759 | -55.6% |
| Taxes | 450/3 | €15,756 | €6,997 | -€8,759 | -55.6% |
| Other amounts payable | 47/48 | €17,717 | €11,490 | -€6,227 | -35.1% |
| Accrued charges and deferred income | 492/3 | - | €6,641 | +€6,641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,031 | €23,761 | -€7,269 | -23.4% |
| Other operating charges | 640/8 | €1,897 | €6,777 | +€4,880 | +257.3% |
| Gross operating margin | 9900 | €75,886 | €55,050 | -€20,836 | -27.5% |
| Operating profit (loss) | 9901 | €42,959 | €24,512 | -€18,447 | -42.9% |
| Financial income | 75/76B | €1,440 | €1,507 | +€68 | +4.7% |
| Recurring financial income | 75 | €1,440 | €1,507 | +€68 | +4.7% |
| Financial charges | 65/66B | €16,554 | €20,197 | +€3,643 | +22.0% |
| Recurring financial charges | 65 | €16,554 | €20,197 | +€3,643 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €27,844 | €5,822 | -€22,022 | -79.1% |
| Income taxes | 67/77 | €9,157 | €1,827 | -€7,330 | -80.0% |
| Profit (loss) for the period | 9904 | €18,687 | €3,995 | -€14,692 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,687 | €3,995 | -€14,692 | -78.6% |
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 11 October 2026 via checked.be.