YEWI: 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.
YEWI
Largest movements
- Receivables within one year +€17,938
up €17,938 (+147%), from €12,198 to €30,136
of which Trade receivables: +€15,456
- Tangible fixed assets -€13,848
down €13,848 (-5.6%), from €247,732 to €233,884
of which Leasing and similar rights: -€10,690
- Cash -€4,864
down €4,864 (-3.9%), from €123,681 to €118,817
mainly Contributions, distributions and other (-€150,808) and Receivables within one year (-€17,938)
- Other debts +€135,279
up €135,279 (+305%), from €44,417 to €179,697
- Reserves -€119,078
down €119,078 (-92.7%), from €128,457 to €9,379
- Debts after one year -€14,982
down €14,982 (-8.9%), from €167,931 to €152,949
- Current portion of long-term debt -€5,765
down €5,765 (-27.8%), from €20,747 to €14,982
- Trade debts +€5,126
up €5,126 (+605%), from €848 to €5,974
- Gross operating margin +€8,393
up €8,393 (+13.7%), from €61,442 to €69,835
- Depreciation -€1,411
down €1,411 (-8.6%), from €16,450 to €15,039
- Taxes +€1,291
up €1,291 (+12.0%), from €10,752 to €12,043
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 | €384,629 | €383,024 | -€1,605 | -0.4% |
| Fixed assets | 21/28 | €247,732 | €233,884 | -€13,848 | -5.6% |
| Tangible fixed assets | 22/27 | €247,732 | €233,884 | -€13,848 | -5.6% |
| Land and buildings | 22 | €233,425 | €230,125 | -€3,300 | -1.4% |
| Furniture and vehicles | 24 | €2,036 | €2,178 | +€142 | +7.0% |
| Leasing and similar rights | 25 | €12,272 | €1,582 | -€10,690 | -87.1% |
| Current assets | 29/58 | €136,896 | €149,140 | +€12,243 | +8.9% |
| Stocks and contracts in progress | 3 | €1,018 | €0 | -€1,018 | -100% |
| Stocks | 30/36 | €1,018 | €0 | -€1,018 | -100% |
| Amounts receivable within one year | 40/41 | €12,198 | €30,136 | +€17,938 | +147% |
| Trade receivables | 40 | €11,219 | €26,675 | +€15,456 | +138% |
| Other amounts receivable | 41 | €979 | €3,461 | +€2,482 | +254% |
| Cash at bank and in hand | 54/58 | €123,681 | €118,817 | -€4,864 | -3.9% |
| Deferred charges and accrued income | 490/1 | €0 | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €384,629 | €383,024 | -€1,605 | -0.4% |
| Equity | 10/15 | €147,057 | €27,979 | -€119,078 | -81.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,457 | €9,379 | -€119,078 | -92.7% |
| Distributable reserves | 133 | €128,457 | €9,379 | -€119,078 | -92.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €237,572 | €355,045 | +€117,474 | +49.4% |
| Amounts payable after more than one year | 17 | €167,931 | €152,949 | -€14,982 | -8.9% |
| Financial debts | 170/4 | €167,931 | €152,949 | -€14,982 | -8.9% |
| Amounts payable within one year | 42/48 | €69,641 | €201,083 | +€131,443 | +189% |
| Current portion of amounts payable after more than one year | 42 | €20,747 | €14,982 | -€5,765 | -27.8% |
| Trade debts | 44 | €848 | €5,974 | +€5,126 | +605% |
| Suppliers | 440/4 | €848 | €5,974 | +€5,126 | +605% |
| Taxes, remuneration and social security | 45 | €3,629 | €430 | -€3,199 | -88.2% |
| Taxes | 450/3 | €3,629 | €430 | -€3,199 | -88.2% |
| Other amounts payable | 47/48 | €44,417 | €179,697 | +€135,279 | +305% |
| Accrued charges and deferred income | 492/3 | - | €1,014 | +€1,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,450 | €15,039 | -€1,411 | -8.6% |
| Other operating charges | 640/8 | €3,082 | €3,470 | +€388 | +12.6% |
| Gross operating margin | 9900 | €61,442 | €69,835 | +€8,393 | +13.7% |
| Operating profit (loss) | 9901 | €41,910 | €51,326 | +€9,416 | +22.5% |
| Financial income | 75/76B | €55 | €73 | +€18 | +32.4% |
| Recurring financial income | 75 | €55 | €73 | +€18 | +32.4% |
| Financial charges | 65/66B | €7,766 | €7,626 | -€140 | -1.8% |
| Recurring financial charges | 65 | €7,766 | €7,626 | -€140 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €34,199 | €43,772 | +€9,574 | +28.0% |
| Income taxes | 67/77 | €10,752 | €12,043 | +€1,291 | +12.0% |
| Profit (loss) for the period | 9904 | €23,447 | €31,729 | +€8,282 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,447 | €31,729 | +€8,282 | +35.3% |
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 20 October 2026 via checked.be.