YFINO: what changed
YFINO
Largest movements
- Cash -€20,955
down €20,955 (-51.6%), from €40,640 to €19,685
mainly Contributions, distributions and other (-€115,435) and Debts after one year (-€17,592)
- Tangible fixed assets -€19,552
down €19,552 (-4.8%), from €407,990 to €388,438
of which Furniture and vehicles: -€13,314
- Deferred charges and accrued income +€9,826
up €9,826 (+303%), from €3,248 to €13,073
- Reserves -€115,136
down €115,136 (-100%), from €115,136 to €0
- Other debts +€82,101
up €82,101 (+161%), from €51,141 to €133,242
- Debts after one year -€17,592
down €17,592 (-6.9%), from €255,874 to €238,282
- Tax, wage and social debts +€16,545
up €16,545 (+125%), from €13,206 to €29,751
- Gross operating margin -€10,822
down €10,822 (-23.8%), from €45,507 to €34,686
- Financial charges -€3,858
down €3,858 (-39.9%), from €9,681 to €5,823
- Depreciation -€714
down €714 (-3.3%), from €21,830 to €21,116
- Taxes +€588
up €588 (+15.9%), from €3,698 to €4,285
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,928 | €441,198 | -€31,730 | -6.7% |
| Fixed assets | 21/28 | €407,990 | €388,438 | -€19,552 | -4.8% |
| Tangible fixed assets | 22/27 | €407,990 | €388,438 | -€19,552 | -4.8% |
| Land and buildings | 22 | €371,104 | €362,104 | -€9,000 | -2.4% |
| Furniture and vehicles | 24 | €36,469 | €23,155 | -€13,314 | -36.5% |
| Other tangible fixed assets | 26 | €417 | €3,179 | +€2,762 | +663% |
| Current assets | 29/58 | €64,939 | €52,760 | -€12,179 | -18.8% |
| Amounts receivable within one year | 40/41 | €21,051 | €20,001 | -€1,049 | -5.0% |
| Trade receivables | 40 | €18,887 | €17,984 | -€903 | -4.8% |
| Other amounts receivable | 41 | €2,164 | €2,017 | -€147 | -6.8% |
| Cash at bank and in hand | 54/58 | €40,640 | €19,685 | -€20,955 | -51.6% |
| Deferred charges and accrued income | 490/1 | €3,248 | €13,073 | +€9,826 | +303% |
| Total equity and liabilities | 10/49 | €472,928 | €441,198 | -€31,730 | -6.7% |
| Equity | 10/15 | €133,736 | €18,600 | -€115,136 | -86.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,136 | €0 | -€115,136 | -100% |
| Distributable reserves | 133 | €115,136 | €0 | -€115,136 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €339,193 | €422,598 | +€83,405 | +24.6% |
| Amounts payable after more than one year | 17 | €255,874 | €238,282 | -€17,592 | -6.9% |
| Financial debts | 170/4 | €255,874 | €238,282 | -€17,592 | -6.9% |
| Amounts payable within one year | 42/48 | €83,319 | €184,316 | +€100,997 | +121% |
| Current portion of amounts payable after more than one year | 42 | €17,226 | €17,592 | +€366 | +2.1% |
| Trade debts | 44 | €1,745 | €3,731 | +€1,986 | +114% |
| Suppliers | 440/4 | €1,745 | €3,731 | +€1,986 | +114% |
| Taxes, remuneration and social security | 45 | €13,206 | €29,751 | +€16,545 | +125% |
| Taxes | 450/3 | €13,206 | €29,751 | +€16,545 | +125% |
| Other amounts payable | 47/48 | €51,141 | €133,242 | +€82,101 | +161% |
| Non-recurring operating income | 76A | €0 | €16,585 | +€16,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,830 | €21,116 | -€714 | -3.3% |
| Other operating charges | 640/8 | €2,741 | €3,165 | +€424 | +15.5% |
| Gross operating margin | 9900 | €45,507 | €34,686 | -€10,822 | -23.8% |
| Operating profit (loss) | 9901 | €20,936 | €10,405 | -€10,532 | -50.3% |
| Financial income | 75/76B | €1 | €3 | +€2 | +347% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +347% |
| Financial charges | 65/66B | €9,681 | €5,823 | -€3,858 | -39.9% |
| Recurring financial charges | 65 | €9,681 | €5,823 | -€3,858 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €11,256 | €4,584 | -€6,671 | -59.3% |
| Income taxes | 67/77 | €3,698 | €4,285 | +€588 | +15.9% |
| Profit (loss) for the period | 9904 | €7,558 | €299 | -€7,259 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,558 | €299 | -€7,259 | -96.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.