YFRA: 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.
YFRA
Largest movements
- Cash +€28,581
up €28,581 (+24.3%), from €117,807 to €146,387
mainly Receivables within one year (+€14,237) and Depreciation (+€13,977)
- Receivables within one year -€14,237
down €14,237 (-62.8%), from €22,686 to €8,449
of which Trade receivables: -€9,339
- Tangible fixed assets -€11,023
down €11,023 (-32.6%), from €33,851 to €22,828
of which Furniture and vehicles: -€7,229
- Reserves +€4,143
up €4,143 (+2.8%), from €148,555 to €152,698
- Gross operating margin +€15,876
up €15,876 (+226.2%), from €7,018 to €22,894
- Taxes +€2,650
up €2,650 (+1501.6%), from €176 to €2,826
- Other operating charges +€475
up €475 (+81.5%), from €583 to €1,057
- Financial charges +€466
up €466 (+110.0%), from €424 to €890
- Depreciation +€317
up €317 (+2.3%), from €13,660 to €13,977
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 | €174,343 | €177,664 | +€3,321 | +1.9% |
| Fixed assets | 21/28 | €33,851 | €22,828 | -€11,023 | -32.6% |
| Tangible fixed assets | 22/27 | €33,851 | €22,828 | -€11,023 | -32.6% |
| Plant, machinery and equipment | 23 | €1,522 | €981 | -€540 | -35.5% |
| Furniture and vehicles | 24 | €28,783 | €21,554 | -€7,229 | -25.1% |
| Other tangible fixed assets | 26 | €3,546 | €293 | -€3,253 | -91.7% |
| Current assets | 29/58 | €140,493 | €154,836 | +€14,343 | +10.2% |
| Amounts receivable within one year | 40/41 | €22,686 | €8,449 | -€14,237 | -62.8% |
| Trade receivables | 40 | €14,296 | €4,957 | -€9,339 | -65.3% |
| Other amounts receivable | 41 | €8,390 | €3,492 | -€4,898 | -58.4% |
| Cash at bank and in hand | 54/58 | €117,807 | €146,387 | +€28,581 | +24.3% |
| Total equity and liabilities | 10/49 | €174,343 | €177,664 | +€3,321 | +1.9% |
| Equity | 10/15 | €167,155 | €171,298 | +€4,143 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,555 | €152,698 | +€4,143 | +2.8% |
| Distributable reserves | 133 | €148,555 | €152,698 | +€4,143 | +2.8% |
| Amounts payable | 17/49 | €7,189 | €6,366 | -€823 | -11.4% |
| Amounts payable within one year | 42/48 | €7,189 | €6,366 | -€823 | -11.4% |
| Financial debts | 43 | €47 | €0 | -€47 | -100.0% |
| Credit institutions | 430/8 | €47 | €0 | -€47 | -100.0% |
| Trade debts | 44 | €2,492 | €1,716 | -€775 | -31.1% |
| Suppliers | 440/4 | €2,492 | €1,716 | -€775 | -31.1% |
| Taxes, remuneration and social security | 45 | €4,650 | €4,650 | = | 0.0% |
| Taxes | 450/3 | €4,650 | €4,650 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,660 | €13,977 | +€317 | +2.3% |
| Other operating charges | 640/8 | €583 | €1,057 | +€475 | +81.5% |
| Gross operating margin | 9900 | €7,018 | €22,894 | +€15,876 | +226.2% |
| Operating profit (loss) | 9901 | -€7,225 | €7,859 | +€15,084 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +260.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +260.0% |
| Financial charges | 65/66B | €424 | €890 | +€466 | +110.0% |
| Recurring financial charges | 65 | €424 | €890 | +€466 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,648 | €6,970 | +€14,618 | |
| Income taxes | 67/77 | €176 | €2,826 | +€2,650 | +1501.6% |
| Profit (loss) for the period | 9904 | -€7,825 | €4,143 | +€11,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,825 | €4,143 | +€11,968 |
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.