YIDA: 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.
YIDA
Largest movements
- Receivables within one year -€8,773
down €8,773 (-90.5%), from €9,697 to €925
of which Other amounts receivable: -€8,773
- Tangible fixed assets +€8,402
up €8,402 (+2.8%), from €301,378 to €309,780
of which Furniture and vehicles: +€26,787
- Cash +€4,599
up €4,599 (+23.2%), from €19,858 to €24,457
mainly Depreciation (+€23,404) and Other debts (+€20,595)
- Other debts +€20,595
new in 2025: €20,595
- Profit (loss) carried forward -€12,805
down €12,805, from €661 to -€12,143
- Short-term financial debts -€9,525
down €9,525 (-100.0%), from €9,525 to €0
- Tax, wage and social debts +€7,742
up €7,742 (+1044.3%), from €741 to €8,483
- Current portion of long-term debt +€6,145
up €6,145 (+35.4%), from €17,348 to €23,493
- Taxes +€13,464
up €13,464, from -€222 to €13,243
- Depreciation +€5,397
up €5,397 (+30.0%), from €18,007 to €23,404
- Other operating charges +€4,112
up €4,112 (+126.8%), from €3,243 to €7,355
- Gross operating margin +€2,867
up €2,867 (+7.5%), from €38,437 to €41,305
- Financial charges -€2,652
down €2,652 (-30.2%), from €8,769 to €6,117
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 | €338,419 | €344,403 | +€5,984 | +1.8% |
| Fixed assets | 21/28 | €301,378 | €309,780 | +€8,402 | +2.8% |
| Tangible fixed assets | 22/27 | €301,378 | €309,780 | +€8,402 | +2.8% |
| Land and buildings | 22 | €271,898 | €257,711 | -€14,188 | -5.2% |
| Plant, machinery and equipment | 23 | €2,904 | €2,527 | -€378 | -13.0% |
| Furniture and vehicles | 24 | - | €26,787 | +€26,787 | |
| Other tangible fixed assets | 26 | €26,575 | €22,756 | -€3,819 | -14.4% |
| Current assets | 29/58 | €37,041 | €34,622 | -€2,419 | -6.5% |
| Stocks and contracts in progress | 3 | €6,689 | €5,949 | -€741 | -11.1% |
| Stocks | 30/36 | €6,689 | €5,949 | -€741 | -11.1% |
| Amounts receivable within one year | 40/41 | €9,697 | €925 | -€8,773 | -90.5% |
| Trade receivables | 40 | €925 | €925 | = | 0.0% |
| Other amounts receivable | 41 | €8,773 | €0 | -€8,773 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,858 | €24,457 | +€4,599 | +23.2% |
| Deferred charges and accrued income | 490/1 | €797 | €3,292 | +€2,496 | +313.3% |
| Total equity and liabilities | 10/49 | €338,419 | €344,403 | +€5,984 | +1.8% |
| Equity | 10/15 | €76,092 | €63,288 | -€12,805 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,831 | €56,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €54,971 | €54,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | €661 | -€12,143 | -€12,805 | |
| Amounts payable | 17/49 | €262,327 | €281,115 | +€18,788 | +7.2% |
| Amounts payable after more than one year | 17 | €220,830 | €214,907 | -€5,923 | -2.7% |
| Financial debts | 170/4 | €57,150 | €214,907 | +€157,757 | +276.0% |
| Other amounts payable | 178/9 | €163,680 | - | -€163,680 | |
| Amounts payable within one year | 42/48 | €39,241 | €65,804 | +€26,563 | +67.7% |
| Current portion of amounts payable after more than one year | 42 | €17,348 | €23,493 | +€6,145 | +35.4% |
| Financial debts | 43 | €9,525 | €0 | -€9,525 | -100.0% |
| Other loans | 439 | €9,525 | €0 | -€9,525 | -100.0% |
| Trade debts | 44 | €11,627 | €13,233 | +€1,606 | +13.8% |
| Suppliers | 440/4 | €11,627 | €13,233 | +€1,606 | +13.8% |
| Taxes, remuneration and social security | 45 | €741 | €8,483 | +€7,742 | +1044.3% |
| Taxes | 450/3 | €741 | €8,483 | +€7,742 | +1044.3% |
| Other amounts payable | 47/48 | - | €20,595 | +€20,595 | |
| Accrued charges and deferred income | 492/3 | €2,256 | €404 | -€1,852 | -82.1% |
| Remuneration, social security and pensions | 62 | €4,838 | €4,049 | -€789 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,007 | €23,404 | +€5,397 | +30.0% |
| Other operating charges | 640/8 | €3,243 | €7,355 | +€4,112 | +126.8% |
| Gross operating margin | 9900 | €38,437 | €41,305 | +€2,867 | +7.5% |
| Operating profit (loss) | 9901 | €12,349 | €6,497 | -€5,852 | -47.4% |
| Financial income | 75/76B | €1,256 | €57 | -€1,198 | -95.4% |
| Recurring financial income | 75 | €2 | €57 | +€56 | +3088.3% |
| Non-recurring financial income | 76B | €1,254 | €0 | -€1,254 | -100.0% |
| Financial charges | 65/66B | €8,769 | €6,117 | -€2,652 | -30.2% |
| Recurring financial charges | 65 | €8,769 | €6,117 | -€2,652 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €4,836 | €438 | -€4,398 | -90.9% |
| Income taxes | 67/77 | -€222 | €13,243 | +€13,464 | |
| Profit (loss) for the period | 9904 | €5,058 | -€12,805 | -€17,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,058 | -€12,805 | -€17,863 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.