Yield Participaties: what changed
Yield Participaties
Largest movements
- Receivables within one year -€206,222
down €206,222 (-49.1%), from €420,223 to €214,001
- Cash -€67,284
down €67,284 (-84.8%), from €79,364 to €12,079
mainly Contributions, distributions and other (-€705,000) and Other debts (-€255,495)
- Other debts -€255,495
down €255,495 (-100%), from €255,495 to €0
- Current portion of long-term debt -€15,000
down €15,000 (-6.6%), from €229,000 to €214,000
- Financial income -€2,719
down €2,719 (-0.4%), from €716,055 to €713,335
- Financial charges -€889
down €889 (-19.1%), from €4,657 to €3,768
- Gross operating margin -€553
down €553 (-10.6%), from -€5,240 to -€5,794
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 | €949,587 | €676,080 | -€273,507 | -28.8% |
| Fixed assets | 21/28 | €450,000 | €450,000 | = | 0.0% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €499,587 | €226,080 | -€273,507 | -54.7% |
| Amounts receivable within one year | 40/41 | €420,223 | €214,001 | -€206,222 | -49.1% |
| Other amounts receivable | 41 | €420,223 | €214,001 | -€206,222 | -49.1% |
| Cash at bank and in hand | 54/58 | €79,364 | €12,079 | -€67,284 | -84.8% |
| Total equity and liabilities | 10/49 | €949,587 | €676,080 | -€273,507 | -28.8% |
| Equity | 10/15 | €458,229 | €455,796 | -€2,433 | -0.5% |
| Contributions | 10/11 | €263,300 | €263,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,929 | €192,496 | -€2,433 | -1.2% |
| Amounts payable | 17/49 | €491,358 | €220,284 | -€271,074 | -55.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €489,482 | €218,326 | -€271,156 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €229,000 | €214,000 | -€15,000 | -6.6% |
| Trade debts | 44 | €4,987 | €4,326 | -€661 | -13.3% |
| Suppliers | 440/4 | €4,987 | €4,326 | -€661 | -13.3% |
| Other amounts payable | 47/48 | €255,495 | €0 | -€255,495 | -100% |
| Accrued charges and deferred income | 492/3 | €1,876 | €1,958 | +€82 | +4.4% |
| Other operating charges | 640/8 | €1,171 | €1,206 | +€36 | +3.0% |
| Gross operating margin | 9900 | -€5,240 | -€5,794 | -€553 | -10.6% |
| Operating profit (loss) | 9901 | -€6,411 | -€7,000 | -€589 | -9.2% |
| Financial income | 75/76B | €716,055 | €713,335 | -€2,719 | -0.4% |
| Recurring financial income | 75 | €716,055 | €713,335 | -€2,719 | -0.4% |
| Financial charges | 65/66B | €4,657 | €3,768 | -€889 | -19.1% |
| Recurring financial charges | 65 | €4,657 | €3,768 | -€889 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €704,987 | €702,567 | -€2,419 | -0.3% |
| Profit (loss) for the period | 9904 | €704,987 | €702,567 | -€2,419 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €704,987 | €702,567 | -€2,419 | -0.3% |
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 5 November 2026 via checked.be.