YIGIDO: 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.
YIGIDO
Largest movements
- Receivables within one year +€36,907
up €36,907 (+23.8%), from €154,917 to €191,825
of which Trade receivables: +€26,177
- Cash +€5,062
up €5,062 (+188%), from €2,686 to €7,748
mainly Net result for the year (+€30,611) and Debts after one year (+€9,254)
- Tangible fixed assets +€3,791
up €3,791 (+20.5%), from €18,503 to €22,294
of which Plant, machinery and equipment: +€5,438
- Stocks and contracts +€3,062
up €3,062 (+314%), from €974 to €4,036
- Reserves +€30,611
up €30,611 (+27.1%), from €113,150 to €143,760
- Debts after one year +€9,254
up €9,254 (+363%), from €2,548 to €11,803
- Tax, wage and social debts +€4,584
up €4,584 (+63.2%), from €7,254 to €11,838
of which Taxes: +€4,584
- Accrued charges and deferred income +€2,875
up €2,875 (+172%), from €1,675 to €4,550
- Trade debts +€2,425
up €2,425 (+47.2%), from €5,135 to €7,561
- Gross operating margin +€11,730
up €11,730 (+31.2%), from €37,617 to €49,347
- Taxes +€2,868
up €2,868 (+31.8%), from €9,027 to €11,895
- Depreciation +€1,464
up €1,464 (+20.4%), from €7,188 to €8,652
- Financial income +€971
up €971 (+18.1%), from €5,375 to €6,346
- Financial charges +€693
up €693 (+28.0%), from €2,476 to €3,169
of which Financial charges: +€693
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 | €178,112 | €227,173 | +€49,061 | +27.5% |
| Fixed assets | 21/28 | €19,535 | €22,990 | +€3,455 | +17.7% |
| Intangible fixed assets | 21 | €1,032 | €696 | -€336 | -32.6% |
| Tangible fixed assets | 22/27 | €18,503 | €22,294 | +€3,791 | +20.5% |
| Land and buildings | 22 | €2,893 | €542 | -€2,351 | -81.3% |
| Plant, machinery and equipment | 23 | €14,433 | €19,871 | +€5,438 | +37.7% |
| Furniture and vehicles | 24 | €1,177 | €1,881 | +€704 | +59.8% |
| Current assets | 29/58 | €158,577 | €204,183 | +€45,606 | +28.8% |
| Stocks and contracts in progress | 3 | €974 | €4,036 | +€3,062 | +314% |
| Stocks | 30/36 | €974 | €4,036 | +€3,062 | +314% |
| Amounts receivable within one year | 40/41 | €154,917 | €191,825 | +€36,907 | +23.8% |
| Trade receivables | 40 | €562 | €26,738 | +€26,177 | +4,662% |
| Other amounts receivable | 41 | €154,356 | €165,086 | +€10,731 | +7.0% |
| Cash at bank and in hand | 54/58 | €2,686 | €7,748 | +€5,062 | +188% |
| Deferred charges and accrued income | 490/1 | €0 | €575 | +€575 | |
| Total equity and liabilities | 10/49 | €178,112 | €227,173 | +€49,061 | +27.5% |
| Equity | 10/15 | €153,512 | €184,122 | +€30,611 | +19.9% |
| Contributions | 10/11 | €40,362 | €40,362 | = | 0.0% |
| Reserves | 13 | €113,150 | €143,760 | +€30,611 | +27.1% |
| Distributable reserves | 133 | €113,150 | €143,760 | +€30,611 | +27.1% |
| Amounts payable | 17/49 | €24,601 | €43,051 | +€18,450 | +75.0% |
| Amounts payable after more than one year | 17 | €2,548 | €11,803 | +€9,254 | +363% |
| Financial debts | 170/4 | €2,548 | €11,803 | +€9,254 | +363% |
| Amounts payable within one year | 42/48 | €20,377 | €26,698 | +€6,321 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €5,988 | €5,299 | -€689 | -11.5% |
| Financial debts | 43 | €2,000 | €2,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €5,135 | €7,561 | +€2,425 | +47.2% |
| Suppliers | 440/4 | €5,135 | €7,561 | +€2,425 | +47.2% |
| Taxes, remuneration and social security | 45 | €7,254 | €11,838 | +€4,584 | +63.2% |
| Taxes | 450/3 | €6,254 | €10,838 | +€4,584 | +73.3% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,675 | €4,550 | +€2,875 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,188 | €8,652 | +€1,464 | +20.4% |
| Other operating charges | 640/8 | €1,803 | €1,366 | -€437 | -24.2% |
| Gross operating margin | 9900 | €37,617 | €49,347 | +€11,730 | +31.2% |
| Operating profit (loss) | 9901 | €28,625 | €39,328 | +€10,703 | +37.4% |
| Financial income | 75/76B | €5,375 | €6,346 | +€971 | +18.1% |
| Recurring financial income | 75 | €5,375 | €6,346 | +€971 | +18.1% |
| Financial charges | 65/66B | €2,476 | €3,169 | +€693 | +28.0% |
| Recurring financial charges | 65 | €2,476 | €3,169 | +€693 | +28.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €31,525 | €42,505 | +€10,980 | +34.8% |
| Income taxes | 67/77 | €9,027 | €11,895 | +€2,868 | +31.8% |
| Profit (loss) for the period | 9904 | €22,498 | €30,611 | +€8,113 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,498 | €30,611 | +€8,113 | +36.1% |
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 25 October 2026 via checked.be.