YILDI: 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.
YILDI
Largest movements
- Cash -€22,171
down €22,171 (-20.3%), from €108,996 to €86,825
mainly Investment in fixed assets (net) (-€51,683) and Trade debts (-€39,109)
- Tangible fixed assets +€12,902
up €12,902 (+6.4%), from €202,170 to €215,072
of which Furniture and vehicles: +€32,821
- Trade debts -€39,109
no longer reported in 2025 (was €39,109)
of which Suppliers: -€21,785
- Profit (loss) carried forward +€19,412
up €19,412 (+37.3%), from €52,056 to €71,468
- Other debts +€18,651
up €18,651 (+666%), from €2,800 to €21,451
- Current portion of long-term debt -€18,413
no longer reported in 2025 (was €18,413)
- Contributions -€18,378
no longer reported in 2025 (was €18,378)
- Gross operating margin +€56,618
up €56,618 (+10.6%), from €532,670 to €589,288
- Staff costs -€23,190
down €23,190 (-4.3%), from €537,816 to €514,626
- Depreciation +€11,283
up €11,283 (+43.1%), from €26,197 to €37,481
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 | €337,082 | €330,434 | -€6,648 | -2.0% |
| Fixed assets | 21/28 | €219,624 | €233,826 | +€14,202 | +6.5% |
| Tangible fixed assets | 22/27 | €202,170 | €215,072 | +€12,902 | +6.4% |
| Plant, machinery and equipment | 23 | €200,937 | €181,018 | -€19,919 | -9.9% |
| Furniture and vehicles | 24 | €1,234 | €34,054 | +€32,821 | +2,661% |
| Financial fixed assets | 28 | €17,454 | €18,754 | +€1,300 | +7.4% |
| Current assets | 29/58 | €117,458 | €96,608 | -€20,850 | -17.8% |
| Stocks and contracts in progress | 3 | €5,540 | €5,540 | = | 0.0% |
| Stocks | 30/36 | €5,540 | €5,540 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71 | €1,393 | +€1,322 | +1,856% |
| Trade receivables | 40 | €71 | €716 | +€644 | +905% |
| Other amounts receivable | 41 | - | €677 | +€677 | |
| Cash at bank and in hand | 54/58 | €108,996 | €86,825 | -€22,171 | -20.3% |
| Deferred charges and accrued income | 490/1 | €2,850 | €2,850 | = | 0.0% |
| Total equity and liabilities | 10/49 | €337,082 | €330,434 | -€6,648 | -2.0% |
| Equity | 10/15 | €222,294 | €241,706 | +€19,412 | +8.7% |
| Contributions | 10/11 | €18,378 | - | -€18,378 | |
| Capital | 10 | €18,378 | - | -€18,378 | |
| Issued capital | 100 | €18,378 | - | -€18,378 | |
| Reserves | 13 | €151,860 | €170,238 | +€18,378 | +12.1% |
| Non-distributable reserves | 130/1 | €1,860 | €20,238 | +€18,378 | +988% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €18,378 | +€18,378 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,056 | €71,468 | +€19,412 | +37.3% |
| Amounts payable | 17/49 | €114,788 | €88,728 | -€26,060 | -22.7% |
| Amounts payable within one year | 42/48 | €114,788 | €88,329 | -€26,460 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €18,413 | - | -€18,413 | |
| Trade debts | 44 | €39,109 | - | -€39,109 | |
| Suppliers | 440/4 | €21,785 | - | -€21,785 | |
| Bills of exchange payable | 441 | €17,324 | - | -€17,324 | |
| Taxes, remuneration and social security | 45 | €54,466 | €66,878 | +€12,411 | +22.8% |
| Taxes | 450/3 | €13,719 | €22,351 | +€8,632 | +62.9% |
| Remuneration and social security | 454/9 | €40,747 | €44,526 | +€3,779 | +9.3% |
| Other amounts payable | 47/48 | €2,800 | €21,451 | +€18,651 | +666% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €537,816 | €514,626 | -€23,190 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,197 | €37,481 | +€11,283 | +43.1% |
| Other operating charges | 640/8 | €3,204 | €4,641 | +€1,437 | +44.8% |
| Non-recurring operating charges | 66A | €836 | €523 | -€313 | -37.5% |
| Gross operating margin | 9900 | €532,670 | €589,288 | +€56,618 | +10.6% |
| Operating profit (loss) | 9901 | -€35,383 | €32,018 | +€67,401 | |
| Financial income | 75/76B | €127 | €350 | +€223 | +176% |
| Recurring financial income | 75 | €127 | €350 | +€223 | +176% |
| Financial charges | 65/66B | €10,717 | €11,667 | +€950 | +8.9% |
| Recurring financial charges | 65 | €10,717 | €11,667 | +€950 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,974 | €20,701 | +€66,674 | |
| Income taxes | 67/77 | €946 | €1,046 | +€101 | +10.7% |
| Profit (loss) for the period | 9904 | -€46,919 | €19,654 | +€66,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,919 | €19,654 | +€66,574 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.