Yite: 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.
Yite
Largest movements
- Current investments -€5,825
down €5,825 (-9.6%), from €60,947 to €55,122
- Cash +€5,739
up €5,739 (+14.4%), from €39,728 to €45,468
mainly Net result for the year (+€6,748) and Current investments (+€5,825)
- Tangible fixed assets +€5,067
up €5,067 (+350.8%), from €1,445 to €6,512
of which Furniture and vehicles: +€4,219
- Receivables within one year +€3,252
up €3,252 (+61.3%), from €5,305 to €8,557
of which Trade receivables: +€2,327
- Reserves +€6,748
up €6,748 (+2.6%), from €259,235 to €265,983
- Gross operating margin -€5,717
down €5,717 (-43.2%), from €13,239 to €7,522
- Taxes -€3,095
down €3,095 (-52.7%), from €5,875 to €2,780
- Financial charges +€2,642
up €2,642 (+811.5%), from €326 to €2,967
- Financial income -€2,266
down €2,266 (-25.3%), from €8,975 to €6,708
- Depreciation +€911
up €911 (+242.8%), from €375 to €1,286
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 | €262,066 | €267,345 | +€5,279 | +2.0% |
| Fixed assets | 21/28 | €1,445 | €6,512 | +€5,067 | +350.8% |
| Tangible fixed assets | 22/27 | €1,445 | €6,512 | +€5,067 | +350.8% |
| Plant, machinery and equipment | 23 | €1,445 | €2,293 | +€849 | +58.7% |
| Furniture and vehicles | 24 | - | €4,219 | +€4,219 | |
| Current assets | 29/58 | €260,621 | €260,833 | +€212 | +0.1% |
| Amounts receivable after more than one year | 29 | €148,000 | €147,000 | -€1,000 | -0.7% |
| Other amounts receivable | 291 | €148,000 | €147,000 | -€1,000 | -0.7% |
| Amounts receivable within one year | 40/41 | €5,305 | €8,557 | +€3,252 | +61.3% |
| Trade receivables | 40 | €3,386 | €5,713 | +€2,327 | +68.7% |
| Other amounts receivable | 41 | €1,919 | €2,844 | +€925 | +48.2% |
| Current investments | 50/53 | €60,947 | €55,122 | -€5,825 | -9.6% |
| Cash at bank and in hand | 54/58 | €39,728 | €45,468 | +€5,739 | +14.4% |
| Deferred charges and accrued income | 490/1 | €6,641 | €4,686 | -€1,954 | -29.4% |
| Total equity and liabilities | 10/49 | €262,066 | €267,345 | +€5,279 | +2.0% |
| Equity | 10/15 | €259,335 | €266,083 | +€6,748 | +2.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €259,235 | €265,983 | +€6,748 | +2.6% |
| Distributable reserves | 133 | €259,235 | €265,983 | +€6,748 | +2.6% |
| Amounts payable | 17/49 | €2,731 | €1,263 | -€1,469 | -53.8% |
| Amounts payable within one year | 42/48 | €2,713 | €1,221 | -€1,492 | -55.0% |
| Trade debts | 44 | €923 | €103 | -€820 | -88.9% |
| Suppliers | 440/4 | €923 | €103 | -€820 | -88.9% |
| Taxes, remuneration and social security | 45 | €750 | €0 | -€750 | -100.0% |
| Taxes | 450/3 | €750 | €0 | -€750 | -100.0% |
| Other amounts payable | 47/48 | €1,040 | €1,119 | +€78 | +7.5% |
| Accrued charges and deferred income | 492/3 | €18 | €41 | +€23 | +127.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €1,286 | +€911 | +242.8% |
| Other operating charges | 640/8 | €599 | €449 | -€150 | -25.0% |
| Gross operating margin | 9900 | €13,239 | €7,522 | -€5,717 | -43.2% |
| Operating profit (loss) | 9901 | €12,265 | €5,787 | -€6,478 | -52.8% |
| Financial income | 75/76B | €8,975 | €6,708 | -€2,266 | -25.3% |
| Recurring financial income | 75 | €8,975 | €6,708 | -€2,266 | -25.3% |
| Financial charges | 65/66B | €326 | €2,967 | +€2,642 | +811.5% |
| Recurring financial charges | 65 | €326 | €2,967 | +€2,642 | +811.5% |
| Profit (loss) for the period before taxes | 9903 | €20,914 | €9,528 | -€11,386 | -54.4% |
| Income taxes | 67/77 | €5,875 | €2,780 | -€3,095 | -52.7% |
| Profit (loss) for the period | 9904 | €15,039 | €6,748 | -€8,291 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,039 | €6,748 | -€8,291 | -55.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.