YIVA Engineering: 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.
YIVA Engineering
Largest movements
- Cash +€14,633
up €14,633 (+35.9%), from €40,749 to €55,382
mainly Other debts (+€48,133) and Net result for the year (+€30,598)
- Receivables within one year -€8,380
down €8,380 (-15.7%), from €53,338 to €44,957
of which Other amounts receivable: -€5,001
- Deferred charges and accrued income -€3,498
down €3,498 (-43.1%), from €8,110 to €4,613
- Other debts +€48,133
new in 2025: €48,133
- Profit (loss) carried forward -€44,483
no longer reported in 2025 (was €44,483)
- Trade debts -€6,995
down €6,995 (-35.4%), from €19,779 to €12,785
- Tax, wage and social debts +€5,710
up €5,710 (+31.0%), from €18,434 to €24,144
of which Taxes: +€6,437
- Gross operating margin +€40,705
up €40,705 (+86.8%), from €46,894 to €87,599
- Taxes +€7,719
up €7,719 (+504.9%), from €1,529 to €9,247
- Staff costs +€1,693
up €1,693 (+4.2%), from €40,793 to €42,486
- Financial income -€1,258
down €1,258 (-92.6%), from €1,358 to €100
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 | €102,690 | €105,055 | +€2,365 | +2.3% |
| Fixed assets | 21/28 | €492 | €103 | -€390 | -79.2% |
| Tangible fixed assets | 22/27 | €492 | €103 | -€390 | -79.2% |
| Furniture and vehicles | 24 | €492 | €103 | -€390 | -79.2% |
| Current assets | 29/58 | €102,197 | €104,952 | +€2,755 | +2.7% |
| Amounts receivable within one year | 40/41 | €53,338 | €44,957 | -€8,380 | -15.7% |
| Trade receivables | 40 | €29,887 | €26,507 | -€3,379 | -11.3% |
| Other amounts receivable | 41 | €23,451 | €18,450 | -€5,001 | -21.3% |
| Cash at bank and in hand | 54/58 | €40,749 | €55,382 | +€14,633 | +35.9% |
| Deferred charges and accrued income | 490/1 | €8,110 | €4,613 | -€3,498 | -43.1% |
| Total equity and liabilities | 10/49 | €102,690 | €105,055 | +€2,365 | +2.3% |
| Equity | 10/15 | €64,476 | €19,993 | -€44,483 | -69.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,393 | €1,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,393 | €1,393 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,393 | €1,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,483 | - | -€44,483 | |
| Amounts payable | 17/49 | €38,213 | €85,062 | +€46,849 | +122.6% |
| Amounts payable within one year | 42/48 | €38,213 | €85,062 | +€46,849 | +122.6% |
| Trade debts | 44 | €19,779 | €12,785 | -€6,995 | -35.4% |
| Suppliers | 440/4 | €19,779 | €12,785 | -€6,995 | -35.4% |
| Taxes, remuneration and social security | 45 | €18,434 | €24,144 | +€5,710 | +31.0% |
| Taxes | 450/3 | €7,325 | €13,762 | +€6,437 | +87.9% |
| Remuneration and social security | 454/9 | €11,109 | €10,383 | -€727 | -6.5% |
| Other amounts payable | 47/48 | - | €48,133 | +€48,133 | |
| Remuneration, social security and pensions | 62 | €40,793 | €42,486 | +€1,693 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €390 | -€429 | -52.4% |
| Other operating charges | 640/8 | €1,373 | €1,891 | +€518 | +37.7% |
| Gross operating margin | 9900 | €46,894 | €87,599 | +€40,705 | +86.8% |
| Operating profit (loss) | 9901 | €3,910 | €42,832 | +€38,922 | +995.6% |
| Financial income | 75/76B | €1,358 | €100 | -€1,258 | -92.6% |
| Recurring financial income | 75 | €1,358 | €100 | -€1,258 | -92.6% |
| Financial charges | 65/66B | €3,639 | €3,087 | -€552 | -15.2% |
| Recurring financial charges | 65 | €3,639 | €3,087 | -€552 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €1,629 | €39,845 | +€38,216 | +2346.2% |
| Income taxes | 67/77 | €1,529 | €9,247 | +€7,719 | +504.9% |
| Profit (loss) for the period | 9904 | €100 | €30,598 | +€30,498 | +30497.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €30,598 | +€30,498 | +30497.5% |
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 12 October 2026 via checked.be.