YNVEST: 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.
YNVEST
Largest movements
- Cash +€28,709
up €28,709 (+254.5%), from €11,282 to €39,991
mainly Net result for the year (+€15,730) and Depreciation (+€11,016)
- Tangible fixed assets -€11,016
down €11,016 (-28.4%), from €38,736 to €27,720
- Reserves +€10,116
new in 2025: €10,116
- Profit (loss) carried forward +€5,614
no longer reported in 2025 (was -€5,614)
- Tax, wage and social debts +€3,200
up €3,200 (+94.6%), from €3,383 to €6,583
- Trade debts -€790
down €790 (-26.6%), from €2,966 to €2,175
- Gross operating margin +€27,392
up €27,392 (+585.7%), from €4,677 to €32,069
- Taxes +€4,814
up €4,814 (+3361.7%), from €143 to €4,957
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 | €51,567 | €69,718 | +€18,151 | +35.2% |
| Fixed assets | 21/28 | €38,736 | €27,720 | -€11,016 | -28.4% |
| Tangible fixed assets | 22/27 | €38,736 | €27,720 | -€11,016 | -28.4% |
| Furniture and vehicles | 24 | €38,736 | €27,720 | -€11,016 | -28.4% |
| Current assets | 29/58 | €12,832 | €41,999 | +€29,167 | +227.3% |
| Amounts receivable within one year | 40/41 | €1,550 | €1,706 | +€156 | +10.1% |
| Trade receivables | 40 | €1,550 | €1,706 | +€156 | +10.1% |
| Cash at bank and in hand | 54/58 | €11,282 | €39,991 | +€28,709 | +254.5% |
| Deferred charges and accrued income | 490/1 | - | €302 | +€302 | |
| Total equity and liabilities | 10/49 | €51,567 | €69,718 | +€18,151 | +35.2% |
| Equity | 10/15 | -€614 | €15,116 | +€15,730 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €10,116 | +€10,116 | |
| Distributable reserves | 133 | - | €10,116 | +€10,116 | |
| Profit (loss) carried forward | 14 | -€5,614 | - | +€5,614 | |
| Amounts payable | 17/49 | €52,181 | €54,603 | +€2,422 | +4.6% |
| Amounts payable within one year | 42/48 | €52,181 | €54,603 | +€2,422 | +4.6% |
| Trade debts | 44 | €2,966 | €2,175 | -€790 | -26.6% |
| Suppliers | 440/4 | €2,966 | €2,175 | -€790 | -26.6% |
| Taxes, remuneration and social security | 45 | €3,383 | €6,583 | +€3,200 | +94.6% |
| Taxes | 450/3 | €3,383 | €6,583 | +€3,200 | +94.6% |
| Other amounts payable | 47/48 | €45,833 | €45,844 | +€12 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,016 | €11,016 | = | 0.0% |
| Other operating charges | 640/8 | €307 | €203 | -€104 | -33.8% |
| Gross operating margin | 9900 | €4,677 | €32,069 | +€27,392 | +585.7% |
| Operating profit (loss) | 9901 | -€6,646 | €20,850 | +€27,496 | |
| Financial charges | 65/66B | €164 | €164 | -€0 | 0.0% |
| Recurring financial charges | 65 | €164 | €164 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,810 | €20,686 | +€27,496 | |
| Income taxes | 67/77 | €143 | €4,957 | +€4,814 | +3361.7% |
| Profit (loss) for the period | 9904 | -€6,953 | €15,730 | +€22,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,953 | €15,730 | +€22,683 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.