YOLIVAN: 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.
YOLIVAN
Largest movements
- Tangible fixed assets -€15,541
down €15,541 (-4.6%), from €339,994 to €324,452
- Receivables within one year +€6,474
up €6,474 (+10.2%), from €63,406 to €69,880
of which Other amounts receivable: +€8,554
- Deferred charges and accrued income -€5,935
down €5,935 (-29.0%), from €20,435 to €14,500
- Debts after one year -€14,110
down €14,110 (-2.3%), from €603,304 to €589,194
- Trade debts +€8,904
up €8,904, from €0 to €8,904
- Profit (loss) carried forward -€7,959
down €7,959 (-11.7%), from -€67,779 to -€75,738
- Gross operating margin +€4,730
up €4,730 (+14.6%), from €32,431 to €37,161
- Financial charges +€2,478
up €2,478 (+18.1%), from €13,686 to €16,164
- Other operating charges +€444
up €444 (+10.0%), from €4,417 to €4,860
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 | €576,106 | €564,275 | -€11,831 | -2.1% |
| Fixed assets | 21/28 | €489,994 | €474,452 | -€15,541 | -3.2% |
| Tangible fixed assets | 22/27 | €339,994 | €324,452 | -€15,541 | -4.6% |
| Land and buildings | 22 | €339,994 | €324,452 | -€15,541 | -4.6% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €86,112 | €89,823 | +€3,710 | +4.3% |
| Amounts receivable within one year | 40/41 | €63,406 | €69,880 | +€6,474 | +10.2% |
| Trade receivables | 40 | €2,155 | €75 | -€2,080 | -96.5% |
| Other amounts receivable | 41 | €61,251 | €69,805 | +€8,554 | +14.0% |
| Cash at bank and in hand | 54/58 | €2,271 | €5,443 | +€3,171 | +139.6% |
| Deferred charges and accrued income | 490/1 | €20,435 | €14,500 | -€5,935 | -29.0% |
| Total equity and liabilities | 10/49 | €576,106 | €564,275 | -€11,831 | -2.1% |
| Equity | 10/15 | -€61,579 | -€69,538 | -€7,959 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,779 | -€75,738 | -€7,959 | -11.7% |
| Amounts payable | 17/49 | €637,685 | €633,813 | -€3,872 | -0.6% |
| Amounts payable after more than one year | 17 | €603,304 | €589,194 | -€14,110 | -2.3% |
| Financial debts | 170/4 | €603,304 | €589,194 | -€14,110 | -2.3% |
| Amounts payable within one year | 42/48 | €33,276 | €43,514 | +€10,238 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €33,276 | €34,610 | +€1,335 | +4.0% |
| Trade debts | 44 | €0 | €8,904 | +€8,904 | |
| Suppliers | 440/4 | €0 | €8,904 | +€8,904 | |
| Accrued charges and deferred income | 492/3 | €1,105 | €1,105 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,248 | €24,096 | -€153 | -0.6% |
| Other operating charges | 640/8 | €4,417 | €4,860 | +€444 | +10.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €32,431 | €37,161 | +€4,730 | +14.6% |
| Operating profit (loss) | 9901 | €3,766 | €8,205 | +€4,439 | +117.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €13,686 | €16,164 | +€2,478 | +18.1% |
| Recurring financial charges | 65 | €13,686 | €16,164 | +€2,478 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,920 | -€7,959 | +€1,961 | +19.8% |
| Profit (loss) for the period | 9904 | -€9,920 | -€7,959 | +€1,961 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,920 | -€7,959 | +€1,961 | +19.8% |
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 30 September 2026 via checked.be.