YORDES: 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.
YORDES
Largest movements
- Cash +€61,686
up €61,686 (+497.1%), from €12,409 to €74,096
mainly Net result for the year (+€39,255) and Current investments (+€31,000)
- Current investments -€31,000
down €31,000 (-100.0%), from €31,000 to €0
- Receivables within one year +€3,793
up €3,793 (+139.1%), from €2,727 to €6,519
of which Other amounts receivable: +€6,246
- Deferred charges and accrued income -€1,977
down €1,977 (-24.9%), from €7,944 to €5,967
- Reserves +€40,000
up €40,000 (+105.3%), from €38,000 to €78,000
- Tax, wage and social debts -€4,197
down €4,197 (-45.6%), from €9,203 to €5,006
- Trade debts -€2,557
down €2,557 (-63.4%), from €4,033 to €1,477
- Gross operating margin +€12,520
up €12,520 (+29.5%), from €42,397 to €54,918
- Other operating charges -€5,852
down €5,852 (-90.1%), from €6,492 to €640
- Taxes +€4,384
up €4,384 (+44.5%), from €9,843 to €14,227
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 | €54,080 | €86,582 | +€32,502 | +60.1% |
| Current assets | 29/58 | €54,080 | €86,582 | +€32,502 | +60.1% |
| Amounts receivable within one year | 40/41 | €2,727 | €6,519 | +€3,793 | +139.1% |
| Trade receivables | 40 | €2,453 | €0 | -€2,453 | -100.0% |
| Other amounts receivable | 41 | €274 | €6,519 | +€6,246 | +2282.7% |
| Current investments | 50/53 | €31,000 | €0 | -€31,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,409 | €74,096 | +€61,686 | +497.1% |
| Deferred charges and accrued income | 490/1 | €7,944 | €5,967 | -€1,977 | -24.9% |
| Total equity and liabilities | 10/49 | €54,080 | €86,582 | +€32,502 | +60.1% |
| Equity | 10/15 | €40,844 | €80,099 | +€39,255 | +96.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €78,000 | +€40,000 | +105.3% |
| Distributable reserves | 133 | €38,000 | €78,000 | +€40,000 | +105.3% |
| Profit (loss) carried forward | 14 | €844 | €99 | -€745 | -88.2% |
| Amounts payable | 17/49 | €13,236 | €6,483 | -€6,753 | -51.0% |
| Amounts payable within one year | 42/48 | €13,236 | €6,483 | -€6,753 | -51.0% |
| Trade debts | 44 | €4,033 | €1,477 | -€2,557 | -63.4% |
| Suppliers | 440/4 | €4,033 | €1,477 | -€2,557 | -63.4% |
| Taxes, remuneration and social security | 45 | €9,203 | €5,006 | -€4,197 | -45.6% |
| Taxes | 450/3 | €9,203 | €5,006 | -€4,197 | -45.6% |
| Other operating charges | 640/8 | €6,492 | €640 | -€5,852 | -90.1% |
| Gross operating margin | 9900 | €42,397 | €54,918 | +€12,520 | +29.5% |
| Operating profit (loss) | 9901 | €35,905 | €54,278 | +€18,373 | +51.2% |
| Financial income | 75/76B | €144 | €529 | +€385 | +267.8% |
| Recurring financial income | 75 | €144 | €529 | +€385 | +267.8% |
| Financial charges | 65/66B | €1,120 | €1,325 | +€205 | +18.3% |
| Recurring financial charges | 65 | €1,120 | €1,325 | +€205 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €34,929 | €53,483 | +€18,553 | +53.1% |
| Income taxes | 67/77 | €9,843 | €14,227 | +€4,384 | +44.5% |
| Profit (loss) for the period | 9904 | €25,086 | €39,255 | +€14,170 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,086 | €39,255 | +€14,170 | +56.5% |
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 3 October 2026 via checked.be.