Yordinvest: 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.
Yordinvest
Largest movements
- Receivables within one year +€376,063
up €376,063 (+148%), from €254,826 to €630,889
of which Other amounts receivable: +€374,032
- Current investments -€188,229
down €188,229 (-57.3%), from €328,331 to €140,101
- Tangible fixed assets -€14,167
down €14,167 (-8.8%), from €160,176 to €146,008
of which Furniture and vehicles: -€12,876
- Reserves +€157,168
up €157,168 (+27.1%), from €579,060 to €736,227
of which Distributable reserves: +€157,168
- Other debts +€14,470
up €14,470 (+1,722%), from €840 to €15,310
- Tax, wage and social debts +€13,144
up €13,144 (+3,840%), from €342 to €13,486
- Debts after one year -€9,987
down €9,987 (-31.3%), from €31,892 to €21,904
of which Financial debts: -€9,987
- Write-downs -€129,481
down €129,481, from €2,666 to -€126,816
- Gross operating margin +€22,121
up €22,121 (+59.3%), from €37,306 to €59,428
- Taxes +€15,702
up €15,702 (+6,783%), from €232 to €15,933
- Financial income -€4,652
down €4,652 (-28.9%), from €16,068 to €11,416
- Financial charges -€3,493
down €3,493 (-66.9%), from €5,220 to €1,728
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.
Derived cash bridge
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 | €744,370 | €919,539 | +€175,169 | +23.5% |
| Fixed assets | 21/28 | €161,176 | €147,008 | -€14,167 | -8.8% |
| Tangible fixed assets | 22/27 | €160,176 | €146,008 | -€14,167 | -8.8% |
| Land and buildings | 22 | €110,095 | €108,803 | -€1,292 | -1.2% |
| Furniture and vehicles | 24 | €50,081 | €37,205 | -€12,876 | -25.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €583,194 | €772,531 | +€189,337 | +32.5% |
| Amounts receivable within one year | 40/41 | €254,826 | €630,889 | +€376,063 | +148% |
| Trade receivables | 40 | €6,043 | €8,073 | +€2,031 | +33.6% |
| Other amounts receivable | 41 | €248,783 | €622,816 | +€374,032 | +150% |
| Current investments | 50/53 | €328,331 | €140,101 | -€188,229 | -57.3% |
| Cash at bank and in hand | 54/58 | €38 | €1,541 | +€1,503 | +4,000% |
| Total equity and liabilities | 10/49 | €744,370 | €919,539 | +€175,169 | +23.5% |
| Equity | 10/15 | €695,460 | €852,627 | +€157,168 | +22.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €54,400 | €54,400 | = | 0.0% |
| Reserves | 13 | €579,060 | €736,227 | +€157,168 | +27.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €554,110 | €711,277 | +€157,168 | +28.4% |
| Amounts payable | 17/49 | €48,910 | €66,912 | +€18,002 | +36.8% |
| Amounts payable after more than one year | 17 | €31,892 | €21,904 | -€9,987 | -31.3% |
| Financial debts | 170/4 | €18,542 | €8,554 | -€9,987 | -53.9% |
| Other amounts payable | 178/9 | €13,350 | €13,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,445 | €39,280 | +€27,835 | +243% |
| Current portion of amounts payable after more than one year | 42 | €9,693 | €9,987 | +€294 | +3.0% |
| Trade debts | 44 | €569 | €496 | -€73 | -12.8% |
| Suppliers | 440/4 | €569 | €496 | -€73 | -12.8% |
| Taxes, remuneration and social security | 45 | €342 | €13,486 | +€13,144 | +3,840% |
| Taxes | 450/3 | €342 | €13,486 | +€13,144 | +3,840% |
| Other amounts payable | 47/48 | €840 | €15,310 | +€14,470 | +1,722% |
| Accrued charges and deferred income | 492/3 | €5,574 | €5,728 | +€154 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,691 | €18,768 | +€2,077 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,666 | -€126,816 | -€129,481 | |
| Other operating charges | 640/8 | €4,072 | €4,063 | -€10 | -0.2% |
| Gross operating margin | 9900 | €37,306 | €59,428 | +€22,121 | +59.3% |
| Operating profit (loss) | 9901 | €13,878 | €163,413 | +€149,534 | +1,077% |
| Financial income | 75/76B | €16,068 | €11,416 | -€4,652 | -28.9% |
| Recurring financial income | 75 | €16,068 | €11,416 | -€4,652 | -28.9% |
| Financial charges | 65/66B | €5,220 | €1,728 | -€3,493 | -66.9% |
| Recurring financial charges | 65 | €5,220 | €1,728 | -€3,493 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €24,726 | €173,101 | +€148,375 | +600% |
| Income taxes | 67/77 | €232 | €15,933 | +€15,702 | +6,783% |
| Profit (loss) for the period | 9904 | €24,494 | €157,168 | +€132,673 | +542% |
| Profit (loss) for the period to be appropriated | 9905 | €24,494 | €157,168 | +€132,673 | +542% |
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 15 October 2026 via checked.be.