YOVA TECH DESIGN: 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.
YOVA TECH DESIGN
Largest movements
- Tangible fixed assets +€2,461
up €2,461 (+16.1%), from €15,272 to €17,733
of which Furniture and vehicles: +€5,925
- Receivables within one year +€494
up €494 (+45.9%), from €1,076 to €1,570
of which Other amounts receivable: +€291
- Deferred charges and accrued income -€433
down €433 (-52.1%), from €832 to €399
- Other debts +€8,577
up €8,577 (+113.2%), from €7,576 to €16,153
- Profit (loss) carried forward -€6,903
down €6,903 (-23.9%), from -€28,891 to -€35,794
- Short-term financial debts +€1,753
new in 2025: €1,753
- Tax, wage and social debts -€471
no longer reported in 2025 (was €471)
- Trade debts -€447
down €447 (-43.0%), from €1,039 to €593
- Gross operating margin -€7,030
down €7,030, from €5,167 to -€1,863
- Financial charges -€2,122
down €2,122 (-86.3%), from €2,460 to €338
of which Financial charges: -€1,612
- Depreciation +€1,695
up €1,695 (+53.4%), from €3,175 to €4,870
- Other operating charges -€722
down €722 (-89.4%), from €808 to €86
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 | €17,195 | €19,705 | +€2,510 | +14.6% |
| Fixed assets | 21/28 | €15,272 | €17,733 | +€2,461 | +16.1% |
| Tangible fixed assets | 22/27 | €15,272 | €17,733 | +€2,461 | +16.1% |
| Plant, machinery and equipment | 23 | €14,660 | €11,196 | -€3,464 | -23.6% |
| Furniture and vehicles | 24 | €612 | €6,537 | +€5,925 | +968.1% |
| Current assets | 29/58 | €1,923 | €1,972 | +€49 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,076 | €1,570 | +€494 | +45.9% |
| Trade receivables | 40 | €1,076 | €1,278 | +€202 | +18.8% |
| Other amounts receivable | 41 | - | €291 | +€291 | |
| Current investments | 50/53 | €4 | €4 | -€0 | -3.5% |
| Cash at bank and in hand | 54/58 | €11 | - | -€11 | |
| Deferred charges and accrued income | 490/1 | €832 | €399 | -€433 | -52.1% |
| Total equity and liabilities | 10/49 | €17,195 | €19,705 | +€2,510 | +14.6% |
| Equity | 10/15 | -€8,891 | -€15,794 | -€6,903 | -77.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,891 | -€35,794 | -€6,903 | -23.9% |
| Amounts payable | 17/49 | €26,086 | €35,499 | +€9,413 | +36.1% |
| Amounts payable after more than one year | 17 | €17,000 | €17,000 | = | 0.0% |
| Other amounts payable | 178/9 | €17,000 | €17,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,086 | €18,499 | +€9,413 | +103.6% |
| Financial debts | 43 | - | €1,753 | +€1,753 | |
| Credit institutions | 430/8 | - | €1,753 | +€1,753 | |
| Trade debts | 44 | €1,039 | €593 | -€447 | -43.0% |
| Suppliers | 440/4 | €1,039 | €593 | -€447 | -43.0% |
| Taxes, remuneration and social security | 45 | €471 | - | -€471 | |
| Taxes | 450/3 | €471 | - | -€471 | |
| Other amounts payable | 47/48 | €7,576 | €16,153 | +€8,577 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,175 | €4,870 | +€1,695 | +53.4% |
| Other operating charges | 640/8 | €808 | €86 | -€722 | -89.4% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €5,167 | -€1,863 | -€7,030 | |
| Operating profit (loss) | 9901 | €1,171 | -€6,818 | -€7,989 | |
| Financial income | 75/76B | €6 | €5 | -€1 | -14.8% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -14.8% |
| Financial charges | 65/66B | €2,460 | €338 | -€2,122 | -86.3% |
| Recurring financial charges | 65 | €1,950 | €338 | -€1,612 | -82.7% |
| Non-recurring financial charges | 66B | €510 | - | -€510 | |
| Profit (loss) for the period before taxes | 9903 | -€1,283 | -€7,151 | -€5,868 | -457.4% |
| Profit (loss) for the period | 9904 | -€1,283 | -€7,151 | -€5,868 | -457.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,283 | -€7,151 | -€5,868 | -457.4% |
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 5 October 2026 via checked.be.