YR ADVISORY: 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.
YR ADVISORY
Largest movements
- Cash -€92,725
down €92,725 (-80.2%), from €115,546 to €22,822
mainly Net result for the year (-€37,386) and Deferred charges and accrued income (-€36,383)
- Deferred charges and accrued income +€36,383
up €36,383 (+2995.9%), from €1,214 to €37,597
- Receivables within one year -€10,552
down €10,552 (-23.1%), from €45,607 to €35,055
- Profit (loss) carried forward -€37,386
down €37,386 (-63.3%), from €59,081 to €21,695
- Trade debts -€36,066
down €36,066 (-70.2%), from €51,363 to €15,297
- Accrued charges and deferred income +€34,306
new in 2025: €34,306
- Other debts -€26,856
down €26,856 (-58.9%), from €45,608 to €18,753
- Tax, wage and social debts -€2,101
down €2,101 (-20.0%), from €10,501 to €8,400
of which Taxes: -€3,901
- Gross operating margin -€1,520
down €1,520 (-4.7%), from -€32,433 to -€33,953
- Staff costs -€504
no longer reported in 2025 (was €504)
- Financial charges +€385
up €385 (+330.3%), from €117 to €501
- Financial income +€384
up €384 (+94.1%), from €408 to €792
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 | €168,553 | €100,451 | -€68,102 | -40.4% |
| Fixed assets | 21/28 | €6,185 | €4,977 | -€1,208 | -19.5% |
| Tangible fixed assets | 22/27 | €5,888 | €4,680 | -€1,208 | -20.5% |
| Furniture and vehicles | 24 | €5,888 | €4,680 | -€1,208 | -20.5% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €162,368 | €95,474 | -€66,894 | -41.2% |
| Amounts receivable within one year | 40/41 | €45,607 | €35,055 | -€10,552 | -23.1% |
| Trade receivables | 40 | €45,607 | €35,055 | -€10,552 | -23.1% |
| Cash at bank and in hand | 54/58 | €115,546 | €22,822 | -€92,725 | -80.2% |
| Deferred charges and accrued income | 490/1 | €1,214 | €37,597 | +€36,383 | +2995.9% |
| Total equity and liabilities | 10/49 | €168,553 | €100,451 | -€68,102 | -40.4% |
| Equity | 10/15 | €61,081 | €23,695 | -€37,386 | -61.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,081 | €21,695 | -€37,386 | -63.3% |
| Amounts payable | 17/49 | €107,472 | €76,756 | -€30,716 | -28.6% |
| Amounts payable within one year | 42/48 | €107,472 | €42,450 | -€65,022 | -60.5% |
| Trade debts | 44 | €51,363 | €15,297 | -€36,066 | -70.2% |
| Suppliers | 440/4 | €51,363 | €15,297 | -€36,066 | -70.2% |
| Taxes, remuneration and social security | 45 | €10,501 | €8,400 | -€2,101 | -20.0% |
| Taxes | 450/3 | €10,501 | €6,600 | -€3,901 | -37.1% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €45,608 | €18,753 | -€26,856 | -58.9% |
| Accrued charges and deferred income | 492/3 | - | €34,306 | +€34,306 | |
| Remuneration, social security and pensions | 62 | €504 | - | -€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €2,677 | -€131 | -4.7% |
| Other operating charges | 640/8 | €739 | €515 | -€224 | -30.3% |
| Non-recurring operating charges | 66A | - | €331 | +€331 | |
| Gross operating margin | 9900 | -€32,433 | -€33,953 | -€1,520 | -4.7% |
| Operating profit (loss) | 9901 | -€36,484 | -€37,476 | -€992 | -2.7% |
| Financial income | 75/76B | €408 | €792 | +€384 | +94.1% |
| Recurring financial income | 75 | €408 | €792 | +€384 | +94.1% |
| Financial charges | 65/66B | €117 | €501 | +€385 | +330.3% |
| Recurring financial charges | 65 | €117 | €501 | +€385 | +330.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,192 | -€37,185 | -€993 | -2.7% |
| Income taxes | 67/77 | €198 | €201 | +€3 | +1.4% |
| Profit (loss) for the period | 9904 | -€36,391 | -€37,386 | -€995 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,391 | -€37,386 | -€995 | -2.7% |
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.