Yserhuis: 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.
Yserhuis
Largest movements
- Receivables within one year +€84,776
up €84,776 (+10.1%), from €836,757 to €921,533
of which Other amounts receivable: +€52,106
- Financial fixed assets +€84,700
up €84,700 (+17.1%), from €495,550 to €580,250
- Tangible fixed assets -€30,663
down €30,663 (-10.1%), from €302,240 to €271,576
of which Land and buildings: -€31,326
- Reserves +€73,209
up €73,209 (+3.3%), from €2.2m to €2.3m
of which Distributable reserves: +€73,209
- Gross operating margin +€5,426
up €5,426 (+9.3%), from €58,445 to €63,872
- Depreciation -€2,688
down €2,688 (-18.5%), from €14,501 to €11,813
- Other operating charges +€1,563
up €1,563 (+18.7%), from €8,376 to €9,939
- Financial charges +€761
up €761 (+1,111%), from €69 to €829
- Taxes -€760
down €760 (-2.8%), from €26,696 to €25,936
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 | €2,965,340 | €3,057,091 | +€91,752 | +3.1% |
| Fixed assets | 21/28 | €797,790 | €851,826 | +€54,037 | +6.8% |
| Tangible fixed assets | 22/27 | €302,240 | €271,576 | -€30,663 | -10.1% |
| Land and buildings | 22 | €297,424 | €266,098 | -€31,326 | -10.5% |
| Furniture and vehicles | 24 | €4,816 | €5,478 | +€662 | +13.8% |
| Financial fixed assets | 28 | €495,550 | €580,250 | +€84,700 | +17.1% |
| Current assets | 29/58 | €2,167,550 | €2,205,265 | +€37,715 | +1.7% |
| Amounts receivable after more than one year | 29 | €1,100,000 | €1,100,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,100,000 | €1,100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €836,757 | €921,533 | +€84,776 | +10.1% |
| Trade receivables | 40 | €16,335 | €49,005 | +€32,670 | +200% |
| Other amounts receivable | 41 | €820,422 | €872,528 | +€52,106 | +6.4% |
| Current investments | 50/53 | €100,000 | €75,182 | -€24,818 | -24.8% |
| Cash at bank and in hand | 54/58 | €130,408 | €108,096 | -€22,312 | -17.1% |
| Deferred charges and accrued income | 490/1 | €385 | €454 | +€69 | +17.9% |
| Total equity and liabilities | 10/49 | €2,965,340 | €3,057,091 | +€91,752 | +3.1% |
| Equity | 10/15 | €2,954,695 | €3,027,904 | +€73,209 | +2.5% |
| Contributions | 10/11 | €743,600 | €743,600 | = | 0.0% |
| Reserves | 13 | €2,211,095 | €2,284,304 | +€73,209 | +3.3% |
| Tax-exempt reserves | 132 | €7,583 | €7,583 | = | 0.0% |
| Distributable reserves | 133 | €2,203,512 | €2,276,721 | +€73,209 | +3.3% |
| Amounts payable | 17/49 | €10,644 | €29,187 | +€18,542 | +174% |
| Amounts payable within one year | 42/48 | €10,644 | €29,187 | +€18,542 | +174% |
| Trade debts | 44 | €733 | €20,317 | +€19,584 | +2,672% |
| Suppliers | 440/4 | €733 | €20,317 | +€19,584 | +2,672% |
| Taxes, remuneration and social security | 45 | €9,911 | €8,844 | -€1,068 | -10.8% |
| Taxes | 450/3 | €9,911 | €7,444 | -€2,468 | -24.9% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | - | €26 | +€26 | |
| Non-recurring operating income | 76A | €16,149 | €33,420 | +€17,271 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,501 | €11,813 | -€2,688 | -18.5% |
| Other operating charges | 640/8 | €8,376 | €9,939 | +€1,563 | +18.7% |
| Gross operating margin | 9900 | €58,445 | €63,872 | +€5,426 | +9.3% |
| Operating profit (loss) | 9901 | €35,568 | €42,120 | +€6,552 | +18.4% |
| Financial income | 75/76B | €57,731 | €57,855 | +€124 | +0.2% |
| Recurring financial income | 75 | €57,731 | €57,855 | +€124 | +0.2% |
| Financial charges | 65/66B | €69 | €829 | +€761 | +1,111% |
| Recurring financial charges | 65 | €69 | €829 | +€761 | +1,111% |
| Profit (loss) for the period before taxes | 9903 | €93,231 | €99,145 | +€5,914 | +6.3% |
| Income taxes | 67/77 | €26,696 | €25,936 | -€760 | -2.8% |
| Profit (loss) for the period | 9904 | €66,535 | €73,209 | +€6,674 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,535 | €73,209 | +€6,674 | +10.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.