YSIV Architectes: 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.
YSIV Architectes
Largest movements
- Cash +€51,101
up €51,101 (+77.9%), from €65,580 to €116,681
mainly Net result for the year (+€57,389) and Depreciation (+€6,616)
- Tangible fixed assets +€9,355
up €9,355 (+80.7%), from €11,591 to €20,946
of which Plant, machinery and equipment: +€11,173
- Receivables within one year -€5,688
down €5,688 (-72.8%), from €7,814 to €2,126
- Reserves +€57,389
up €57,389 (+113%), from €50,641 to €108,030
of which Distributable reserves: +€57,389
- Trade debts -€6,843
no longer reported in 2025 (was €6,843)
- Tax, wage and social debts +€4,489
up €4,489 (+29.5%), from €15,202 to €19,691
- Gross operating margin +€53,315
up €53,315 (+192%), from €27,711 to €81,026
- Taxes +€9,037
up €9,037 (+115%), from €7,841 to €16,878
- Depreciation +€2,066
up €2,066 (+45.4%), from €4,550 to €6,616
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 | €92,484 | €147,252 | +€54,768 | +59.2% |
| Fixed assets | 21/28 | €11,591 | €20,946 | +€9,355 | +80.7% |
| Tangible fixed assets | 22/27 | €11,591 | €20,946 | +€9,355 | +80.7% |
| Plant, machinery and equipment | 23 | €5,428 | €16,601 | +€11,173 | +206% |
| Furniture and vehicles | 24 | €6,163 | €4,345 | -€1,818 | -29.5% |
| Current assets | 29/58 | €80,893 | €126,306 | +€45,413 | +56.1% |
| Amounts receivable within one year | 40/41 | €7,814 | €2,126 | -€5,688 | -72.8% |
| Trade receivables | 40 | €7,814 | €2,126 | -€5,688 | -72.8% |
| Current investments | 50/53 | €7,499 | €7,499 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,580 | €116,681 | +€51,101 | +77.9% |
| Total equity and liabilities | 10/49 | €92,484 | €147,252 | +€54,768 | +59.2% |
| Equity | 10/15 | €56,841 | €114,230 | +€57,389 | +101% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,641 | €108,030 | +€57,389 | +113% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,781 | €106,170 | +€57,389 | +118% |
| Amounts payable | 17/49 | €35,643 | €33,022 | -€2,621 | -7.4% |
| Amounts payable within one year | 42/48 | €35,643 | €33,022 | -€2,621 | -7.4% |
| Trade debts | 44 | €6,843 | - | -€6,843 | |
| Suppliers | 440/4 | €6,843 | - | -€6,843 | |
| Taxes, remuneration and social security | 45 | €15,202 | €19,691 | +€4,489 | +29.5% |
| Taxes | 450/3 | €15,202 | €19,691 | +€4,489 | +29.5% |
| Other amounts payable | 47/48 | €13,598 | €13,331 | -€267 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,550 | €6,616 | +€2,066 | +45.4% |
| Other operating charges | 640/8 | €816 | €471 | -€345 | -42.3% |
| Gross operating margin | 9900 | €27,711 | €81,026 | +€53,315 | +192% |
| Operating profit (loss) | 9901 | €22,345 | €73,939 | +€51,594 | +231% |
| Financial income | 75/76B | €646 | €558 | -€88 | -13.6% |
| Recurring financial income | 75 | €646 | €558 | -€88 | -13.6% |
| Financial charges | 65/66B | €313 | €230 | -€83 | -26.5% |
| Recurring financial charges | 65 | €313 | €230 | -€83 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €22,678 | €74,267 | +€51,589 | +227% |
| Income taxes | 67/77 | €7,841 | €16,878 | +€9,037 | +115% |
| Profit (loss) for the period | 9904 | €14,837 | €57,389 | +€42,552 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €14,837 | €57,389 | +€42,552 | +287% |
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 28 October 2026 via checked.be.