Yteria: 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.
Yteria
Largest movements
- Cash +€414,733
up €414,733 (+156%), from €265,853 to €680,586
mainly Current investments (+€300,000) and Net result for the year (+€72,735)
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Reserves +€72,735
up €72,735 (+9.2%), from €788,362 to €861,097
- Tax, wage and social debts +€15,955
up €15,955 (+85.0%), from €18,779 to €34,733
of which Taxes: +€10,882
- Gross operating margin +€78,519
up €78,519 (+40.8%), from €192,362 to €270,881
- Staff costs +€37,883
up €37,883 (+27.5%), from €137,529 to €175,412
- Taxes +€25,763
up €25,763 (+12,558%), from €205 to €25,968
- Financial income +€6,530
up €6,530 (+92.3%), from €7,072 to €13,602
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 | €943,626 | €1,038,325 | +€94,698 | +10.0% |
| Fixed assets | 21/28 | €29,204 | €21,001 | -€8,203 | -28.1% |
| Tangible fixed assets | 22/27 | €19,404 | €11,201 | -€8,203 | -42.3% |
| Furniture and vehicles | 24 | €19,404 | €11,201 | -€8,203 | -42.3% |
| Financial fixed assets | 28 | €9,800 | €9,800 | = | 0.0% |
| Current assets | 29/58 | €914,422 | €1,017,323 | +€102,901 | +11.3% |
| Amounts receivable within one year | 40/41 | €339,347 | €329,512 | -€9,835 | -2.9% |
| Trade receivables | 40 | €185,197 | €206,792 | +€21,594 | +11.7% |
| Other amounts receivable | 41 | €154,150 | €122,721 | -€31,429 | -20.4% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €265,853 | €680,586 | +€414,733 | +156% |
| Deferred charges and accrued income | 490/1 | €9,222 | €7,225 | -€1,996 | -21.7% |
| Total equity and liabilities | 10/49 | €943,626 | €1,038,325 | +€94,698 | +10.0% |
| Equity | 10/15 | €794,562 | €867,297 | +€72,735 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €788,362 | €861,097 | +€72,735 | +9.2% |
| Distributable reserves | 133 | €788,362 | €861,097 | +€72,735 | +9.2% |
| Amounts payable | 17/49 | €149,065 | €171,028 | +€21,963 | +14.7% |
| Amounts payable within one year | 42/48 | €137,526 | €159,636 | +€22,110 | +16.1% |
| Financial debts | 43 | €0 | €60 | +€60 | |
| Credit institutions | 430/8 | €0 | €60 | +€60 | |
| Trade debts | 44 | €118,705 | €124,800 | +€6,095 | +5.1% |
| Suppliers | 440/4 | €118,705 | €124,800 | +€6,095 | +5.1% |
| Taxes, remuneration and social security | 45 | €18,779 | €34,733 | +€15,955 | +85.0% |
| Taxes | 450/3 | €29 | €10,912 | +€10,882 | +37,371% |
| Remuneration and social security | 454/9 | €18,750 | €23,822 | +€5,072 | +27.1% |
| Other amounts payable | 47/48 | €42 | €42 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,539 | €11,392 | -€147 | -1.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €137,529 | €175,412 | +€37,883 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,750 | €8,203 | -€547 | -6.2% |
| Other operating charges | 640/8 | €1,735 | €1,954 | +€218 | +12.6% |
| Gross operating margin | 9900 | €192,362 | €270,881 | +€78,519 | +40.8% |
| Operating profit (loss) | 9901 | €44,348 | €85,312 | +€40,965 | +92.4% |
| Financial income | 75/76B | €7,072 | €13,602 | +€6,530 | +92.3% |
| Recurring financial income | 75 | €7,072 | €13,602 | +€6,530 | +92.3% |
| Financial charges | 65/66B | €178 | €211 | +€33 | +18.6% |
| Recurring financial charges | 65 | €178 | €211 | +€33 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €51,242 | €98,704 | +€47,462 | +92.6% |
| Income taxes | 67/77 | €205 | €25,968 | +€25,763 | +12,558% |
| Profit (loss) for the period | 9904 | €51,036 | €72,735 | +€21,699 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,036 | €72,735 | +€21,699 | +42.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.