YUVI: 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.
YUVI
Largest movements
- Receivables within one year -€18,112
down €18,112 (-96.8%), from €18,714 to €602
of which Other amounts receivable: -€18,525
- Intangible fixed assets -€8,523
down €8,523 (-45.9%), from €18,570 to €10,047
- Tangible fixed assets -€2,984
down €2,984 (-25.0%), from €11,936 to €8,952
- Cash +€540
up €540 (+362.7%), from €149 to €689
mainly Receivables within one year (+€18,112) and Depreciation (+€11,507)
- Profit (loss) carried forward -€18,954
down €18,954 (-4.2%), from -€450,105 to -€469,059
- Other debts -€14,300
down €14,300 (-3.1%), from €458,934 to €444,634
- Trade debts +€4,741
up €4,741 (+17.1%), from €27,690 to €32,430
- Investment grants -€860
down €860 (-12.5%), from €6,860 to €6,000
- Financial charges +€4,964
up €4,964 (+2218.7%), from €224 to €5,188
- Financial income -€1,283
down €1,283 (-59.9%), from €2,143 to €860
- Gross operating margin +€475
up €475 (+14.9%), from -€3,193 to -€2,718
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
- Depreciation +€126
up €126 (+1.1%), from €11,382 to €11,507
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 | €49,745 | €20,290 | -€29,455 | -59.2% |
| Fixed assets | 21/28 | €30,506 | €18,999 | -€11,507 | -37.7% |
| Intangible fixed assets | 21 | €18,570 | €10,047 | -€8,523 | -45.9% |
| Tangible fixed assets | 22/27 | €11,936 | €8,952 | -€2,984 | -25.0% |
| Plant, machinery and equipment | 23 | €11,936 | €8,952 | -€2,984 | -25.0% |
| Current assets | 29/58 | €19,239 | €1,291 | -€17,948 | -93.3% |
| Amounts receivable within one year | 40/41 | €18,714 | €602 | -€18,112 | -96.8% |
| Trade receivables | 40 | €50 | €463 | +€413 | +826.2% |
| Other amounts receivable | 41 | €18,664 | €139 | -€18,525 | -99.3% |
| Cash at bank and in hand | 54/58 | €149 | €689 | +€540 | +362.7% |
| Deferred charges and accrued income | 490/1 | €376 | - | -€376 | |
| Total equity and liabilities | 10/49 | €49,745 | €20,290 | -€29,455 | -59.2% |
| Equity | 10/15 | -€437,046 | -€456,859 | -€19,813 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€450,105 | -€469,059 | -€18,954 | -4.2% |
| Investment grants | 15 | €6,860 | €6,000 | -€860 | -12.5% |
| Amounts payable | 17/49 | €486,791 | €477,149 | -€9,642 | -2.0% |
| Amounts payable within one year | 42/48 | €486,623 | €477,064 | -€9,559 | -2.0% |
| Trade debts | 44 | €27,690 | €32,430 | +€4,741 | +17.1% |
| Suppliers | 440/4 | €27,690 | €32,430 | +€4,741 | +17.1% |
| Other amounts payable | 47/48 | €458,934 | €444,634 | -€14,300 | -3.1% |
| Accrued charges and deferred income | 492/3 | €168 | €85 | -€83 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,382 | €11,507 | +€126 | +1.1% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€3,193 | -€2,718 | +€475 | +14.9% |
| Operating profit (loss) | 9901 | -€15,347 | -€14,625 | +€721 | +4.7% |
| Financial income | 75/76B | €2,143 | €860 | -€1,283 | -59.9% |
| Recurring financial income | 75 | €2,143 | €860 | -€1,283 | -59.9% |
| Financial charges | 65/66B | €224 | €5,188 | +€4,964 | +2218.7% |
| Recurring financial charges | 65 | €224 | €5,188 | +€4,964 | +2218.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,428 | -€18,954 | -€5,526 | -41.2% |
| Profit (loss) for the period | 9904 | -€13,428 | -€18,954 | -€5,526 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,428 | -€18,954 | -€5,526 | -41.2% |
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 2 October 2026 via checked.be.