YV: 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.
YV
Largest movements
- Cash -€12,359
down €12,359 (-15.3%), from €80,955 to €68,597
mainly Net result for the year (-€20,851) and Deferred charges and accrued income (-€788)
- Receivables within one year -€4,102
down €4,102 (-77.2%), from €5,312 to €1,210
of which Trade receivables: -€4,097
- Tangible fixed assets -€1,039
down €1,039 (-47.9%), from €2,171 to €1,132
- Profit (loss) carried forward -€20,851
down €20,851 (-25.0%), from €83,309 to €62,458
- Tax, wage and social debts +€3,336
up €3,336 (+571.3%), from €584 to €3,921
- Gross operating margin -€9,956
down €9,956 (-137.3%), from -€7,249 to -€17,205
- Financial charges -€804
down €804 (-29.1%), from €2,764 to €1,960
- Depreciation +€329
up €329 (+46.3%), from €711 to €1,039
- Other operating charges +€191
up €191 (+59.1%), from €323 to €513
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 | €89,064 | €72,352 | -€16,712 | -18.8% |
| Fixed assets | 21/28 | €2,171 | €1,132 | -€1,039 | -47.9% |
| Tangible fixed assets | 22/27 | €2,171 | €1,132 | -€1,039 | -47.9% |
| Plant, machinery and equipment | 23 | €2,171 | €1,132 | -€1,039 | -47.9% |
| Current assets | 29/58 | €86,893 | €71,220 | -€15,673 | -18.0% |
| Amounts receivable within one year | 40/41 | €5,312 | €1,210 | -€4,102 | -77.2% |
| Trade receivables | 40 | €5,307 | €1,210 | -€4,097 | -77.2% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €80,955 | €68,597 | -€12,359 | -15.3% |
| Deferred charges and accrued income | 490/1 | €626 | €1,414 | +€788 | +126.0% |
| Total equity and liabilities | 10/49 | €89,064 | €72,352 | -€16,712 | -18.8% |
| Equity | 10/15 | €88,309 | €67,458 | -€20,851 | -23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,309 | €62,458 | -€20,851 | -25.0% |
| Amounts payable | 17/49 | €755 | €4,894 | +€4,138 | +547.8% |
| Amounts payable after more than one year | 17 | €4 | €4 | = | 0.0% |
| Other amounts payable | 178/9 | €4 | €4 | = | 0.0% |
| Amounts payable within one year | 42/48 | €751 | €4,889 | +€4,138 | +551.0% |
| Trade debts | 44 | €167 | €969 | +€802 | +480.1% |
| Suppliers | 440/4 | €167 | €969 | +€802 | +480.1% |
| Taxes, remuneration and social security | 45 | €584 | €3,921 | +€3,336 | +571.3% |
| Taxes | 450/3 | €584 | €3,921 | +€3,336 | +571.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €711 | €1,039 | +€329 | +46.3% |
| Other operating charges | 640/8 | €323 | €513 | +€191 | +59.1% |
| Gross operating margin | 9900 | -€7,249 | -€17,205 | -€9,956 | -137.3% |
| Operating profit (loss) | 9901 | -€8,282 | -€18,758 | -€10,476 | -126.5% |
| Financial charges | 65/66B | €2,764 | €1,960 | -€804 | -29.1% |
| Recurring financial charges | 65 | €2,764 | €1,960 | -€804 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,046 | -€20,718 | -€9,672 | -87.6% |
| Income taxes | 67/77 | €133 | €133 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€11,178 | -€20,851 | -€9,672 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,178 | -€20,851 | -€9,672 | -86.5% |
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 6 October 2026 via checked.be.