YVA: 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.
YVA
Largest movements
- Cash -€37,938
down €37,938 (-36.1%), from €105,001 to €67,063
mainly Net result for the year (-€34,003) and Investment in fixed assets (net) (-€9,522)
- Tangible fixed assets +€7,367
up €7,367 (+80.9%), from €9,101 to €16,468
of which Furniture and vehicles: +€7,492
- Receivables within one year -€4,930
down €4,930 (-11.8%), from €41,843 to €36,913
of which Other amounts receivable: -€5,460
- Profit (loss) carried forward -€34,003
down €34,003 (-61.7%), from -€55,133 to -€89,137
- Tax, wage and social debts -€1,725
no longer reported in 2025 (was €1,725)
- Gross operating margin -€5,991
down €5,991 (-23.5%), from -€25,475 to -€31,466
- Depreciation +€348
up €348 (+19.3%), from €1,807 to €2,155
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 | €155,945 | €120,444 | -€35,501 | -22.8% |
| Fixed assets | 21/28 | €9,101 | €16,468 | +€7,367 | +80.9% |
| Tangible fixed assets | 22/27 | €9,101 | €16,468 | +€7,367 | +80.9% |
| Plant, machinery and equipment | 23 | €500 | €375 | -€125 | -25.0% |
| Furniture and vehicles | 24 | €2,502 | €9,993 | +€7,492 | +299% |
| Other tangible fixed assets | 26 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €146,844 | €103,976 | -€42,868 | -29.2% |
| Amounts receivable within one year | 40/41 | €41,843 | €36,913 | -€4,930 | -11.8% |
| Trade receivables | 40 | €8,264 | €8,795 | +€530 | +6.4% |
| Other amounts receivable | 41 | €33,579 | €28,119 | -€5,460 | -16.3% |
| Cash at bank and in hand | 54/58 | €105,001 | €67,063 | -€37,938 | -36.1% |
| Total equity and liabilities | 10/49 | €155,945 | €120,444 | -€35,501 | -22.8% |
| Equity | 10/15 | €153,933 | €119,929 | -€34,003 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,466 | €190,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €188,606 | €188,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,133 | -€89,137 | -€34,003 | -61.7% |
| Amounts payable | 17/49 | €2,013 | €515 | -€1,498 | -74.4% |
| Amounts payable within one year | 42/48 | €2,013 | €515 | -€1,498 | -74.4% |
| Trade debts | 44 | €288 | €515 | +€227 | +79.1% |
| Suppliers | 440/4 | €288 | €515 | +€227 | +79.1% |
| Taxes, remuneration and social security | 45 | €1,725 | - | -€1,725 | |
| Taxes | 450/3 | €1,725 | - | -€1,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €2,155 | +€348 | +19.3% |
| Other operating charges | 640/8 | €276 | €283 | +€8 | +2.8% |
| Gross operating margin | 9900 | -€25,475 | -€31,466 | -€5,991 | -23.5% |
| Operating profit (loss) | 9901 | -€27,557 | -€33,904 | -€6,346 | -23.0% |
| Financial charges | 65/66B | €44 | €85 | +€42 | +96.3% |
| Recurring financial charges | 65 | €44 | €85 | +€42 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,601 | -€33,989 | -€6,388 | -23.1% |
| Income taxes | 67/77 | - | €14 | +€14 | |
| Profit (loss) for the period | 9904 | -€27,601 | -€34,003 | -€6,403 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,601 | -€34,003 | -€6,403 | -23.2% |
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 13 October 2026 via checked.be.