YVA ADVISORS: 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 ADVISORS
Largest movements
- Receivables within one year -€1,521
down €1,521 (-11.6%), from €13,158 to €11,637
of which Trade receivables: -€2,989
- Cash -€725
down €725 (-5.7%), from €12,750 to €12,025
mainly Contributions, distributions and other (-€9,240) and Tax, wage and social debts (-€2,306)
- Tangible fixed assets -€717
down €717 (-63.2%), from €1,135 to €418
- Deferred charges and accrued income +€404
up €404 (+136%), from €297 to €700
- Tax, wage and social debts -€2,306
down €2,306 (-100%), from €2,306 to €0
- Trade debts -€574
down €574 (-23.9%), from €2,406 to €1,832
- Other debts +€320
up €320 (+2.2%), from €14,265 to €14,586
- Gross operating margin +€151
up €151 (+1.1%), from €13,159 to €13,309
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 | €27,339 | €24,780 | -€2,560 | -9.4% |
| Fixed assets | 21/28 | €1,135 | €418 | -€717 | -63.2% |
| Tangible fixed assets | 22/27 | €1,135 | €418 | -€717 | -63.2% |
| Furniture and vehicles | 24 | €1,135 | €418 | -€717 | -63.2% |
| Current assets | 29/58 | €26,204 | €24,362 | -€1,842 | -7.0% |
| Amounts receivable within one year | 40/41 | €13,158 | €11,637 | -€1,521 | -11.6% |
| Trade receivables | 40 | €9,148 | €6,159 | -€2,989 | -32.7% |
| Other amounts receivable | 41 | €4,010 | €5,478 | +€1,468 | +36.6% |
| Cash at bank and in hand | 54/58 | €12,750 | €12,025 | -€725 | -5.7% |
| Deferred charges and accrued income | 490/1 | €297 | €700 | +€404 | +136% |
| Total equity and liabilities | 10/49 | €27,339 | €24,780 | -€2,560 | -9.4% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,339 | €20,780 | -€2,560 | -11.0% |
| Amounts payable within one year | 42/48 | €18,977 | €16,417 | -€2,560 | -13.5% |
| Trade debts | 44 | €2,406 | €1,832 | -€574 | -23.9% |
| Suppliers | 440/4 | €2,406 | €1,832 | -€574 | -23.9% |
| Taxes, remuneration and social security | 45 | €2,306 | €0 | -€2,306 | -100% |
| Taxes | 450/3 | €2,306 | €0 | -€2,306 | -100% |
| Other amounts payable | 47/48 | €14,265 | €14,586 | +€320 | +2.2% |
| Accrued charges and deferred income | 492/3 | €4,362 | €4,362 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €717 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,159 | €13,309 | +€151 | +1.1% |
| Operating profit (loss) | 9901 | €12,054 | €12,192 | +€138 | +1.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €65 | €84 | +€20 | +30.1% |
| Recurring financial charges | 65 | €65 | €84 | +€20 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €11,990 | €12,108 | +€118 | +1.0% |
| Income taxes | 67/77 | €2,840 | €2,868 | +€28 | +1.0% |
| Profit (loss) for the period | 9904 | €9,150 | €9,240 | +€90 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,150 | €9,240 | +€90 | +1.0% |
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 27 October 2026 via checked.be.