YVACO: what changed
YVACO
Largest movements
- Tangible fixed assets +€33,945
up €33,945 (+1,206%), from €2,815 to €36,760
of which Leasing and similar rights: +€35,087
- Current investments +€13,650
up €13,650 (+910%), from €1,500 to €15,150
- Cash +€7,937
up €7,937 (+73.2%), from €10,837 to €18,773
mainly Debts after one year (+€27,322) and Net result for the year (+€12,839)
- Receivables within one year -€7,304
down €7,304 (-48.5%), from €15,064 to €7,760
of which Trade receivables: -€9,112
- Deferred charges and accrued income -€1,106
down €1,106 (-100%), from €1,106 to €0
- Debts after one year +€27,322
new in 2025: €27,322
- Reserves +€11,173
up €11,173 (+60.5%), from €18,480 to €29,653
- Current portion of long-term debt +€8,681
new in 2025: €8,681
- Trade debts +€1,269
new in 2025: €1,269
- Depreciation +€9,888
up €9,888 (+1,621%), from €610 to €10,498
- Gross operating margin +€2,150
up €2,150 (+7.4%), from €29,068 to €31,218
- Taxes -€1,431
down €1,431 (-18.3%), from €7,826 to €6,395
- Financial charges +€883
up €883 (+229%), from €385 to €1,267
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,321 | €78,443 | +€47,122 | +150% |
| Fixed assets | 21/28 | €2,815 | €36,760 | +€33,945 | +1,206% |
| Tangible fixed assets | 22/27 | €2,815 | €36,760 | +€33,945 | +1,206% |
| Furniture and vehicles | 24 | €2,815 | €1,673 | -€1,142 | -40.6% |
| Leasing and similar rights | 25 | - | €35,087 | +€35,087 | |
| Current assets | 29/58 | €28,506 | €41,683 | +€13,177 | +46.2% |
| Amounts receivable within one year | 40/41 | €15,064 | €7,760 | -€7,304 | -48.5% |
| Trade receivables | 40 | €14,267 | €5,155 | -€9,112 | -63.9% |
| Other amounts receivable | 41 | €798 | €2,605 | +€1,808 | +227% |
| Current investments | 50/53 | €1,500 | €15,150 | +€13,650 | +910% |
| Cash at bank and in hand | 54/58 | €10,837 | €18,773 | +€7,937 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,106 | €0 | -€1,106 | -100% |
| Total equity and liabilities | 10/49 | €31,321 | €78,443 | +€47,122 | +150% |
| Equity | 10/15 | €20,480 | €31,653 | +€11,173 | +54.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,480 | €29,653 | +€11,173 | +60.5% |
| Distributable reserves | 133 | €18,480 | €29,653 | +€11,173 | +60.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,842 | €46,790 | +€35,949 | +332% |
| Amounts payable after more than one year | 17 | - | €27,322 | +€27,322 | |
| Financial debts | 170/4 | - | €27,322 | +€27,322 | |
| Amounts payable within one year | 42/48 | €10,842 | €19,468 | +€8,627 | +79.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,681 | +€8,681 | |
| Trade debts | 44 | - | €1,269 | +€1,269 | |
| Suppliers | 440/4 | - | €1,269 | +€1,269 | |
| Taxes, remuneration and social security | 45 | €7,909 | €7,230 | -€678 | -8.6% |
| Taxes | 450/3 | €7,909 | €7,230 | -€678 | -8.6% |
| Other amounts payable | 47/48 | €2,933 | €2,288 | -€645 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €10,498 | +€9,888 | +1,621% |
| Other operating charges | 640/8 | €50 | €218 | +€168 | +337% |
| Gross operating margin | 9900 | €29,068 | €31,218 | +€2,150 | +7.4% |
| Operating profit (loss) | 9901 | €28,408 | €20,501 | -€7,906 | -27.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €385 | €1,267 | +€883 | +229% |
| Recurring financial charges | 65 | €385 | €1,267 | +€883 | +229% |
| Profit (loss) for the period before taxes | 9903 | €28,023 | €19,234 | -€8,789 | -31.4% |
| Income taxes | 67/77 | €7,826 | €6,395 | -€1,431 | -18.3% |
| Profit (loss) for the period | 9904 | €20,198 | €12,839 | -€7,358 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,198 | €12,839 | -€7,358 | -36.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.