YVACON: 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.
YVACON
Largest movements
- Receivables within one year +€46,169
up €46,169 (+353.3%), from €13,068 to €59,237
- Tangible fixed assets +€29,470
up €29,470 (+298.7%), from €9,866 to €39,336
of which Furniture and vehicles: +€29,840
- Cash -€6,662
down €6,662 (-16.7%), from €39,788 to €33,126
mainly Receivables within one year (-€46,169) and Investment in fixed assets (net) (-€32,231)
- Reserves +€59,649
up €59,649 (+242.8%), from €24,566 to €84,216
- Tax, wage and social debts +€7,009
up €7,009 (+42.2%), from €16,611 to €23,620
- Other debts +€3,782
up €3,782 (+45.4%), from €8,333 to €12,115
- Debts after one year -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Gross operating margin +€45,893
up €45,893 (+107.8%), from €42,560 to €88,453
- Taxes +€13,437
up €13,437 (+134.3%), from €10,004 to €23,441
- Depreciation -€2,990
down €2,990 (-52.0%), from €5,751 to €2,761
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 | €63,158 | €131,699 | +€68,541 | +108.5% |
| Fixed assets | 21/28 | €9,866 | €39,336 | +€29,470 | +298.7% |
| Tangible fixed assets | 22/27 | €9,866 | €39,336 | +€29,470 | +298.7% |
| Plant, machinery and equipment | 23 | €1,615 | €1,246 | -€369 | -22.9% |
| Furniture and vehicles | 24 | €8,251 | €38,091 | +€29,840 | +361.6% |
| Current assets | 29/58 | €53,292 | €92,363 | +€39,071 | +73.3% |
| Amounts receivable within one year | 40/41 | €13,068 | €59,237 | +€46,169 | +353.3% |
| Trade receivables | 40 | €13,068 | €59,237 | +€46,169 | +353.3% |
| Cash at bank and in hand | 54/58 | €39,788 | €33,126 | -€6,662 | -16.7% |
| Deferred charges and accrued income | 490/1 | €437 | €0 | -€437 | -100.0% |
| Total equity and liabilities | 10/49 | €63,158 | €131,699 | +€68,541 | +108.5% |
| Equity | 10/15 | €32,066 | €91,716 | +€59,649 | +186.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €24,566 | €84,216 | +€59,649 | +242.8% |
| Distributable reserves | 133 | €24,566 | €84,216 | +€59,649 | +242.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,092 | €39,983 | +€8,892 | +28.6% |
| Amounts payable after more than one year | 17 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 178/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Amounts payable within one year | 42/48 | €26,541 | €37,471 | +€10,931 | +41.2% |
| Trade debts | 44 | €1,597 | €1,737 | +€140 | +8.8% |
| Suppliers | 440/4 | €1,597 | €1,737 | +€140 | +8.8% |
| Taxes, remuneration and social security | 45 | €16,611 | €23,620 | +€7,009 | +42.2% |
| Taxes | 450/3 | €16,611 | €23,620 | +€7,009 | +42.2% |
| Other amounts payable | 47/48 | €8,333 | €12,115 | +€3,782 | +45.4% |
| Accrued charges and deferred income | 492/3 | €2,051 | €2,512 | +€461 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,751 | €2,761 | -€2,990 | -52.0% |
| Other operating charges | 640/8 | €986 | €776 | -€210 | -21.3% |
| Gross operating margin | 9900 | €42,560 | €88,453 | +€45,893 | +107.8% |
| Operating profit (loss) | 9901 | €35,823 | €84,916 | +€49,093 | +137.0% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €420 | €1,008 | +€588 | +140.1% |
| Recurring financial charges | 65 | €420 | €1,008 | +€588 | +140.1% |
| Profit (loss) for the period before taxes | 9903 | €35,403 | €83,923 | +€48,520 | +137.1% |
| Income taxes | 67/77 | €10,004 | €23,441 | +€13,437 | +134.3% |
| Profit (loss) for the period | 9904 | €25,399 | €60,482 | +€35,083 | +138.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,399 | €60,482 | +€35,083 | +138.1% |
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 9 October 2026 via checked.be.