YVAN DEVRIESE: 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.
YVAN DEVRIESE
Largest movements
- Cash -€112
down €112 (-43.1%), from €260 to €148
mainly Net result for the year (-€512)
- Profit (loss) carried forward -€512
down €512 (-26.1%), from €1,960 to €1,448
- Trade debts +€400
new in 2025: €400
- Staff costs +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €10,157 | €10,045 | -€112 | -1.1% |
| Current assets | 29/58 | €10,157 | €10,045 | -€112 | -1.1% |
| Amounts receivable within one year | 40/41 | €9,897 | €9,897 | = | 0.0% |
| Trade receivables | 40 | €8,962 | €8,962 | = | 0.0% |
| Other amounts receivable | 41 | €935 | €935 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €260 | €148 | -€112 | -43.1% |
| Total equity and liabilities | 10/49 | €10,157 | €10,045 | -€112 | -1.1% |
| Equity | 10/15 | €10,157 | €9,645 | -€512 | -5.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,960 | €1,448 | -€512 | -26.1% |
| Amounts payable | 17/49 | - | €400 | +€400 | |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€451 | -€465 | -€14 | -3.2% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€497 | -€512 | -€14 | -2.9% |
| Profit (loss) for the period | 9904 | -€497 | -€512 | -€14 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€497 | -€512 | -€14 | -2.9% |
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 30 September 2026 via checked.be.