YVAN & DYLAN: 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 & DYLAN
Largest movements
- Cash +€7,764
up €7,764 (+308.7%), from €2,515 to €10,279
mainly Net result for the year (+€7,109) and Tax, wage and social debts (+€2,251)
- Deferred charges and accrued income -€1,118
down €1,118 (-79.9%), from €1,399 to €281
- Tangible fixed assets +€812
up €812 (+142.9%), from €568 to €1,380
of which Furniture and vehicles: +€1,010
- Stocks and contracts -€619
down €619 (-40.8%), from €1,516 to €897
- Profit (loss) carried forward +€7,109
up €7,109 (+60.2%), from -€11,811 to -€4,703
- Trade debts -€2,277
down €2,277 (-24.9%), from €9,129 to €6,852
- Tax, wage and social debts +€2,251
up €2,251 (+74.5%), from €3,023 to €5,274
of which Remuneration and social security: +€1,258
- Gross operating margin +€22,924
up €22,924 (+1297.3%), from €1,767 to €24,691
- Financial charges +€1,139
up €1,139 (+125.1%), from €910 to €2,050
of which Non-recurring financial charges: +€760
- Staff costs +€759
up €759 (+5.9%), from €12,900 to €13,659
- Financial income +€277
new in 2025: €277
- Other operating charges +€274
up €274 (+18.2%), from €1,505 to €1,779
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 | €20,801 | €27,883 | +€7,082 | +34.0% |
| Fixed assets | 21/28 | €1,826 | €2,638 | +€812 | +44.4% |
| Tangible fixed assets | 22/27 | €568 | €1,380 | +€812 | +142.9% |
| Plant, machinery and equipment | 23 | €568 | €370 | -€198 | -34.9% |
| Furniture and vehicles | 24 | - | €1,010 | +€1,010 | |
| Financial fixed assets | 28 | €1,258 | €1,258 | = | 0.0% |
| Current assets | 29/58 | €18,975 | €25,245 | +€6,271 | +33.0% |
| Stocks and contracts in progress | 3 | €1,516 | €897 | -€619 | -40.8% |
| Stocks | 30/36 | €1,516 | €897 | -€619 | -40.8% |
| Amounts receivable within one year | 40/41 | €13,544 | €13,788 | +€245 | +1.8% |
| Trade receivables | 40 | €6,181 | €9,381 | +€3,200 | +51.8% |
| Other amounts receivable | 41 | €7,363 | €4,407 | -€2,955 | -40.1% |
| Cash at bank and in hand | 54/58 | €2,515 | €10,279 | +€7,764 | +308.7% |
| Deferred charges and accrued income | 490/1 | €1,399 | €281 | -€1,118 | -79.9% |
| Total equity and liabilities | 10/49 | €20,801 | €27,883 | +€7,082 | +34.0% |
| Equity | 10/15 | €8,649 | €15,757 | +€7,109 | +82.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€11,811 | -€4,703 | +€7,109 | +60.2% |
| Amounts payable | 17/49 | €12,152 | €12,126 | -€26 | -0.2% |
| Amounts payable within one year | 42/48 | €12,152 | €12,126 | -€26 | -0.2% |
| Trade debts | 44 | €9,129 | €6,852 | -€2,277 | -24.9% |
| Suppliers | 440/4 | €9,129 | €6,852 | -€2,277 | -24.9% |
| Taxes, remuneration and social security | 45 | €3,023 | €5,274 | +€2,251 | +74.5% |
| Taxes | 450/3 | €177 | €1,171 | +€993 | +561.1% |
| Remuneration and social security | 454/9 | €2,846 | €4,104 | +€1,258 | +44.2% |
| Remuneration, social security and pensions | 62 | €12,900 | €13,659 | +€759 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €231 | +€33 | +16.8% |
| Other operating charges | 640/8 | €1,505 | €1,779 | +€274 | +18.2% |
| Gross operating margin | 9900 | €1,767 | €24,691 | +€22,924 | +1297.3% |
| Operating profit (loss) | 9901 | -€12,836 | €9,022 | +€21,858 | |
| Financial income | 75/76B | - | €277 | +€277 | |
| Recurring financial income | 75 | - | €277 | +€277 | |
| Financial charges | 65/66B | €910 | €2,050 | +€1,139 | +125.1% |
| Recurring financial charges | 65 | €652 | €1,032 | +€379 | +58.2% |
| Non-recurring financial charges | 66B | €258 | €1,018 | +€760 | +294.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,747 | €7,249 | +€20,996 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€13,886 | €7,109 | +€20,995 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,886 | €7,109 | +€20,995 |
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 3 October 2026 via checked.be.