YVAN FORMATION: 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.
YVAN FORMATION
Largest movements
- Tangible fixed assets -€8,403
down €8,403 (-38.9%), from €21,626 to €13,223
- Cash +€4,989
up €4,989 (+20.3%), from €24,618 to €29,606
mainly Depreciation (+€8,403) and Receivables within one year (+€3,137)
- Receivables within one year -€3,137
down €3,137 (-14.5%), from €21,597 to €18,460
of which Other amounts receivable: -€6,188
- Tax, wage and social debts -€2,846
down €2,846 (-29.6%), from €9,615 to €6,769
- Current portion of long-term debt -€2,810
down €2,810 (-58.3%), from €4,818 to €2,007
- Debts after one year -€2,007
no longer reported in 2025 (was €2,007)
- Profit (loss) carried forward +€757
up €757 (+2.5%), from €29,995 to €30,752
- Gross operating margin -€13,845
down €13,845 (-50.6%), from €27,357 to €13,512
- Taxes -€3,357
down €3,357 (-60.9%), from €5,516 to €2,159
- Other operating charges +€1,172
up €1,172 (+137%), from €858 to €2,030
- Depreciation +€426
up €426 (+5.3%), from €7,977 to €8,403
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 | €67,841 | €61,290 | -€6,551 | -9.7% |
| Fixed assets | 21/28 | €21,626 | €13,223 | -€8,403 | -38.9% |
| Tangible fixed assets | 22/27 | €21,626 | €13,223 | -€8,403 | -38.9% |
| Furniture and vehicles | 24 | €21,626 | €13,223 | -€8,403 | -38.9% |
| Current assets | 29/58 | €46,215 | €48,067 | +€1,852 | +4.0% |
| Amounts receivable within one year | 40/41 | €21,597 | €18,460 | -€3,137 | -14.5% |
| Trade receivables | 40 | €4,529 | €7,580 | +€3,051 | +67.4% |
| Other amounts receivable | 41 | €17,068 | €10,880 | -€6,188 | -36.3% |
| Cash at bank and in hand | 54/58 | €24,618 | €29,606 | +€4,989 | +20.3% |
| Total equity and liabilities | 10/49 | €67,841 | €61,290 | -€6,551 | -9.7% |
| Equity | 10/15 | €50,455 | €51,212 | +€757 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,995 | €30,752 | +€757 | +2.5% |
| Amounts payable | 17/49 | €17,386 | €10,078 | -€7,308 | -42.0% |
| Amounts payable after more than one year | 17 | €2,007 | - | -€2,007 | |
| Financial debts | 170/4 | €2,007 | - | -€2,007 | |
| Amounts payable within one year | 42/48 | €15,378 | €10,078 | -€5,301 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €4,818 | €2,007 | -€2,810 | -58.3% |
| Trade debts | 44 | €946 | €1,301 | +€355 | +37.6% |
| Suppliers | 440/4 | €946 | €1,301 | +€355 | +37.6% |
| Taxes, remuneration and social security | 45 | €9,615 | €6,769 | -€2,846 | -29.6% |
| Taxes | 450/3 | €9,615 | €6,769 | -€2,846 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,977 | €8,403 | +€426 | +5.3% |
| Other operating charges | 640/8 | €858 | €2,030 | +€1,172 | +137% |
| Gross operating margin | 9900 | €27,357 | €13,512 | -€13,845 | -50.6% |
| Operating profit (loss) | 9901 | €18,522 | €3,079 | -€15,443 | -83.4% |
| Financial income | 75/76B | €9 | €111 | +€103 | +1,175% |
| Recurring financial income | 75 | €9 | €111 | +€103 | +1,175% |
| Financial charges | 65/66B | €361 | €274 | -€87 | -24.1% |
| Recurring financial charges | 65 | €361 | €274 | -€87 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €18,170 | €2,916 | -€15,254 | -84.0% |
| Income taxes | 67/77 | €5,516 | €2,159 | -€3,357 | -60.9% |
| Profit (loss) for the period | 9904 | €12,654 | €757 | -€11,896 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,654 | €757 | -€11,896 | -94.0% |
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 23 October 2026 via checked.be.