YVAN’S 2: 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’S 2
Largest movements
- Tangible fixed assets +€1.5m
new in 2025: €1.5m
- Cash +€82,240
up €82,240 (+594%), from €13,853 to €96,093
mainly Other debts (+€641,433) and Debts after one year (+€610,765)
- Intangible fixed assets +€66,510
new in 2025: €66,510
- Other debts +€641,433
up €641,433 (+1,926%), from €33,306 to €674,738
- Debts after one year +€610,765
new in 2025: €610,765
- Trade debts +€578,291
up €578,291 (+2,380,777%), from €24 to €578,315
- Profit (loss) carried forward -€174,668
down €174,668 (-373%), from -€46,889 to -€221,557
- Depreciation +€51,897
new in 2025: €51,897
- Staff costs +€51,836
up €51,836 (+119%), from €43,742 to €95,578
- Financial charges +€23,043
up €23,043 (+596,965%), from €4 to €23,047
- Gross operating margin -€1,250
down €1,250 (-47.9%), from -€2,608 to -€3,858
- Other operating charges -€247
down €247 (-46.2%), from €534 to €287
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 | €14,643 | €1,689,765 | +€1.7m | +11,440% |
| Fixed assets | 21/28 | €92 | €1,582,684 | +€1.6m | +1,729,042% |
| Intangible fixed assets | 21 | - | €66,510 | +€66,510 | |
| Tangible fixed assets | 22/27 | - | €1,516,082 | +€1.5m | |
| Other tangible fixed assets | 26 | - | €1,516,082 | +€1.5m | |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €14,552 | €107,081 | +€92,530 | +636% |
| Amounts receivable within one year | 40/41 | €698 | €10,988 | +€10,289 | +1,473% |
| Other amounts receivable | 41 | €698 | €10,988 | +€10,289 | +1,473% |
| Cash at bank and in hand | 54/58 | €13,853 | €96,093 | +€82,240 | +594% |
| Total equity and liabilities | 10/49 | €14,643 | €1,689,765 | +€1.7m | +11,440% |
| Equity | 10/15 | -€26,889 | -€201,557 | -€174,668 | -650% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,889 | -€221,557 | -€174,668 | -373% |
| Amounts payable | 17/49 | €41,532 | €1,891,322 | +€1.8m | +4,454% |
| Amounts payable after more than one year | 17 | - | €610,765 | +€610,765 | |
| Financial debts | 170/4 | - | €610,765 | +€610,765 | |
| Amounts payable within one year | 42/48 | €41,532 | €1,270,557 | +€1.2m | +2,959% |
| Trade debts | 44 | €24 | €578,315 | +€578,291 | +2,380,777% |
| Suppliers | 440/4 | €24 | €578,315 | +€578,291 | +2,380,777% |
| Taxes, remuneration and social security | 45 | €8,202 | €17,504 | +€9,302 | +113% |
| Taxes | 450/3 | €1,256 | €3,790 | +€2,534 | +202% |
| Remuneration and social security | 454/9 | €6,946 | €13,713 | +€6,768 | +97.4% |
| Other amounts payable | 47/48 | €33,306 | €674,738 | +€641,433 | +1,926% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €43,742 | €95,578 | +€51,836 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51,897 | +€51,897 | |
| Other operating charges | 640/8 | €534 | €287 | -€247 | -46.2% |
| Gross operating margin | 9900 | -€2,608 | -€3,858 | -€1,250 | -47.9% |
| Operating profit (loss) | 9901 | -€46,885 | -€151,621 | -€104,737 | -223% |
| Financial charges | 65/66B | €4 | €23,047 | +€23,043 | +596,965% |
| Recurring financial charges | 65 | €4 | €23,047 | +€23,043 | +596,965% |
| Profit (loss) for the period before taxes | 9903 | -€46,889 | -€174,668 | -€127,779 | -273% |
| Profit (loss) for the period | 9904 | -€46,889 | -€174,668 | -€127,779 | -273% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,889 | -€174,668 | -€127,779 | -273% |
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 28 October 2026 via checked.be.