YVANAMO: 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.
YVANAMO
Largest movements
- Receivables within one year +€33,706
up €33,706 (+29.7%), from €113,587 to €147,293
of which Trade receivables: +€34,240
- Tangible fixed assets -€14,435
down €14,435 (-5.1%), from €283,433 to €268,998
of which Land and buildings: -€12,000
- Cash +€9,605
up €9,605 (+200%), from €4,808 to €14,413
mainly Trade debts (+€21,731) and Net result for the year (+€20,725)
- Debts after one year -€21,993
down €21,993 (-12.5%), from €175,656 to €153,663
- Trade debts +€21,731
up €21,731 (+15,091%), from €144 to €21,875
- Reserves +€20,725
up €20,725 (+28.5%), from €72,800 to €93,525
- Tax, wage and social debts +€7,623
up €7,623 (+377%), from €2,022 to €9,645
- Gross operating margin +€28,777
up €28,777 (+118%), from €24,399 to €53,176
- Taxes +€10,089
new in 2025: €10,089
- Depreciation -€1,497
down €1,497 (-9.4%), from €15,932 to €14,435
- Financial charges -€823
down €823 (-11.2%), from €7,324 to €6,501
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 | €404,126 | €432,954 | +€28,828 | +7.1% |
| Fixed assets | 21/28 | €283,433 | €268,998 | -€14,435 | -5.1% |
| Tangible fixed assets | 22/27 | €283,433 | €268,998 | -€14,435 | -5.1% |
| Land and buildings | 22 | €280,000 | €268,000 | -€12,000 | -4.3% |
| Plant, machinery and equipment | 23 | €3,433 | €998 | -€2,435 | -70.9% |
| Current assets | 29/58 | €120,693 | €163,956 | +€43,263 | +35.8% |
| Amounts receivable within one year | 40/41 | €113,587 | €147,293 | +€33,706 | +29.7% |
| Trade receivables | 40 | €113,053 | €147,293 | +€34,240 | +30.3% |
| Other amounts receivable | 41 | €534 | - | -€534 | |
| Cash at bank and in hand | 54/58 | €4,808 | €14,413 | +€9,605 | +200% |
| Deferred charges and accrued income | 490/1 | €2,298 | €2,250 | -€48 | -2.1% |
| Total equity and liabilities | 10/49 | €404,126 | €432,954 | +€28,828 | +7.1% |
| Equity | 10/15 | €184,912 | €205,637 | +€20,725 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,800 | €93,525 | +€20,725 | +28.5% |
| Distributable reserves | 133 | €72,800 | €93,525 | +€20,725 | +28.5% |
| Profit (loss) carried forward | 14 | €105,912 | €105,912 | = | 0.0% |
| Amounts payable | 17/49 | €219,214 | €227,317 | +€8,103 | +3.7% |
| Amounts payable after more than one year | 17 | €175,656 | €153,663 | -€21,993 | -12.5% |
| Financial debts | 170/4 | €175,656 | €153,663 | -€21,993 | -12.5% |
| Amounts payable within one year | 42/48 | €43,558 | €73,654 | +€30,096 | +69.1% |
| Current portion of amounts payable after more than one year | 42 | €21,250 | €21,992 | +€742 | +3.5% |
| Trade debts | 44 | €144 | €21,875 | +€21,731 | +15,091% |
| Suppliers | 440/4 | €144 | €21,875 | +€21,731 | +15,091% |
| Taxes, remuneration and social security | 45 | €2,022 | €9,645 | +€7,623 | +377% |
| Taxes | 450/3 | €2,022 | €9,645 | +€7,623 | +377% |
| Other amounts payable | 47/48 | €20,142 | €20,142 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,932 | €14,435 | -€1,497 | -9.4% |
| Other operating charges | 640/8 | €1,701 | €1,754 | +€53 | +3.1% |
| Gross operating margin | 9900 | €24,399 | €53,176 | +€28,777 | +118% |
| Operating profit (loss) | 9901 | €6,766 | €36,987 | +€30,221 | +447% |
| Financial income | 75/76B | €458 | €328 | -€130 | -28.4% |
| Recurring financial income | 75 | €458 | €328 | -€130 | -28.4% |
| Financial charges | 65/66B | €7,324 | €6,501 | -€823 | -11.2% |
| Recurring financial charges | 65 | €7,324 | €6,501 | -€823 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€100 | €30,814 | +€30,914 | |
| Income taxes | 67/77 | - | €10,089 | +€10,089 | |
| Profit (loss) for the period | 9904 | -€100 | €20,725 | +€20,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100 | €20,725 | +€20,825 |
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 21 October 2026 via checked.be.