YVANEURO: 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.
YVANEURO
Largest movements
- Cash -€93,257
down €93,257 (-72.3%), from €129,058 to €35,802
mainly Contributions, distributions and other (-€110,578) and Other debts (-€87,385)
- Tangible fixed assets -€5,460
down €5,460 (-16.5%), from €33,020 to €27,560
of which Furniture and vehicles: -€3,225
- Receivables within one year +€3,508
up €3,508 (+395%), from €887 to €4,396
of which Other amounts receivable: +€4,042
- Other debts -€87,385
down €87,385 (-67.6%), from €129,247 to €41,862
- Trade debts -€4,550
down €4,550 (-99.4%), from €4,575 to €25
- Accrued charges and deferred income -€2,368
down €2,368 (-100%), from €2,368 to €0
- Tax, wage and social debts +€1,944
up €1,944 (+33.1%), from €5,879 to €7,822
of which Remuneration and social security: +€2,059
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
- Gross operating margin +€8,296
up €8,296 (+6.0%), from €138,267 to €146,563
- Taxes +€1,811
up €1,811 (+6.2%), from €29,148 to €30,958
- Depreciation +€1,476
up €1,476 (+37.0%), from €3,984 to €5,460
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 | €162,968 | €68,310 | -€94,659 | -58.1% |
| Fixed assets | 21/28 | €33,020 | €27,560 | -€5,460 | -16.5% |
| Tangible fixed assets | 22/27 | €33,020 | €27,560 | -€5,460 | -16.5% |
| Land and buildings | 22 | €19,866 | €17,631 | -€2,235 | -11.3% |
| Furniture and vehicles | 24 | €13,154 | €9,929 | -€3,225 | -24.5% |
| Current assets | 29/58 | €129,948 | €40,750 | -€89,199 | -68.6% |
| Amounts receivable within one year | 40/41 | €887 | €4,396 | +€3,508 | +395% |
| Trade receivables | 40 | €534 | €0 | -€534 | -100% |
| Other amounts receivable | 41 | €354 | €4,396 | +€4,042 | +1,142% |
| Cash at bank and in hand | 54/58 | €129,058 | €35,802 | -€93,257 | -72.3% |
| Deferred charges and accrued income | 490/1 | €2 | €553 | +€550 | +22,834% |
| Total equity and liabilities | 10/49 | €162,968 | €68,310 | -€94,659 | -58.1% |
| Equity | 10/15 | €20,900 | €18,600 | -€2,300 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €440 | €0 | -€440 | -100% |
| Amounts payable | 17/49 | €142,069 | €49,710 | -€92,359 | -65.0% |
| Amounts payable within one year | 42/48 | €139,701 | €49,710 | -€89,991 | -64.4% |
| Trade debts | 44 | €4,575 | €25 | -€4,550 | -99.4% |
| Suppliers | 440/4 | €4,575 | €25 | -€4,550 | -99.4% |
| Taxes, remuneration and social security | 45 | €5,879 | €7,822 | +€1,944 | +33.1% |
| Taxes | 450/3 | €3,570 | €3,455 | -€116 | -3.2% |
| Remuneration and social security | 454/9 | €2,308 | €4,368 | +€2,059 | +89.2% |
| Other amounts payable | 47/48 | €129,247 | €41,862 | -€87,385 | -67.6% |
| Accrued charges and deferred income | 492/3 | €2,368 | €0 | -€2,368 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,984 | €5,460 | +€1,476 | +37.0% |
| Other operating charges | 640/8 | €1,346 | €921 | -€425 | -31.6% |
| Gross operating margin | 9900 | €138,267 | €146,563 | +€8,296 | +6.0% |
| Operating profit (loss) | 9901 | €132,937 | €140,182 | +€7,246 | +5.5% |
| Financial charges | 65/66B | €852 | €946 | +€94 | +11.0% |
| Recurring financial charges | 65 | €852 | €946 | +€94 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €132,084 | €139,236 | +€7,152 | +5.4% |
| Income taxes | 67/77 | €29,148 | €30,958 | +€1,811 | +6.2% |
| Profit (loss) for the period | 9904 | €102,937 | €108,278 | +€5,341 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,937 | €108,278 | +€5,341 | +5.2% |
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.