Yvanimmo: 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.
Yvanimmo
Largest movements
- Tangible fixed assets -€53,985
down €53,985 (-2.8%), from €1.9m to €1.9m
of which Land and buildings: -€50,190
- Cash -€24,919
down €24,919 (-48.8%), from €51,096 to €26,177
mainly Other debts (-€60,985) and Trade debts (-€12,830)
- Other debts -€60,985
down €60,985 (-38.9%), from €156,803 to €95,819
- Profit (loss) carried forward +€37,429
up €37,429 (+9.4%), from €398,259 to €435,688
- Reserves -€25,833
down €25,833 (-2.5%), from €1.0m to €996,962
of which Tax-exempt reserves: -€25,833
- Gross operating margin +€44,207
up €44,207 (+125.0%), from €35,363 to €79,570
- Depreciation +€3,804
up €3,804 (+7.6%), from €50,181 to €53,985
- Financial charges +€2,017
up €2,017 (+28.2%), from €7,140 to €9,157
- Taxes +€1,468
up €1,468 (+841.7%), from €174 to €1,642
- Other operating charges +€1,181
up €1,181 (+9.2%), from €12,860 to €14,041
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 | €1,998,353 | €1,922,505 | -€75,848 | -3.8% |
| Fixed assets | 21/28 | €1,946,997 | €1,893,013 | -€53,985 | -2.8% |
| Tangible fixed assets | 22/27 | €1,946,997 | €1,893,013 | -€53,985 | -2.8% |
| Land and buildings | 22 | €1,910,354 | €1,860,164 | -€50,190 | -2.6% |
| Plant, machinery and equipment | 23 | €36,644 | €32,849 | -€3,795 | -10.4% |
| Current assets | 29/58 | €51,356 | €29,492 | -€21,863 | -42.6% |
| Amounts receivable within one year | 40/41 | - | €1,858 | +€1,858 | |
| Other amounts receivable | 41 | - | €1,858 | +€1,858 | |
| Cash at bank and in hand | 54/58 | €51,096 | €26,177 | -€24,919 | -48.8% |
| Deferred charges and accrued income | 490/1 | €259 | €1,458 | +€1,198 | +462.2% |
| Total equity and liabilities | 10/49 | €1,998,353 | €1,922,505 | -€75,848 | -3.8% |
| Equity | 10/15 | €1,482,553 | €1,494,149 | +€11,596 | +0.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,022,794 | €996,962 | -€25,833 | -2.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €793,903 | €768,070 | -€25,833 | -3.3% |
| Distributable reserves | 133 | €222,742 | €222,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €398,259 | €435,688 | +€37,429 | +9.4% |
| Provisions and deferred taxes | 16 | €333,480 | €322,629 | -€10,851 | -3.3% |
| Deferred taxes | 168 | €333,480 | €322,629 | -€10,851 | -3.3% |
| Amounts payable | 17/49 | €182,320 | €105,727 | -€76,593 | -42.0% |
| Amounts payable within one year | 42/48 | €175,191 | €100,316 | -€74,875 | -42.7% |
| Trade debts | 44 | €17,153 | €4,323 | -€12,830 | -74.8% |
| Suppliers | 440/4 | €17,153 | €4,323 | -€12,830 | -74.8% |
| Taxes, remuneration and social security | 45 | €1,235 | €174 | -€1,060 | -85.9% |
| Taxes | 450/3 | €1,235 | €174 | -€1,060 | -85.9% |
| Other amounts payable | 47/48 | €156,803 | €95,819 | -€60,985 | -38.9% |
| Accrued charges and deferred income | 492/3 | €7,129 | €5,411 | -€1,718 | -24.1% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,181 | €53,985 | +€3,804 | +7.6% |
| Other operating charges | 640/8 | €12,860 | €14,041 | +€1,181 | +9.2% |
| Gross operating margin | 9900 | €35,363 | €79,570 | +€44,207 | +125.0% |
| Operating profit (loss) | 9901 | -€27,678 | €11,544 | +€39,222 | |
| Financial income | 75/76B | €369 | - | -€369 | |
| Recurring financial income | 75 | €369 | - | -€369 | |
| Financial charges | 65/66B | €7,140 | €9,157 | +€2,017 | +28.2% |
| Recurring financial charges | 65 | €7,140 | €9,157 | +€2,017 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,449 | €2,388 | +€36,837 | |
| Transfer from deferred taxes | 780 | €10,851 | €10,851 | = | 0.0% |
| Income taxes | 67/77 | €174 | €1,642 | +€1,468 | +841.7% |
| Profit (loss) for the period | 9904 | -€23,772 | €11,596 | +€35,369 | |
| Transfer from tax-exempt reserves | 789 | €25,833 | €25,833 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,060 | €37,429 | +€35,369 | +1716.9% |
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 12 October 2026 via checked.be.