YVANN: what changed
Two fiscal 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.
YVANN
Largest movements
- Current investments -€51,484
down €51,484 (-34.0%), from €151,484 to €100,000
- Tangible fixed assets +€35,023
up €35,023 (+37.8%), from €92,712 to €127,735
of which Land and buildings: +€33,814
- Cash +€21,035
up €21,035 (+526.8%), from €3,993 to €25,029
mainly Current investments (+€51,484) and Depreciation (+€4,959)
- Profit (loss) carried forward +€2,926
up €2,926 (+27.6%), from -€10,590 to -€7,665
- Gross operating margin +€12,591
up €12,591, from -€3,221 to €9,370
- Depreciation +€4,959
new in 2025: €4,959
- Financial income -€1,880
down €1,880 (-44.1%), from €4,263 to €2,382
- Other operating charges -€1,594
down €1,594 (-44.7%), from €3,565 to €1,971
- Financial charges -€332
down €332 (-14.9%), from €2,229 to €1,897
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 | €249,468 | €253,478 | +€4,010 | +1.6% |
| Fixed assets | 21/28 | €92,712 | €127,735 | +€35,023 | +37.8% |
| Tangible fixed assets | 22/27 | €92,712 | €127,735 | +€35,023 | +37.8% |
| Land and buildings | 22 | €92,712 | €126,526 | +€33,814 | +36.5% |
| Furniture and vehicles | 24 | - | €1,209 | +€1,209 | |
| Current assets | 29/58 | €156,755 | €125,743 | -€31,012 | -19.8% |
| Amounts receivable within one year | 40/41 | €1,279 | €715 | -€564 | -44.1% |
| Other amounts receivable | 41 | €1,279 | €715 | -€564 | -44.1% |
| Current investments | 50/53 | €151,484 | €100,000 | -€51,484 | -34.0% |
| Cash at bank and in hand | 54/58 | €3,993 | €25,029 | +€21,035 | +526.8% |
| Total equity and liabilities | 10/49 | €249,468 | €253,478 | +€4,010 | +1.6% |
| Equity | 10/15 | €220,092 | €223,018 | +€2,926 | +1.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €168,682 | €168,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €162,482 | €162,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,590 | -€7,665 | +€2,926 | +27.6% |
| Amounts payable | 17/49 | €29,376 | €30,460 | +€1,084 | +3.7% |
| Amounts payable within one year | 42/48 | €29,376 | €30,460 | +€1,084 | +3.7% |
| Trade debts | 44 | €1,513 | €1,513 | = | 0.0% |
| Suppliers | 440/4 | €1,513 | €1,513 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €613 | €561 | -€52 | -8.5% |
| Taxes | 450/3 | €613 | €561 | -€52 | -8.5% |
| Other amounts payable | 47/48 | €27,250 | €28,387 | +€1,137 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,959 | +€4,959 | |
| Other operating charges | 640/8 | €3,565 | €1,971 | -€1,594 | -44.7% |
| Gross operating margin | 9900 | -€3,221 | €9,370 | +€12,591 | |
| Operating profit (loss) | 9901 | -€6,786 | €2,440 | +€9,226 | |
| Financial income | 75/76B | €4,263 | €2,382 | -€1,880 | -44.1% |
| Recurring financial income | 75 | €4,263 | €2,382 | -€1,880 | -44.1% |
| Financial charges | 65/66B | €2,229 | €1,897 | -€332 | -14.9% |
| Recurring financial charges | 65 | €2,229 | €1,897 | -€332 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,753 | €2,926 | +€7,678 | |
| Profit (loss) for the period | 9904 | -€4,753 | €2,926 | +€7,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,753 | €2,926 | +€7,678 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.