Yvar architect: 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.
Yvar architect
Largest movements
- Cash -€45,785
down €45,785 (-29.2%), from €156,540 to €110,755
mainly Current investments (-€40,000) and Contributions, distributions and other (-€39,205)
- Current investments +€40,000
new in 2025: €40,000
- Deferred charges and accrued income +€1,767
up €1,767 (+361%), from €490 to €2,257
- Reserves -€4,705
down €4,705 (-4.1%), from €114,053 to €109,348
- Gross operating margin +€30,648
up €30,648 (+177%), from €17,268 to €47,915
- Taxes +€8,633
up €8,633 (+182%), from €4,753 to €13,385
- Financial income +€626
up €626 (+567%), from €110 to €737
- Other operating charges -€578
down €578 (-67.6%), from €855 to €277
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 | €160,564 | €156,495 | -€4,069 | -2.5% |
| Fixed assets | 21/28 | €86 | €86 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €160,478 | €156,409 | -€4,069 | -2.5% |
| Amounts receivable within one year | 40/41 | €3,448 | €3,397 | -€50 | -1.5% |
| Other amounts receivable | 41 | €3,448 | €3,397 | -€50 | -1.5% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €156,540 | €110,755 | -€45,785 | -29.2% |
| Deferred charges and accrued income | 490/1 | €490 | €2,257 | +€1,767 | +361% |
| Total equity and liabilities | 10/49 | €160,564 | €156,495 | -€4,069 | -2.5% |
| Equity | 10/15 | €154,866 | €150,161 | -€4,705 | -3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,053 | €109,348 | -€4,705 | -4.1% |
| Distributable reserves | 133 | €114,053 | €109,348 | -€4,705 | -4.1% |
| Profit (loss) carried forward | 14 | €34,613 | €34,613 | = | 0.0% |
| Amounts payable | 17/49 | €5,698 | €6,334 | +€636 | +11.2% |
| Amounts payable within one year | 42/48 | €5,698 | €6,334 | +€636 | +11.2% |
| Trade debts | 44 | €521 | €609 | +€89 | +17.0% |
| Suppliers | 440/4 | €521 | €609 | +€89 | +17.0% |
| Taxes, remuneration and social security | 45 | €5,177 | €5,725 | +€548 | +10.6% |
| Taxes | 450/3 | €5,177 | €5,725 | +€548 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €0 | -€211 | -100% |
| Other operating charges | 640/8 | €855 | €277 | -€578 | -67.6% |
| Gross operating margin | 9900 | €17,268 | €47,915 | +€30,648 | +177% |
| Operating profit (loss) | 9901 | €16,202 | €47,639 | +€31,437 | +194% |
| Financial income | 75/76B | €110 | €737 | +€626 | +567% |
| Recurring financial income | 75 | €110 | €737 | +€626 | +567% |
| Financial charges | 65/66B | €39 | €490 | +€451 | +1,156% |
| Recurring financial charges | 65 | €39 | €490 | +€451 | +1,156% |
| Profit (loss) for the period before taxes | 9903 | €16,273 | €47,885 | +€31,612 | +194% |
| Income taxes | 67/77 | €4,753 | €13,385 | +€8,633 | +182% |
| Profit (loss) for the period | 9904 | €11,520 | €34,499 | +€22,979 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €11,520 | €34,499 | +€22,979 | +199% |
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 16 October 2026 via checked.be.