YVASTICE: 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.
YVASTICE
Largest movements
- Financial fixed assets +€56,200
up €56,200 (+37.4%), from €150,160 to €206,360
- Receivables within one year +€34,716
up €34,716 (+24.7%), from €140,770 to €175,486
of which Trade receivables: +€36,725
- Cash -€30,346
down €30,346 (-38.1%), from €79,649 to €49,303
mainly Investment in fixed assets (net) (-€56,200) and Receivables within one year (-€34,716)
- Tangible fixed assets -€5,538
down €5,538 (-5.6%), from €98,753 to €93,214
of which Land and buildings: -€4,806
- Reserves +€30,000
up €30,000 (+12.5%), from €240,000 to €270,000
- Profit (loss) carried forward +€20,379
up €20,379 (+11.4%), from €178,122 to €198,500
- Tax, wage and social debts +€6,473
up €6,473 (+34.4%), from €18,835 to €25,309
- Gross operating margin +€13,006
up €13,006 (+21.2%), from €61,469 to €74,475
- Taxes +€2,601
up €2,601 (+18.0%), from €14,450 to €17,051
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 | €470,646 | €527,371 | +€56,725 | +12.1% |
| Fixed assets | 21/28 | €248,913 | €299,574 | +€50,662 | +20.4% |
| Tangible fixed assets | 22/27 | €98,753 | €93,214 | -€5,538 | -5.6% |
| Land and buildings | 22 | €97,071 | €92,264 | -€4,806 | -5.0% |
| Plant, machinery and equipment | 23 | €1,682 | €950 | -€732 | -43.5% |
| Financial fixed assets | 28 | €150,160 | €206,360 | +€56,200 | +37.4% |
| Current assets | 29/58 | €221,734 | €227,797 | +€6,064 | +2.7% |
| Amounts receivable within one year | 40/41 | €140,770 | €175,486 | +€34,716 | +24.7% |
| Trade receivables | 40 | €133,973 | €170,697 | +€36,725 | +27.4% |
| Other amounts receivable | 41 | €6,797 | €4,788 | -€2,009 | -29.6% |
| Cash at bank and in hand | 54/58 | €79,649 | €49,303 | -€30,346 | -38.1% |
| Deferred charges and accrued income | 490/1 | €1,315 | €3,008 | +€1,693 | +129% |
| Total equity and liabilities | 10/49 | €470,646 | €527,371 | +€56,725 | +12.1% |
| Equity | 10/15 | €438,582 | €488,960 | +€50,379 | +11.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €240,000 | €270,000 | +€30,000 | +12.5% |
| Distributable reserves | 133 | €240,000 | €270,000 | +€30,000 | +12.5% |
| Profit (loss) carried forward | 14 | €178,122 | €198,500 | +€20,379 | +11.4% |
| Amounts payable | 17/49 | €32,065 | €38,411 | +€6,346 | +19.8% |
| Amounts payable within one year | 42/48 | €32,065 | €38,411 | +€6,346 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €6,178 | €6,185 | +€7 | +0.1% |
| Trade debts | 44 | €7,051 | €6,917 | -€134 | -1.9% |
| Suppliers | 440/4 | €7,051 | €6,917 | -€134 | -1.9% |
| Taxes, remuneration and social security | 45 | €18,835 | €25,309 | +€6,473 | +34.4% |
| Taxes | 450/3 | €18,835 | €25,309 | +€6,473 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,907 | €5,538 | -€368 | -6.2% |
| Other operating charges | 640/8 | €419 | €582 | +€164 | +39.1% |
| Gross operating margin | 9900 | €61,469 | €74,475 | +€13,006 | +21.2% |
| Operating profit (loss) | 9901 | €55,143 | €68,354 | +€13,211 | +24.0% |
| Financial charges | 65/66B | €677 | €925 | +€248 | +36.6% |
| Recurring financial charges | 65 | €677 | €925 | +€248 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €54,467 | €67,429 | +€12,963 | +23.8% |
| Income taxes | 67/77 | €14,450 | €17,051 | +€2,601 | +18.0% |
| Profit (loss) for the period | 9904 | €40,017 | €50,379 | +€10,362 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,017 | €50,379 | +€10,362 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.