YVEBE: 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.
YVEBE
Largest movements
- Receivables within one year -€19,239
down €19,239 (-51.1%), from €37,644 to €18,405
of which Other amounts receivable: -€13,517
- Deferred charges and accrued income +€10,621
up €10,621 (+698.5%), from €1,520 to €12,141
- Cash +€6,397
up €6,397 (+84.1%), from €7,607 to €14,004
mainly Receivables within one year (+€19,239) and Depreciation (+€3,753)
- Tangible fixed assets -€3,753
down €3,753 (-38.9%), from €9,658 to €5,905
of which Furniture and vehicles: -€3,175
- Profit (loss) carried forward -€6,820
down €6,820 (-58.9%), from -€11,585 to -€18,405
- Tax, wage and social debts +€714
up €714 (+26.7%), from €2,673 to €3,387
of which Taxes: +€1,810
- Gross operating margin +€7,902
up €7,902, from -€6,751 to €1,151
- Financial income -€1,035
down €1,035 (-97.5%), from €1,061 to €26
- Depreciation -€600
down €600 (-13.8%), from €4,353 to €3,753
- Financial charges +€299
up €299 (+9.7%), from €3,077 to €3,376
- Other operating charges -€255
down €255 (-25.1%), from €1,015 to €760
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 | €57,129 | €51,155 | -€5,974 | -10.5% |
| Fixed assets | 21/28 | €10,358 | €6,605 | -€3,753 | -36.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,658 | €5,905 | -€3,753 | -38.9% |
| Land and buildings | 22 | €2,174 | €1,838 | -€336 | -15.5% |
| Plant, machinery and equipment | 23 | €430 | €188 | -€242 | -56.3% |
| Furniture and vehicles | 24 | €7,054 | €3,879 | -€3,175 | -45.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €46,772 | €44,550 | -€2,221 | -4.7% |
| Amounts receivable within one year | 40/41 | €37,644 | €18,405 | -€19,239 | -51.1% |
| Trade receivables | 40 | €7,714 | €1,991 | -€5,722 | -74.2% |
| Other amounts receivable | 41 | €29,931 | €16,414 | -€13,517 | -45.2% |
| Cash at bank and in hand | 54/58 | €7,607 | €14,004 | +€6,397 | +84.1% |
| Deferred charges and accrued income | 490/1 | €1,520 | €12,141 | +€10,621 | +698.5% |
| Total equity and liabilities | 10/49 | €57,129 | €51,155 | -€5,974 | -10.5% |
| Equity | 10/15 | €53,146 | €46,326 | -€6,820 | -12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,531 | €58,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,031 | €1,031 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,031 | €1,031 | = | 0.0% |
| Distributable reserves | 133 | €57,500 | €57,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,585 | -€18,405 | -€6,820 | -58.9% |
| Amounts payable | 17/49 | €3,984 | €4,829 | +€846 | +21.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,984 | €4,829 | +€846 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,310 | €1,442 | +€132 | +10.1% |
| Suppliers | 440/4 | €1,310 | €1,442 | +€132 | +10.1% |
| Taxes, remuneration and social security | 45 | €2,673 | €3,387 | +€714 | +26.7% |
| Taxes | 450/3 | €1,576 | €3,387 | +€1,810 | +114.8% |
| Remuneration and social security | 454/9 | €1,097 | €0 | -€1,097 | -100.0% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €3,753 | -€600 | -13.8% |
| Other operating charges | 640/8 | €1,015 | €760 | -€255 | -25.1% |
| Gross operating margin | 9900 | -€6,751 | €1,151 | +€7,902 | |
| Operating profit (loss) | 9901 | -€12,118 | -€3,361 | +€8,757 | +72.3% |
| Financial income | 75/76B | €1,061 | €26 | -€1,035 | -97.5% |
| Recurring financial income | 75 | €1,061 | €26 | -€1,035 | -97.5% |
| Financial charges | 65/66B | €3,077 | €3,376 | +€299 | +9.7% |
| Recurring financial charges | 65 | €3,077 | €3,376 | +€299 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,134 | -€6,711 | +€7,423 | +52.5% |
| Income taxes | 67/77 | €109 | €109 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€14,243 | -€6,820 | +€7,423 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,243 | -€6,820 | +€7,423 | +52.1% |
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.