YVEBE KITCHEN: 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 KITCHEN
Largest movements
- Cash +€129,297
up €129,297 (+936%), from €13,813 to €143,110
mainly Net result for the year (+€140,957) and Tax, wage and social debts (+€40,331)
- Stocks and contracts +€4,849
up €4,849 (+9.5%), from €51,000 to €55,849
- Receivables within one year -€4,206
down €4,206 (-12.3%), from €34,328 to €30,122
of which Trade receivables: -€14,690
- Reserves +€116,434
new in 2025: €116,434
- Other debts -€63,548
down €63,548 (-79.4%), from €80,000 to €16,452
- Tax, wage and social debts +€40,331
up €40,331 (+7,562%), from €533 to €40,865
- Profit (loss) carried forward +€24,523
up €24,523, from -€24,523 to €0
- Trade debts +€18,176
up €18,176 (+58.0%), from €31,358 to €49,534
- Gross operating margin +€189,243
up €189,243, from -€22,212 to €167,030
- Taxes +€40,757
up €40,757 (+59,937%), from €68 to €40,825
- Financial income +€19,241
up €19,241 (+406%), from €4,742 to €23,983
- Depreciation +€3,675
up €3,675 (+204%), from €1,803 to €5,478
- Other operating charges -€1,905
down €1,905 (-46.9%), from €4,062 to €2,158
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 | €127,030 | €255,442 | +€128,411 | +101% |
| Fixed assets | 21/28 | €27,890 | €26,361 | -€1,529 | -5.5% |
| Tangible fixed assets | 22/27 | €27,890 | €26,361 | -€1,529 | -5.5% |
| Land and buildings | 22 | €21,880 | €19,532 | -€2,348 | -10.7% |
| Furniture and vehicles | 24 | €6,010 | €6,829 | +€819 | +13.6% |
| Current assets | 29/58 | €99,141 | €229,081 | +€129,940 | +131% |
| Stocks and contracts in progress | 3 | €51,000 | €55,849 | +€4,849 | +9.5% |
| Stocks | 30/36 | €51,000 | €55,849 | +€4,849 | +9.5% |
| Amounts receivable within one year | 40/41 | €34,328 | €30,122 | -€4,206 | -12.3% |
| Trade receivables | 40 | €28,406 | €13,715 | -€14,690 | -51.7% |
| Other amounts receivable | 41 | €5,923 | €16,407 | +€10,484 | +177% |
| Cash at bank and in hand | 54/58 | €13,813 | €143,110 | +€129,297 | +936% |
| Total equity and liabilities | 10/49 | €127,030 | €255,442 | +€128,411 | +101% |
| Equity | 10/15 | -€21,523 | €119,434 | +€140,957 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €116,434 | +€116,434 | |
| Distributable reserves | 133 | - | €116,434 | +€116,434 | |
| Profit (loss) carried forward | 14 | -€24,523 | €0 | +€24,523 | |
| Amounts payable | 17/49 | €148,554 | €136,008 | -€12,545 | -8.4% |
| Amounts payable after more than one year | 17 | €28,857 | €21,034 | -€7,823 | -27.1% |
| Financial debts | 170/4 | €28,857 | €21,034 | -€7,823 | -27.1% |
| Amounts payable within one year | 42/48 | €119,697 | €114,974 | -€4,723 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €7,505 | €7,823 | +€317 | +4.2% |
| Trade debts | 44 | €31,358 | €49,534 | +€18,176 | +58.0% |
| Suppliers | 440/4 | €31,358 | €49,534 | +€18,176 | +58.0% |
| Advances received on contracts in progress | 46 | €300 | €300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €533 | €40,865 | +€40,331 | +7,562% |
| Taxes | 450/3 | €533 | €40,865 | +€40,331 | +7,562% |
| Other amounts payable | 47/48 | €80,000 | €16,452 | -€63,548 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,803 | €5,478 | +€3,675 | +204% |
| Other operating charges | 640/8 | €4,062 | €2,158 | -€1,905 | -46.9% |
| Gross operating margin | 9900 | -€22,212 | €167,030 | +€189,243 | |
| Operating profit (loss) | 9901 | -€28,078 | €159,395 | +€187,473 | |
| Financial income | 75/76B | €4,742 | €23,983 | +€19,241 | +406% |
| Recurring financial income | 75 | €4,742 | €23,983 | +€19,241 | +406% |
| Financial charges | 65/66B | €1,119 | €1,596 | +€477 | +42.7% |
| Recurring financial charges | 65 | €1,119 | €1,596 | +€477 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,455 | €181,782 | +€206,237 | |
| Income taxes | 67/77 | €68 | €40,825 | +€40,757 | +59,937% |
| Profit (loss) for the period | 9904 | -€24,523 | €140,957 | +€165,480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,523 | €140,957 | +€165,480 |
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 14 October 2026 via checked.be.