YVEJAC: 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.
YVEJAC
Largest movements
- Cash +€18,055
up €18,055 (+6.1%), from €297,891 to €315,946
mainly Net result for the year (+€16,426) and Tax, wage and social debts (+€3,467)
- Reserves +€16,426
up €16,426 (+20.4%), from €80,442 to €96,868
of which Distributable reserves: +€16,426
- Taxes -€2,129
down €2,129 (-24.8%), from €8,596 to €6,467
- Gross operating margin -€2,049
down €2,049 (-6.6%), from €31,051 to €29,002
- Financial income +€1,965
new in 2025: €1,965
- Other operating charges +€376
up €376 (+4.9%), from €7,649 to €8,025
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 | €333,850 | €352,522 | +€18,671 | +5.6% |
| Current assets | 29/58 | €333,850 | €352,522 | +€18,671 | +5.6% |
| Amounts receivable within one year | 40/41 | €35,960 | €36,576 | +€616 | +1.7% |
| Other amounts receivable | 41 | €35,960 | €36,576 | +€616 | +1.7% |
| Cash at bank and in hand | 54/58 | €297,891 | €315,946 | +€18,055 | +6.1% |
| Total equity and liabilities | 10/49 | €333,850 | €352,522 | +€18,671 | +5.6% |
| Equity | 10/15 | €326,905 | €343,331 | +€16,426 | +5.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €80,442 | €96,868 | +€16,426 | +20.4% |
| Non-distributable reserves | 130/1 | €12,697 | €12,697 | = | 0.0% |
| Legal reserve | 130 | €12,697 | €12,697 | = | 0.0% |
| Distributable reserves | 133 | €67,746 | €84,171 | +€16,426 | +24.2% |
| Profit (loss) carried forward | 14 | €184,490 | €184,490 | = | 0.0% |
| Amounts payable | 17/49 | €6,945 | €9,191 | +€2,246 | +32.3% |
| Amounts payable within one year | 42/48 | €6,945 | €9,191 | +€2,246 | +32.3% |
| Trade debts | 44 | €1,349 | €128 | -€1,221 | -90.5% |
| Suppliers | 440/4 | €1,349 | €128 | -€1,221 | -90.5% |
| Taxes, remuneration and social security | 45 | €5,596 | €9,063 | +€3,467 | +62.0% |
| Taxes | 450/3 | €5,596 | €9,063 | +€3,467 | +62.0% |
| Other operating charges | 640/8 | €7,649 | €8,025 | +€376 | +4.9% |
| Gross operating margin | 9900 | €31,051 | €29,002 | -€2,049 | -6.6% |
| Operating profit (loss) | 9901 | €23,402 | €20,977 | -€2,425 | -10.4% |
| Financial income | 75/76B | - | €1,965 | +€1,965 | |
| Recurring financial income | 75 | - | €1,965 | +€1,965 | |
| Financial charges | 65/66B | €113 | €50 | -€63 | -55.6% |
| Recurring financial charges | 65 | €113 | €50 | -€63 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €23,290 | €22,893 | -€397 | -1.7% |
| Income taxes | 67/77 | €8,596 | €6,467 | -€2,129 | -24.8% |
| Profit (loss) for the period | 9904 | €14,694 | €16,426 | +€1,732 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,694 | €16,426 | +€1,732 | +11.8% |
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 11 October 2026 via checked.be.