YVEL-ATOM: 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.
YVEL-ATOM
Largest movements
- Tangible fixed assets -€29,726
down €29,726 (-20.4%), from €145,614 to €115,888
- Intangible fixed assets -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Cash -€2,245
down €2,245 (-15.7%), from €14,267 to €12,022
mainly Debts after one year (-€23,522) and Other debts (-€18,489)
- Debts after one year -€23,522
down €23,522 (-38.3%), from €61,478 to €37,956
- Other debts -€18,489
down €18,489 (-41.2%), from €44,831 to €26,342
- Profit (loss) carried forward +€13,730
up €13,730 (+58.9%), from €23,329 to €37,059
- Tax, wage and social debts -€4,859
down €4,859 (-55.2%), from €8,808 to €3,949
of which Taxes: -€6,461
- Gross operating margin -€9,549
down €9,549 (-14.4%), from €66,407 to €56,858
- Depreciation +€2,002
up €2,002 (+6.1%), from €32,724 to €34,726
- Financial charges -€792
down €792 (-16.7%), from €4,754 to €3,962
- Taxes -€749
down €749 (-15.7%), from €4,774 to €4,025
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 | €200,186 | €165,148 | -€35,038 | -17.5% |
| Fixed assets | 21/28 | €175,614 | €140,888 | -€34,726 | -19.8% |
| Intangible fixed assets | 21 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Tangible fixed assets | 22/27 | €145,614 | €115,888 | -€29,726 | -20.4% |
| Plant, machinery and equipment | 23 | €57,234 | €45,697 | -€11,537 | -20.2% |
| Furniture and vehicles | 24 | €11,106 | €1,404 | -€9,702 | -87.4% |
| Leasing and similar rights | 25 | €76,332 | €67,980 | -€8,352 | -10.9% |
| Other tangible fixed assets | 26 | €942 | €807 | -€135 | -14.3% |
| Current assets | 29/58 | €24,572 | €24,260 | -€312 | -1.3% |
| Stocks and contracts in progress | 3 | €3,388 | €4,470 | +€1,082 | +31.9% |
| Stocks | 30/36 | €3,388 | €4,470 | +€1,082 | +31.9% |
| Amounts receivable within one year | 40/41 | €6,917 | €7,768 | +€851 | +12.3% |
| Other amounts receivable | 41 | €6,917 | €7,768 | +€851 | +12.3% |
| Cash at bank and in hand | 54/58 | €14,267 | €12,022 | -€2,245 | -15.7% |
| Total equity and liabilities | 10/49 | €200,186 | €165,148 | -€35,038 | -17.5% |
| Equity | 10/15 | €54,285 | €68,015 | +€13,730 | +25.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €23,956 | €23,956 | = | 0.0% |
| Distributable reserves | 133 | €23,956 | €23,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,329 | €37,059 | +€13,730 | +58.9% |
| Amounts payable | 17/49 | €145,901 | €97,133 | -€48,768 | -33.4% |
| Amounts payable after more than one year | 17 | €61,478 | €37,956 | -€23,522 | -38.3% |
| Financial debts | 170/4 | €61,478 | €37,956 | -€23,522 | -38.3% |
| Amounts payable within one year | 42/48 | €82,712 | €59,177 | -€23,535 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €24,560 | €23,522 | -€1,038 | -4.2% |
| Trade debts | 44 | €4,513 | €5,364 | +€851 | +18.9% |
| Suppliers | 440/4 | €4,513 | €5,364 | +€851 | +18.9% |
| Taxes, remuneration and social security | 45 | €8,808 | €3,949 | -€4,859 | -55.2% |
| Taxes | 450/3 | €7,181 | €720 | -€6,461 | -90.0% |
| Remuneration and social security | 454/9 | €1,627 | €3,229 | +€1,602 | +98.5% |
| Other amounts payable | 47/48 | €44,831 | €26,342 | -€18,489 | -41.2% |
| Accrued charges and deferred income | 492/3 | €1,711 | - | -€1,711 | |
| Remuneration, social security and pensions | 62 | €446 | - | -€446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,724 | €34,726 | +€2,002 | +6.1% |
| Other operating charges | 640/8 | €407 | €415 | +€8 | +2.0% |
| Gross operating margin | 9900 | €66,407 | €56,858 | -€9,549 | -14.4% |
| Operating profit (loss) | 9901 | €32,830 | €21,717 | -€11,113 | -33.9% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €4,754 | €3,962 | -€792 | -16.7% |
| Recurring financial charges | 65 | €4,754 | €3,962 | -€792 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €28,103 | €17,755 | -€10,348 | -36.8% |
| Income taxes | 67/77 | €4,774 | €4,025 | -€749 | -15.7% |
| Profit (loss) for the period | 9904 | €23,329 | €13,730 | -€9,599 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,329 | €13,730 | -€9,599 | -41.1% |
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 10 October 2026 via checked.be.