Yvemans: 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.
Yvemans
Largest movements
- Receivables within one year -€9,521
down €9,521 (-93.4%), from €10,196 to €675
of which Trade receivables: -€10,136
- Deferred charges and accrued income +€8,139
up €8,139 (+3913.4%), from €208 to €8,347
- Cash -€3,965
down €3,965 (-50.5%), from €7,858 to €3,893
mainly Deferred charges and accrued income (-€8,139) and Tax, wage and social debts (-€3,867)
- Tax, wage and social debts -€3,867
down €3,867 (-68.4%), from €5,651 to €1,784
of which Remuneration and social security: -€2,374
- Accrued charges and deferred income -€2,438
down €2,438 (-99.9%), from €2,441 to €3
- Reserves -€861
down €861 (-18.0%), from €4,784 to €3,923
- Trade debts +€855
up €855 (+189.7%), from €451 to €1,306
- Other debts +€855
up €855 (+1914.3%), from €45 to €900
- Gross operating margin +€2,941
up €2,941 (+290.9%), from €1,011 to €3,952
- Taxes +€732
up €732 (+153.2%), from €478 to €1,210
- Depreciation -€296
down €296 (-73.1%), from €406 to €109
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 | €18,372 | €12,916 | -€5,456 | -29.7% |
| Fixed assets | 21/28 | €109 | €0 | -€109 | -100.0% |
| Tangible fixed assets | 22/27 | €109 | €0 | -€109 | -100.0% |
| Furniture and vehicles | 24 | €109 | €0 | -€109 | -100.0% |
| Current assets | 29/58 | €18,262 | €12,916 | -€5,346 | -29.3% |
| Amounts receivable within one year | 40/41 | €10,196 | €675 | -€9,521 | -93.4% |
| Trade receivables | 40 | €10,192 | €55 | -€10,136 | -99.5% |
| Other amounts receivable | 41 | €4 | €620 | +€615 | +13827.9% |
| Cash at bank and in hand | 54/58 | €7,858 | €3,893 | -€3,965 | -50.5% |
| Deferred charges and accrued income | 490/1 | €208 | €8,347 | +€8,139 | +3913.4% |
| Total equity and liabilities | 10/49 | €18,372 | €12,916 | -€5,456 | -29.7% |
| Equity | 10/15 | €9,784 | €8,923 | -€861 | -8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,784 | €3,923 | -€861 | -18.0% |
| Distributable reserves | 133 | €4,784 | €3,923 | -€861 | -18.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,587 | €3,993 | -€4,594 | -53.5% |
| Amounts payable within one year | 42/48 | €6,146 | €3,990 | -€2,156 | -35.1% |
| Trade debts | 44 | €451 | €1,306 | +€855 | +189.7% |
| Suppliers | 440/4 | €451 | €1,306 | +€855 | +189.7% |
| Taxes, remuneration and social security | 45 | €5,651 | €1,784 | -€3,867 | -68.4% |
| Taxes | 450/3 | €3,277 | €1,784 | -€1,493 | -45.6% |
| Remuneration and social security | 454/9 | €2,374 | €0 | -€2,374 | -100.0% |
| Other amounts payable | 47/48 | €45 | €900 | +€855 | +1914.3% |
| Accrued charges and deferred income | 492/3 | €2,441 | €3 | -€2,438 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €109 | -€296 | -73.1% |
| Other operating charges | 640/8 | €1,354 | €1,346 | -€8 | -0.6% |
| Gross operating margin | 9900 | €1,011 | €3,952 | +€2,941 | +290.9% |
| Operating profit (loss) | 9901 | -€748 | €2,497 | +€3,245 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +10150.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +10150.0% |
| Financial charges | 65/66B | €1,266 | €1,254 | -€12 | -1.0% |
| Recurring financial charges | 65 | €1,266 | €1,254 | -€12 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,015 | €1,249 | +€3,264 | |
| Income taxes | 67/77 | €478 | €1,210 | +€732 | +153.2% |
| Profit (loss) for the period | 9904 | -€2,493 | €39 | +€2,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,493 | €39 | +€2,531 |
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.