YVENNA: 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.
YVENNA
Largest movements
- Tangible fixed assets +€21,349
up €21,349 (+531%), from €4,020 to €25,369
- Receivables within one year +€7,461
up €7,461 (+18.0%), from €41,369 to €48,830
of which Other amounts receivable: +€4,642
- Cash +€4,369
up €4,369 (+6.9%), from €63,128 to €67,497
mainly Net result for the year (+€26,900) and Accrued charges and deferred income (+€24,737)
- Stocks and contracts +€3,087
up €3,087 (+9.0%), from €34,238 to €37,325
- Accrued charges and deferred income +€24,737
up €24,737 (+78.3%), from €31,606 to €56,344
- Other debts +€17,019
up €17,019, from €0 to €17,019
- Reserves -€8,019
down €8,019 (-33.8%), from €23,730 to €15,711
of which Distributable reserves: -€8,019
- Current portion of long-term debt +€7,415
up €7,415, from €0 to €7,415
- Tax, wage and social debts -€6,892
down €6,892 (-47.1%), from €14,630 to €7,738
of which Taxes: -€6,892
- Taxes -€15,073
new in 2025: -€15,073
- Gross operating margin +€4,350
up €4,350 (+8.7%), from €49,884 to €54,234
- Staff costs -€2,091
down €2,091 (-6.4%), from €32,503 to €30,413
- Financial charges +€1,385
up €1,385 (+32.6%), from €4,250 to €5,635
- Depreciation +€1,304
up €1,304 (+42.3%), from €3,083 to €4,387
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 | €142,755 | €179,020 | +€36,266 | +25.4% |
| Fixed assets | 21/28 | €4,020 | €25,369 | +€21,349 | +531% |
| Tangible fixed assets | 22/27 | €4,020 | €25,369 | +€21,349 | +531% |
| Furniture and vehicles | 24 | €4,020 | €25,369 | +€21,349 | +531% |
| Current assets | 29/58 | €138,735 | €153,652 | +€14,917 | +10.8% |
| Stocks and contracts in progress | 3 | €34,238 | €37,325 | +€3,087 | +9.0% |
| Stocks | 30/36 | €34,238 | €37,325 | +€3,087 | +9.0% |
| Amounts receivable within one year | 40/41 | €41,369 | €48,830 | +€7,461 | +18.0% |
| Trade receivables | 40 | €3,295 | €6,113 | +€2,818 | +85.5% |
| Other amounts receivable | 41 | €38,075 | €42,717 | +€4,642 | +12.2% |
| Cash at bank and in hand | 54/58 | €63,128 | €67,497 | +€4,369 | +6.9% |
| Total equity and liabilities | 10/49 | €142,755 | €179,020 | +€36,266 | +25.4% |
| Equity | 10/15 | €64,264 | €57,126 | -€7,138 | -11.1% |
| Contributions | 10/11 | €10,457 | €10,457 | = | 0.0% |
| Reserves | 13 | €23,730 | €15,711 | -€8,019 | -33.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,730 | €15,711 | -€8,019 | -33.8% |
| Profit (loss) carried forward | 14 | €30,078 | €30,959 | +€881 | +2.9% |
| Amounts payable | 17/49 | €78,490 | €121,894 | +€43,404 | +55.3% |
| Amounts payable after more than one year | 17 | - | €6,374 | +€6,374 | |
| Financial debts | 170/4 | - | €6,374 | +€6,374 | |
| Amounts payable within one year | 42/48 | €46,884 | €59,177 | +€12,293 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,415 | +€7,415 | |
| Trade debts | 44 | €32,254 | €27,005 | -€5,249 | -16.3% |
| Suppliers | 440/4 | €32,254 | €27,005 | -€5,249 | -16.3% |
| Taxes, remuneration and social security | 45 | €14,630 | €7,738 | -€6,892 | -47.1% |
| Taxes | 450/3 | €8,922 | €2,030 | -€6,892 | -77.2% |
| Remuneration and social security | 454/9 | €5,708 | €5,708 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €17,019 | +€17,019 | |
| Accrued charges and deferred income | 492/3 | €31,606 | €56,344 | +€24,737 | +78.3% |
| Remuneration, social security and pensions | 62 | €32,503 | €30,413 | -€2,091 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €4,387 | +€1,304 | +42.3% |
| Other operating charges | 640/8 | €1,753 | €1,971 | +€218 | +12.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €49,884 | €54,234 | +€4,350 | +8.7% |
| Operating profit (loss) | 9901 | €12,544 | €17,463 | +€4,918 | +39.2% |
| Financial income | 75/76B | €1,241 | €0 | -€1,241 | -100% |
| Recurring financial income | 75 | €1,241 | €0 | -€1,241 | -100% |
| Financial charges | 65/66B | €4,250 | €5,635 | +€1,385 | +32.6% |
| Recurring financial charges | 65 | €4,250 | €5,635 | +€1,385 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €9,535 | €11,828 | +€2,293 | +24.0% |
| Income taxes | 67/77 | - | -€15,073 | -€15,073 | |
| Profit (loss) for the period | 9904 | €9,535 | €26,900 | +€17,366 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €9,535 | €26,900 | +€17,366 | +182% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.