YVER: what changed
Two fiscal 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.
YVER
Largest movements
- Receivables within one year -€50,991
down €50,991 (-60.1%), from €84,849 to €33,858
of which Trade receivables: -€52,351
- Intangible fixed assets -€12,800
down €12,800 (-22.4%), from €57,180 to €44,380
- Cash -€9,700
down €9,700 (-26.1%), from €37,149 to €27,449
mainly Contributions, distributions and other (-€34,778) and Trade debts (-€29,573)
- Trade debts -€29,573
down €29,573 (-84.9%), from €34,840 to €5,267
- Reserves -€24,981
down €24,981 (-29.1%), from €85,787 to €60,807
of which Distributable reserves: -€24,981
- Tax, wage and social debts -€20,587
down €20,587 (-55.8%), from €36,926 to €16,338
of which Taxes: -€20,838
- Other debts +€17,181
up €17,181 (+244.3%), from €7,032 to €24,212
- Current portion of long-term debt -€15,165
down €15,165 (-70.8%), from €21,430 to €6,265
- Gross operating margin -€43,911
down €43,911 (-53.0%), from €82,840 to €38,929
- Taxes -€13,317
down €13,317 (-68.7%), from €19,382 to €6,065
- Financial charges -€3,713
down €3,713 (-88.7%), from €4,188 to €475
- Other operating charges +€2,260
up €2,260 (+63.3%), from €3,572 to €5,832
- Depreciation +€1,945
up €1,945 (+13.1%), from €14,816 to €16,761
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 | €192,215 | €119,089 | -€73,126 | -38.0% |
| Fixed assets | 21/28 | €67,273 | €55,002 | -€12,271 | -18.2% |
| Intangible fixed assets | 21 | €57,180 | €44,380 | -€12,800 | -22.4% |
| Tangible fixed assets | 22/27 | €10,093 | €10,622 | +€529 | +5.2% |
| Land and buildings | 22 | €2,475 | - | -€2,475 | |
| Furniture and vehicles | 24 | €7,618 | €8,591 | +€973 | +12.8% |
| Other tangible fixed assets | 26 | - | €2,031 | +€2,031 | |
| Current assets | 29/58 | €124,941 | €64,087 | -€60,855 | -48.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €84,849 | €33,858 | -€50,991 | -60.1% |
| Trade receivables | 40 | €83,464 | €31,114 | -€52,351 | -62.7% |
| Other amounts receivable | 41 | €1,384 | €2,744 | +€1,360 | +98.2% |
| Cash at bank and in hand | 54/58 | €37,149 | €27,449 | -€9,700 | -26.1% |
| Deferred charges and accrued income | 490/1 | €2,943 | €2,780 | -€163 | -5.6% |
| Total equity and liabilities | 10/49 | €192,215 | €119,089 | -€73,126 | -38.0% |
| Equity | 10/15 | €91,987 | €67,007 | -€24,981 | -27.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,787 | €60,807 | -€24,981 | -29.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €85,787 | €60,807 | -€24,981 | -29.1% |
| Amounts payable | 17/49 | €100,227 | €52,082 | -€48,145 | -48.0% |
| Amounts payable within one year | 42/48 | €100,227 | €52,082 | -€48,145 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €21,430 | €6,265 | -€15,165 | -70.8% |
| Trade debts | 44 | €34,840 | €5,267 | -€29,573 | -84.9% |
| Suppliers | 440/4 | €34,840 | €5,267 | -€29,573 | -84.9% |
| Taxes, remuneration and social security | 45 | €36,926 | €16,338 | -€20,587 | -55.8% |
| Taxes | 450/3 | €30,906 | €10,068 | -€20,838 | -67.4% |
| Remuneration and social security | 454/9 | €6,020 | €6,271 | +€251 | +4.2% |
| Other amounts payable | 47/48 | €7,032 | €24,212 | +€17,181 | +244.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,816 | €16,761 | +€1,945 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €641 | - | -€641 | |
| Other operating charges | 640/8 | €3,572 | €5,832 | +€2,260 | +63.3% |
| Gross operating margin | 9900 | €82,840 | €38,929 | -€43,911 | -53.0% |
| Operating profit (loss) | 9901 | €63,812 | €16,336 | -€47,475 | -74.4% |
| Financial income | 75/76B | €4 | €1 | -€3 | -73.6% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -73.6% |
| Financial charges | 65/66B | €4,188 | €475 | -€3,713 | -88.7% |
| Recurring financial charges | 65 | €4,188 | €475 | -€3,713 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €59,627 | €15,862 | -€43,765 | -73.4% |
| Income taxes | 67/77 | €19,382 | €6,065 | -€13,317 | -68.7% |
| Profit (loss) for the period | 9904 | €40,245 | €9,797 | -€30,448 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,245 | €9,797 | -€30,448 | -75.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.