YVERBO: 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.
YVERBO
Largest movements
- Cash +€775,165
up €775,165 (+4893.3%), from €15,842 to €791,006
mainly Net result for the year (+€674,150) and Investment in fixed assets (net) (+€236,039)
- Financial fixed assets -€237,339
down €237,339 (-100.0%), from €237,339 to €0
- Deferred charges and accrued income +€149,903
up €149,903 (+15075.9%), from €994 to €150,897
- Tangible fixed assets -€23,408
down €23,408 (-19.2%), from €122,056 to €98,648
of which Furniture and vehicles: -€20,999
- Reserves +€636,870
up €636,870 (+250.3%), from €254,462 to €891,332
of which Distributable reserves: +€636,870
- Tax, wage and social debts +€49,952
up €49,952 (+118.9%), from €42,003 to €91,956
of which Taxes: +€45,680
- Debts after one year -€19,786
down €19,786 (-61.7%), from €32,065 to €12,280
- Financial income +€784,141
up €784,141 (+7093.2%), from €11,055 to €795,195
- Gross operating margin -€84,950
down €84,950, from €65,596 to -€19,353
- Taxes +€52,698
up €52,698 (+309.3%), from €17,040 to €69,738
- Other operating charges -€1,393
down €1,393 (-20.5%), from €6,783 to €5,390
- Depreciation -€1,109
down €1,109 (-4.3%), from €25,817 to €24,708
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,768 | €1,084,174 | +€665,406 | +158.9% |
| Fixed assets | 21/28 | €359,395 | €98,648 | -€260,746 | -72.6% |
| Tangible fixed assets | 22/27 | €122,056 | €98,648 | -€23,408 | -19.2% |
| Land and buildings | 22 | €64,089 | €60,380 | -€3,709 | -5.8% |
| Furniture and vehicles | 24 | €57,967 | €36,968 | -€20,999 | -36.2% |
| Other tangible fixed assets | 26 | - | €1,300 | +€1,300 | |
| Financial fixed assets | 28 | €237,339 | €0 | -€237,339 | -100.0% |
| Current assets | 29/58 | €59,373 | €985,525 | +€926,153 | +1559.9% |
| Amounts receivable after more than one year | 29 | €14,937 | €16,441 | +€1,504 | +10.1% |
| Other amounts receivable | 291 | €14,937 | €16,441 | +€1,504 | +10.1% |
| Amounts receivable within one year | 40/41 | €27,600 | €27,181 | -€419 | -1.5% |
| Trade receivables | 40 | - | €25,500 | +€25,500 | |
| Other amounts receivable | 41 | €27,600 | €1,681 | -€25,919 | -93.9% |
| Cash at bank and in hand | 54/58 | €15,842 | €791,006 | +€775,165 | +4893.3% |
| Deferred charges and accrued income | 490/1 | €994 | €150,897 | +€149,903 | +15075.9% |
| Total equity and liabilities | 10/49 | €418,768 | €1,084,174 | +€665,406 | +158.9% |
| Equity | 10/15 | €315,962 | €952,832 | +€636,870 | +201.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €254,462 | €891,332 | +€636,870 | +250.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €248,312 | €885,182 | +€636,870 | +256.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €102,805 | €131,342 | +€28,536 | +27.8% |
| Amounts payable after more than one year | 17 | €32,065 | €12,280 | -€19,786 | -61.7% |
| Financial debts | 170/4 | €32,065 | €12,280 | -€19,786 | -61.7% |
| Amounts payable within one year | 42/48 | €69,580 | €117,012 | +€47,432 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €19,395 | €19,786 | +€391 | +2.0% |
| Trade debts | 44 | €8,182 | €5,213 | -€2,969 | -36.3% |
| Suppliers | 440/4 | €8,182 | €5,213 | -€2,969 | -36.3% |
| Taxes, remuneration and social security | 45 | €42,003 | €91,956 | +€49,952 | +118.9% |
| Taxes | 450/3 | €42,003 | €87,683 | +€45,680 | +108.8% |
| Remuneration and social security | 454/9 | - | €4,273 | +€4,273 | |
| Other amounts payable | 47/48 | - | €58 | +€58 | |
| Accrued charges and deferred income | 492/3 | €1,160 | €2,050 | +€890 | +76.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,817 | €24,708 | -€1,109 | -4.3% |
| Other operating charges | 640/8 | €6,783 | €5,390 | -€1,393 | -20.5% |
| Non-recurring operating charges | 66A | €557 | €0 | -€557 | -100.0% |
| Gross operating margin | 9900 | €65,596 | -€19,353 | -€84,950 | |
| Operating profit (loss) | 9901 | €32,439 | -€49,451 | -€81,890 | |
| Financial income | 75/76B | €11,055 | €795,195 | +€784,141 | +7093.2% |
| Recurring financial income | 75 | €11,055 | €795,195 | +€784,141 | +7093.2% |
| Financial charges | 65/66B | €1,980 | €1,856 | -€124 | -6.2% |
| Recurring financial charges | 65 | €1,980 | €1,856 | -€124 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €41,514 | €743,888 | +€702,374 | +1691.9% |
| Income taxes | 67/77 | €17,040 | €69,738 | +€52,698 | +309.3% |
| Profit (loss) for the period | 9904 | €24,474 | €674,150 | +€649,676 | +2654.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,474 | €674,150 | +€649,676 | +2654.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.