Yves BORLEZ SRL: 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.
Yves BORLEZ SRL
Largest movements
- Current investments +€49,382
new in 2025: €49,382
- Cash -€10,932
down €10,932 (-12.0%), from €90,904 to €79,972
mainly Current investments (-€49,382) and Contributions, distributions and other (-€28,571)
- Reserves +€29,308
up €29,308 (+58.0%), from €50,498 to €79,806
- Other debts +€7,143
up €7,143 (+33.3%), from €21,440 to €28,583
- Gross operating margin +€9,964
up €9,964 (+14.4%), from €69,126 to €79,090
- Taxes +€1,720
up €1,720 (+9.7%), from €17,733 to €19,453
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 | €114,750 | €151,342 | +€36,592 | +31.9% |
| Formation expenses | 20 | €874 | €235 | -€639 | -73.2% |
| Fixed assets | 21/28 | €723 | €288 | -€435 | -60.1% |
| Tangible fixed assets | 22/27 | €723 | €288 | -€435 | -60.1% |
| Furniture and vehicles | 24 | €723 | €288 | -€435 | -60.1% |
| Current assets | 29/58 | €113,154 | €150,820 | +€37,666 | +33.3% |
| Amounts receivable within one year | 40/41 | €20,559 | €19,626 | -€933 | -4.5% |
| Trade receivables | 40 | €20,559 | €19,626 | -€933 | -4.5% |
| Current investments | 50/53 | - | €49,382 | +€49,382 | |
| Cash at bank and in hand | 54/58 | €90,904 | €79,972 | -€10,932 | -12.0% |
| Deferred charges and accrued income | 490/1 | €1,691 | €1,839 | +€149 | +8.8% |
| Total equity and liabilities | 10/49 | €114,750 | €151,342 | +€36,592 | +31.9% |
| Equity | 10/15 | €53,498 | €82,806 | +€29,308 | +54.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,498 | €79,806 | +€29,308 | +58.0% |
| Distributable reserves | 133 | €50,498 | €79,806 | +€29,308 | +58.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,253 | €68,537 | +€7,284 | +11.9% |
| Amounts payable within one year | 42/48 | €61,253 | €68,537 | +€7,284 | +11.9% |
| Trade debts | 44 | €2,920 | €1,690 | -€1,230 | -42.1% |
| Suppliers | 440/4 | €2,920 | €1,690 | -€1,230 | -42.1% |
| Taxes, remuneration and social security | 45 | €36,892 | €38,264 | +€1,371 | +3.7% |
| Taxes | 450/3 | €36,892 | €38,264 | +€1,371 | +3.7% |
| Other amounts payable | 47/48 | €21,440 | €28,583 | +€7,143 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €1,074 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €69,126 | €79,090 | +€9,964 | +14.4% |
| Operating profit (loss) | 9901 | €67,665 | €77,617 | +€9,951 | +14.7% |
| Financial income | 75/76B | €106 | €392 | +€286 | +270% |
| Recurring financial income | 75 | €106 | €392 | +€286 | +270% |
| Financial charges | 65/66B | €64 | €676 | +€612 | +954% |
| Recurring financial charges | 65 | €64 | €676 | +€612 | +954% |
| Profit (loss) for the period before taxes | 9903 | €67,707 | €77,333 | +€9,626 | +14.2% |
| Income taxes | 67/77 | €17,733 | €19,453 | +€1,720 | +9.7% |
| Profit (loss) for the period | 9904 | €49,974 | €57,880 | +€7,905 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,974 | €57,880 | +€7,905 | +15.8% |
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 29 October 2026 via checked.be.