YVES CHARLES: 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 CHARLES
Largest movements
- Receivables within one year +€16,048
up €16,048 (+699%), from €2,296 to €18,344
of which Trade receivables: +€18,344
- Cash -€695
down €695 (-86.9%), from €799 to €104
mainly Receivables within one year (-€16,048) and Trade debts (-€144)
- Formation expenses -€411
down €411 (-21.9%), from €1,874 to €1,463
- Profit (loss) carried forward +€9,805
up €9,805, from -€3,259 to €6,546
- Tax, wage and social debts +€4,623
up €4,623 (+3,082%), from €150 to €4,773
- Other debts +€659
new in 2025: €659
- Gross operating margin +€15,594
up €15,594, from -€2,588 to €13,006
- Taxes +€1,851
up €1,851 (+1,234%), from €150 to €2,001
- Other operating charges +€311
up €311 (+80.3%), from €388 to €699
- Depreciation +€229
up €229 (+126%), from €182 to €411
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 | €4,969 | €19,911 | +€14,942 | +301% |
| Formation expenses | 20 | €1,874 | €1,463 | -€411 | -21.9% |
| Current assets | 29/58 | €3,094 | €18,448 | +€15,354 | +496% |
| Amounts receivable within one year | 40/41 | €2,296 | €18,344 | +€16,048 | +699% |
| Trade receivables | 40 | - | €18,344 | +€18,344 | |
| Other amounts receivable | 41 | €2,296 | - | -€2,296 | |
| Cash at bank and in hand | 54/58 | €799 | €104 | -€695 | -86.9% |
| Total equity and liabilities | 10/49 | €4,969 | €19,911 | +€14,942 | +301% |
| Equity | 10/15 | €1,741 | €11,546 | +€9,805 | +563% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,259 | €6,546 | +€9,805 | |
| Amounts payable | 17/49 | €3,227 | €8,365 | +€5,138 | +159% |
| Amounts payable within one year | 42/48 | €3,227 | €8,365 | +€5,138 | +159% |
| Trade debts | 44 | €3,077 | €2,933 | -€144 | -4.7% |
| Suppliers | 440/4 | €3,077 | €2,933 | -€144 | -4.7% |
| Taxes, remuneration and social security | 45 | €150 | €4,773 | +€4,623 | +3,082% |
| Taxes | 450/3 | €150 | €4,773 | +€4,623 | +3,082% |
| Other amounts payable | 47/48 | - | €659 | +€659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €411 | +€229 | +126% |
| Other operating charges | 640/8 | €388 | €699 | +€311 | +80.3% |
| Gross operating margin | 9900 | -€2,588 | €13,006 | +€15,594 | |
| Operating profit (loss) | 9901 | -€3,158 | €11,896 | +€15,053 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €12 | €90 | +€79 | +671% |
| Recurring financial charges | 65 | €12 | €90 | +€79 | +671% |
| Profit (loss) for the period before taxes | 9903 | -€3,109 | €11,805 | +€14,914 | |
| Income taxes | 67/77 | €150 | €2,001 | +€1,851 | +1,234% |
| Profit (loss) for the period | 9904 | -€3,259 | €9,805 | +€13,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,259 | €9,805 | +€13,063 |
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 25 October 2026 via checked.be.