YVES & CO: 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 & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€11,674
down €11,674 (-9.5%), from -€123,155 to -€134,830
- Other debts +€9,542
up €9,542 (+122%), from €7,835 to €17,377
- Gross operating margin -€6,584
down €6,584 (-255%), from -€2,578 to -€9,162
- Depreciation -€6,443
down €6,443 (-100%), from €6,443 to €0
- Other operating charges -€665
down €665 (-21.3%), from €3,122 to €2,457
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 | €232,424 | €230,649 | -€1,775 | -0.8% |
| Fixed assets | 21/28 | €229,475 | €229,475 | = | 0.0% |
| Tangible fixed assets | 22/27 | €229,475 | €229,475 | = | 0.0% |
| Land and buildings | 22 | €229,475 | €229,475 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €2,949 | €1,174 | -€1,775 | -60.2% |
| Amounts receivable within one year | 40/41 | €685 | €480 | -€205 | -29.9% |
| Trade receivables | 40 | €0 | €123 | +€123 | |
| Other amounts receivable | 41 | €685 | €357 | -€328 | -47.8% |
| Cash at bank and in hand | 54/58 | €1,068 | €694 | -€374 | -35.0% |
| Deferred charges and accrued income | 490/1 | €1,196 | €0 | -€1,196 | -100% |
| Total equity and liabilities | 10/49 | €232,424 | €230,649 | -€1,775 | -0.8% |
| Equity | 10/15 | -€60,693 | -€72,368 | -€11,674 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,862 | €43,862 | = | 0.0% |
| Distributable reserves | 133 | €43,862 | €43,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,155 | -€134,830 | -€11,674 | -9.5% |
| Amounts payable | 17/49 | €293,117 | €303,017 | +€9,899 | +3.4% |
| Amounts payable after more than one year | 17 | €285,000 | €285,000 | = | 0.0% |
| Other amounts payable | 178/9 | €285,000 | €285,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,117 | €18,017 | +€9,899 | +122% |
| Trade debts | 44 | €282 | €640 | +€357 | +127% |
| Suppliers | 440/4 | €282 | €640 | +€357 | +127% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,835 | €17,377 | +€9,542 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,443 | €0 | -€6,443 | -100% |
| Other operating charges | 640/8 | €3,122 | €2,457 | -€665 | -21.3% |
| Gross operating margin | 9900 | -€2,578 | -€9,162 | -€6,584 | -255% |
| Operating profit (loss) | 9901 | -€12,143 | -€11,619 | +€524 | +4.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €62 | €55 | -€7 | -11.2% |
| Recurring financial charges | 65 | €62 | €55 | -€7 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,206 | -€11,674 | +€531 | +4.4% |
| Profit (loss) for the period | 9904 | -€12,206 | -€11,674 | +€531 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,206 | -€11,674 | +€531 | +4.4% |
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 16 October 2026 via checked.be.