Yves Cologne: 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 Cologne
Largest movements
- Stocks and contracts +€149,123
up €149,123 (+80.6%), from €185,002 to €334,125
- Receivables within one year -€38,536
down €38,536 (-83.3%), from €46,276 to €7,740
of which Trade receivables: -€27,028
- Cash +€34,563
up €34,563 (+73.3%), from €47,124 to €81,688
mainly Net result for the year (+€54,304) and Receivables within one year (+€38,536)
- Tangible fixed assets +€9,610
new in 2025: €9,610
- Profit (loss) carried forward +€54,304
up €54,304 (+32.2%), from -€168,555 to -€114,251
- Other debts +€32,003
up €32,003 (+15.5%), from €206,511 to €238,514
- Trade debts +€29,293
up €29,293 (+28.5%), from €102,608 to €131,901
- Advances received +€22,264
new in 2025: €22,264
- Tax, wage and social debts +€8,974
up €8,974 (+530%), from €1,693 to €10,667
- Gross operating margin -€15,235
down €15,235 (-20.9%), from €72,757 to €57,523
- Depreciation +€1,890
new in 2025: €1,890
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 | €278,679 | €435,154 | +€156,475 | +56.1% |
| Fixed assets | 21/28 | - | €9,610 | +€9,610 | |
| Tangible fixed assets | 22/27 | - | €9,610 | +€9,610 | |
| Furniture and vehicles | 24 | - | €9,610 | +€9,610 | |
| Current assets | 29/58 | €278,679 | €425,544 | +€146,865 | +52.7% |
| Stocks and contracts in progress | 3 | €185,002 | €334,125 | +€149,123 | +80.6% |
| Stocks | 30/36 | €185,002 | €334,125 | +€149,123 | +80.6% |
| Amounts receivable within one year | 40/41 | €46,276 | €7,740 | -€38,536 | -83.3% |
| Trade receivables | 40 | €34,528 | €7,500 | -€27,028 | -78.3% |
| Other amounts receivable | 41 | €11,748 | €240 | -€11,508 | -98.0% |
| Cash at bank and in hand | 54/58 | €47,124 | €81,688 | +€34,563 | +73.3% |
| Deferred charges and accrued income | 490/1 | €276 | €1,991 | +€1,715 | +621% |
| Total equity and liabilities | 10/49 | €278,679 | €435,154 | +€156,475 | +56.1% |
| Equity | 10/15 | -€32,137 | €22,167 | +€54,304 | |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €115,967 | €115,967 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,333 | €10,333 | = | 0.0% |
| Distributable reserves | 133 | €105,634 | €105,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,555 | -€114,251 | +€54,304 | +32.2% |
| Amounts payable | 17/49 | €310,816 | €412,987 | +€102,171 | +32.9% |
| Amounts payable after more than one year | 17 | - | €3,927 | +€3,927 | |
| Financial debts | 170/4 | - | €3,927 | +€3,927 | |
| Amounts payable within one year | 42/48 | €310,812 | €409,061 | +€98,248 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,714 | +€5,714 | |
| Trade debts | 44 | €102,608 | €131,901 | +€29,293 | +28.5% |
| Suppliers | 440/4 | €102,608 | €131,901 | +€29,293 | +28.5% |
| Advances received on contracts in progress | 46 | - | €22,264 | +€22,264 | |
| Taxes, remuneration and social security | 45 | €1,693 | €10,667 | +€8,974 | +530% |
| Taxes | 450/3 | €1,693 | €10,667 | +€8,974 | +530% |
| Other amounts payable | 47/48 | €206,511 | €238,514 | +€32,003 | +15.5% |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,890 | +€1,890 | |
| Other operating charges | 640/8 | €839 | €834 | -€5 | -0.6% |
| Gross operating margin | 9900 | €72,757 | €57,523 | -€15,235 | -20.9% |
| Operating profit (loss) | 9901 | €71,918 | €54,798 | -€17,120 | -23.8% |
| Financial income | 75/76B | €3 | €2 | -€1 | -34.0% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -34.0% |
| Financial charges | 65/66B | €655 | €438 | -€217 | -33.1% |
| Recurring financial charges | 65 | €655 | €438 | -€217 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €71,266 | €54,362 | -€16,904 | -23.7% |
| Income taxes | 67/77 | €140 | €58 | -€81 | -58.4% |
| Profit (loss) for the period | 9904 | €71,126 | €54,304 | -€16,823 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,126 | €54,304 | -€16,823 | -23.7% |
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 20 October 2026 via checked.be.