Yves Management: 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 Management
Largest movements
- Receivables within one year -€48,400
down €48,400 (-80.0%), from €60,500 to €12,100
- Cash -€18,835
down €18,835 (-29.0%), from €64,839 to €46,004
mainly Other debts (-€30,000) and Debts after one year (-€28,941)
- Other debts -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Debts after one year -€28,941
down €28,941 (-10.6%), from €272,825 to €243,884
- Gross operating margin -€73,509
down €73,509 (-70.5%), from €104,247 to €30,738
- Taxes -€12,669
down €12,669 (-27.6%), from €45,904 to €33,235
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 | €690,339 | €623,104 | -€67,235 | -9.7% |
| Current assets | 29/58 | €690,339 | €623,104 | -€67,235 | -9.7% |
| Amounts receivable within one year | 40/41 | €60,500 | €12,100 | -€48,400 | -80.0% |
| Trade receivables | 40 | €60,500 | €12,100 | -€48,400 | -80.0% |
| Current investments | 50/53 | €565,000 | €565,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,839 | €46,004 | -€18,835 | -29.0% |
| Total equity and liabilities | 10/49 | €690,339 | €623,104 | -€67,235 | -9.7% |
| Equity | 10/15 | €254,280 | €249,172 | -€5,108 | -2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €229,280 | €229,280 | +€0 | 0.0% |
| Distributable reserves | 133 | €229,280 | €229,280 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,108 | -€5,108 | |
| Amounts payable | 17/49 | €436,060 | €373,932 | -€62,128 | -14.2% |
| Amounts payable after more than one year | 17 | €272,825 | €243,884 | -€28,941 | -10.6% |
| Financial debts | 170/4 | €272,825 | €243,884 | -€28,941 | -10.6% |
| Amounts payable within one year | 42/48 | €163,235 | €130,048 | -€33,187 | -20.3% |
| Financial debts | 43 | €28,691 | €28,941 | +€250 | +0.9% |
| Credit institutions | 430/8 | €28,691 | €28,941 | +€250 | +0.9% |
| Trade debts | 44 | €4,781 | €2,713 | -€2,068 | -43.2% |
| Suppliers | 440/4 | €4,781 | €2,713 | -€2,068 | -43.2% |
| Taxes, remuneration and social security | 45 | €69,763 | €68,394 | -€1,369 | -2.0% |
| Taxes | 450/3 | €69,763 | €63,194 | -€6,569 | -9.4% |
| Remuneration and social security | 454/9 | - | €5,200 | +€5,200 | |
| Other amounts payable | 47/48 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Other operating charges | 640/8 | €678 | €770 | +€92 | +13.5% |
| Gross operating margin | 9900 | €104,247 | €30,738 | -€73,509 | -70.5% |
| Operating profit (loss) | 9901 | €103,569 | €29,968 | -€73,601 | -71.1% |
| Financial charges | 65/66B | €1,200 | €1,841 | +€641 | +53.5% |
| Recurring financial charges | 65 | €1,200 | €1,841 | +€641 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €102,369 | €28,127 | -€74,242 | -72.5% |
| Income taxes | 67/77 | €45,904 | €33,235 | -€12,669 | -27.6% |
| Profit (loss) for the period | 9904 | €56,465 | -€5,108 | -€61,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,465 | -€5,108 | -€61,573 |
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 31 October 2026 via checked.be.