YVES VAN BEETHOVEN: what changed
YVES VAN BEETHOVEN
Largest movements
- Cash +€15,415
up €15,415 (+15.0%), from €102,577 to €117,991
mainly Net result for the year (+€62,026) and Other debts (+€15,000)
- Tangible fixed assets -€4,114
down €4,114 (-25.7%), from €16,028 to €11,914
of which Other tangible fixed assets: -€2,984
- Receivables within one year -€2,287
down €2,287 (-8.1%), from €28,252 to €25,965
of which Trade receivables: -€2,700
- Other debts +€15,000
up €15,000 (+30.0%), from €50,000 to €65,000
- Tax, wage and social debts -€4,622
down €4,622 (-35.5%), from €13,016 to €8,394
of which Remuneration and social security: -€3,021
- Profit (loss) carried forward -€2,974
down €2,974 (-4.0%), from €74,061 to €71,087
- Trade debts +€2,036
up €2,036 (+100%), from €2,033 to €4,070
- Taxes -€2,413
down €2,413 (-12.4%), from €19,408 to €16,995
- Gross operating margin -€2,259
down €2,259 (-2.6%), from €88,105 to €85,846
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,925 | €202,365 | +€9,440 | +4.9% |
| Fixed assets | 21/28 | €16,028 | €11,914 | -€4,114 | -25.7% |
| Tangible fixed assets | 22/27 | €16,028 | €11,914 | -€4,114 | -25.7% |
| Furniture and vehicles | 24 | €2,544 | €1,414 | -€1,130 | -44.4% |
| Other tangible fixed assets | 26 | €13,484 | €10,500 | -€2,984 | -22.1% |
| Current assets | 29/58 | €176,897 | €190,451 | +€13,554 | +7.7% |
| Amounts receivable within one year | 40/41 | €28,252 | €25,965 | -€2,287 | -8.1% |
| Trade receivables | 40 | €17,819 | €15,119 | -€2,700 | -15.2% |
| Other amounts receivable | 41 | €10,433 | €10,846 | +€413 | +4.0% |
| Current investments | 50/53 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,577 | €117,991 | +€15,415 | +15.0% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,495 | +€426 | +39.9% |
| Total equity and liabilities | 10/49 | €192,925 | €202,365 | +€9,440 | +4.9% |
| Equity | 10/15 | €127,876 | €124,902 | -€2,974 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,215 | €35,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,311 | €14,311 | = | 0.0% |
| Distributable reserves | 133 | €20,904 | €20,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,061 | €71,087 | -€2,974 | -4.0% |
| Amounts payable | 17/49 | €65,049 | €77,463 | +€12,414 | +19.1% |
| Amounts payable within one year | 42/48 | €65,049 | €77,463 | +€12,414 | +19.1% |
| Trade debts | 44 | €2,033 | €4,070 | +€2,036 | +100% |
| Suppliers | 440/4 | €2,033 | €4,070 | +€2,036 | +100% |
| Taxes, remuneration and social security | 45 | €13,016 | €8,394 | -€4,622 | -35.5% |
| Taxes | 450/3 | €9,995 | €8,394 | -€1,601 | -16.0% |
| Remuneration and social security | 454/9 | €3,021 | €0 | -€3,021 | -100% |
| Other amounts payable | 47/48 | €50,000 | €65,000 | +€15,000 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,555 | €4,114 | -€441 | -9.7% |
| Other operating charges | 640/8 | €278 | €1,065 | +€787 | +283% |
| Gross operating margin | 9900 | €88,105 | €85,846 | -€2,259 | -2.6% |
| Operating profit (loss) | 9901 | €83,272 | €80,667 | -€2,605 | -3.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,614 | €1,646 | +€32 | +2.0% |
| Recurring financial charges | 65 | €1,614 | €1,646 | +€32 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €81,658 | €79,021 | -€2,637 | -3.2% |
| Income taxes | 67/77 | €19,408 | €16,995 | -€2,413 | -12.4% |
| Profit (loss) for the period | 9904 | €62,250 | €62,026 | -€224 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,250 | €62,026 | -€224 | -0.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.