YVING: what changed
Two fiscal 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.
YVING
Largest movements
- Tangible fixed assets +€170,505
up €170,505 (+67.8%), from €251,665 to €422,169
of which Land and buildings: +€175,997
- Cash +€86,671
up €86,671 (+82.9%), from €104,589 to €191,260
mainly Debts after one year (+€150,000) and Net result for the year (+€112,558)
- Debts after one year +€150,000
up €150,000 (+20.0%), from €750,000 to €900,000
- Reserves +€112,558
up €112,558 (+3.5%), from €3.2m to €3.3m
of which Distributable reserves: +€112,558
- Financial income +€145,832
up €145,832 (+169.8%), from €85,860 to €231,692
- Taxes +€45,053
up €45,053 (+952.4%), from €4,731 to €49,784
- Other operating charges +€23,206
up €23,206 (+309.2%), from €7,504 to €30,711
- Gross operating margin -€12,407
down €12,407 (-36.1%), from €34,368 to €21,962
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.
Cash bridge derived
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 | €5,327,737 | €5,571,549 | +€243,812 | +4.6% |
| Fixed assets | 21/28 | €1,564,951 | €1,735,456 | +€170,505 | +10.9% |
| Tangible fixed assets | 22/27 | €251,665 | €422,169 | +€170,505 | +67.8% |
| Land and buildings | 22 | €233,221 | €409,218 | +€175,997 | +75.5% |
| Plant, machinery and equipment | 23 | €18,444 | €12,951 | -€5,493 | -29.8% |
| Financial fixed assets | 28 | €1,313,286 | €1,313,286 | = | 0.0% |
| Current assets | 29/58 | €3,762,786 | €3,836,094 | +€73,307 | +1.9% |
| Amounts receivable within one year | 40/41 | €26,021 | €45,745 | +€19,724 | +75.8% |
| Other amounts receivable | 41 | €26,021 | €45,745 | +€19,724 | +75.8% |
| Current investments | 50/53 | €3,632,176 | €3,599,089 | -€33,087 | -0.9% |
| Cash at bank and in hand | 54/58 | €104,589 | €191,260 | +€86,671 | +82.9% |
| Total equity and liabilities | 10/49 | €5,327,737 | €5,571,549 | +€243,812 | +4.6% |
| Equity | 10/15 | €4,438,089 | €4,550,648 | +€112,558 | +2.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,233,971 | €3,346,530 | +€112,558 | +3.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €3,227,821 | €3,340,380 | +€112,558 | +3.5% |
| Profit (loss) carried forward | 14 | €1,142,618 | €1,142,618 | = | 0.0% |
| Amounts payable | 17/49 | €889,648 | €1,020,902 | +€131,254 | +14.8% |
| Amounts payable after more than one year | 17 | €750,000 | €900,000 | +€150,000 | +20.0% |
| Other amounts payable | 178/9 | €750,000 | €900,000 | +€150,000 | +20.0% |
| Amounts payable within one year | 42/48 | €139,648 | €120,902 | -€18,746 | -13.4% |
| Trade debts | 44 | - | €21 | +€21 | |
| Suppliers | 440/4 | - | €21 | +€21 | |
| Taxes, remuneration and social security | 45 | €20,198 | €0 | -€20,198 | -100.0% |
| Taxes | 450/3 | €20,198 | €0 | -€20,198 | -100.0% |
| Other amounts payable | 47/48 | €119,450 | €120,880 | +€1,430 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,583 | €18,495 | -€88 | -0.5% |
| Other operating charges | 640/8 | €7,504 | €30,711 | +€23,206 | +309.2% |
| Gross operating margin | 9900 | €34,368 | €21,962 | -€12,407 | -36.1% |
| Operating profit (loss) | 9901 | €8,281 | -€27,244 | -€35,526 | |
| Financial income | 75/76B | €85,860 | €231,692 | +€145,832 | +169.8% |
| Recurring financial income | 75 | €85,860 | €231,692 | +€145,832 | +169.8% |
| Financial charges | 65/66B | €42,104 | €42,105 | +€0 | 0.0% |
| Recurring financial charges | 65 | €42,104 | €42,105 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €52,037 | €162,342 | +€110,306 | +212.0% |
| Income taxes | 67/77 | €4,731 | €49,784 | +€45,053 | +952.4% |
| Profit (loss) for the period | 9904 | €47,306 | €112,558 | +€65,252 | +137.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,306 | €112,558 | +€65,252 | +137.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.