YVISA: 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.
YVISA
Largest movements
- Stocks and contracts -€55,392
down €55,392 (-85.3%), from €64,956 to €9,564
- Tangible fixed assets -€37,116
down €37,116 (-66.9%), from €55,503 to €18,387
of which Other tangible fixed assets: -€30,620
- Cash -€17,307
down €17,307 (-32.8%), from €52,715 to €35,408
- Receivables within one year +€11,334
up €11,334 (+319.6%), from €3,547 to €14,881
of which Trade receivables: +€6,931
- Intangible fixed assets -€9,901
no longer reported in 2024 (was €9,901)
- Profit (loss) carried forward -€27,529
down €27,529 (-57.6%), from €47,831 to €20,302
- Tax, wage and social debts -€26,177
down €26,177 (-56.9%), from €46,044 to €19,866
of which Remuneration and social security: -€20,683
- Debts after one year -€21,603
no longer reported in 2024 (was €21,603)
- Trade debts -€18,565
down €18,565 (-60.8%), from €30,543 to €11,979
- Current portion of long-term debt -€13,256
no longer reported in 2024 (was €13,256)
- Staff costs +€114,063
up €114,063 (+42.9%), from €265,678 to €379,741
- Gross operating margin +€105,889
up €105,889 (+32.7%), from €323,702 to €429,591
- Depreciation +€8,971
up €8,971 (+19.8%), from €45,412 to €54,383
- Financial charges +€7,656
up €7,656 (+89.3%), from €8,569 to €16,224
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,747 | €79,562 | -€110,184 | -58.1% |
| Fixed assets | 21/28 | €65,505 | €18,587 | -€46,917 | -71.6% |
| Intangible fixed assets | 21 | €9,901 | - | -€9,901 | |
| Tangible fixed assets | 22/27 | €55,503 | €18,387 | -€37,116 | -66.9% |
| Furniture and vehicles | 24 | €18,255 | €11,758 | -€6,496 | -35.6% |
| Other tangible fixed assets | 26 | €37,248 | €6,629 | -€30,620 | -82.2% |
| Financial fixed assets | 28 | €100 | €200 | +€100 | +100.0% |
| Current assets | 29/58 | €124,242 | €60,975 | -€63,267 | -50.9% |
| Stocks and contracts in progress | 3 | €64,956 | €9,564 | -€55,392 | -85.3% |
| Stocks | 30/36 | €64,956 | €9,564 | -€55,392 | -85.3% |
| Amounts receivable within one year | 40/41 | €3,547 | €14,881 | +€11,334 | +319.6% |
| Trade receivables | 40 | €844 | €7,776 | +€6,931 | +821.2% |
| Other amounts receivable | 41 | €2,703 | €7,105 | +€4,402 | +162.9% |
| Cash at bank and in hand | 54/58 | €52,715 | €35,408 | -€17,307 | -32.8% |
| Deferred charges and accrued income | 490/1 | €3,025 | €1,123 | -€1,902 | -62.9% |
| Total equity and liabilities | 10/49 | €189,747 | €79,562 | -€110,184 | -58.1% |
| Equity | 10/15 | €66,431 | €38,902 | -€27,529 | -41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,831 | €20,302 | -€27,529 | -57.6% |
| Amounts payable | 17/49 | €123,315 | €40,660 | -€82,655 | -67.0% |
| Amounts payable after more than one year | 17 | €21,603 | - | -€21,603 | |
| Financial debts | 170/4 | €21,603 | - | -€21,603 | |
| Amounts payable within one year | 42/48 | €101,713 | €33,952 | -€67,761 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €13,256 | - | -€13,256 | |
| Trade debts | 44 | €30,543 | €11,979 | -€18,565 | -60.8% |
| Suppliers | 440/4 | €30,543 | €11,979 | -€18,565 | -60.8% |
| Taxes, remuneration and social security | 45 | €46,044 | €19,866 | -€26,177 | -56.9% |
| Taxes | 450/3 | €5,494 | - | -€5,494 | |
| Remuneration and social security | 454/9 | €40,550 | €19,866 | -€20,683 | -51.0% |
| Other amounts payable | 47/48 | €11,869 | €2,107 | -€9,762 | -82.2% |
| Accrued charges and deferred income | 492/3 | - | €6,708 | +€6,708 | |
| Remuneration, social security and pensions | 62 | €265,678 | €379,741 | +€114,063 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,412 | €54,383 | +€8,971 | +19.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,391 | +€1,391 | |
| Other operating charges | 640/8 | €1,610 | €1,699 | +€88 | +5.5% |
| Non-recurring operating charges | 66A | - | €2,604 | +€2,604 | |
| Gross operating margin | 9900 | €323,702 | €429,591 | +€105,889 | +32.7% |
| Operating profit (loss) | 9901 | €11,003 | -€10,226 | -€21,229 | |
| Financial income | 75/76B | €2 | €90 | +€87 | +3727.4% |
| Recurring financial income | 75 | €2 | €90 | +€87 | +3727.4% |
| Financial charges | 65/66B | €8,569 | €16,224 | +€7,656 | +89.3% |
| Recurring financial charges | 65 | €8,569 | €16,224 | +€7,656 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €2,436 | -€26,361 | -€28,797 | |
| Income taxes | 67/77 | - | €1,168 | +€1,168 | |
| Profit (loss) for the period | 9904 | €2,436 | -€27,529 | -€29,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,436 | -€27,529 | -€29,965 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.