YvKa: 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.
YvKa
Largest movements
- Cash -€129,312
down €129,312 (-53.9%), from €239,998 to €110,686
mainly Net result for the year (-€86,949) and Tax, wage and social debts (-€53,151)
- Receivables within one year -€15,697
down €15,697 (-32.0%), from €48,993 to €33,297
of which Trade receivables: -€19,994
- Tangible fixed assets -€15,467
down €15,467 (-14.0%), from €110,203 to €94,735
of which Land and buildings: -€12,801
- Receivables after one year +€10,000
new in 2025: €10,000
- Reserves -€86,949
down €86,949 (-33.4%), from €260,041 to €173,092
- Tax, wage and social debts -€53,151
down €53,151 (-51.5%), from €103,287 to €50,136
- Short-term financial debts -€23,534
no longer reported in 2025 (was €23,534)
- Trade debts +€14,258
up €14,258 (+295.1%), from €4,832 to €19,090
- Gross operating margin -€434,078
down €434,078, from €375,787 to -€58,291
- Taxes -€88,248
down €88,248 (-99.2%), from €88,977 to €728
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 | €411,694 | €262,318 | -€149,376 | -36.3% |
| Fixed assets | 21/28 | €110,203 | €94,735 | -€15,467 | -14.0% |
| Tangible fixed assets | 22/27 | €110,203 | €94,735 | -€15,467 | -14.0% |
| Land and buildings | 22 | €80,498 | €67,697 | -€12,801 | -15.9% |
| Plant, machinery and equipment | 23 | - | €3,409 | +€3,409 | |
| Furniture and vehicles | 24 | €27,105 | €21,030 | -€6,074 | -22.4% |
| Other tangible fixed assets | 26 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €301,492 | €167,583 | -€133,909 | -44.4% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Trade receivables | 290 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €48,993 | €33,297 | -€15,697 | -32.0% |
| Trade receivables | 40 | €33,832 | €13,838 | -€19,994 | -59.1% |
| Other amounts receivable | 41 | €15,162 | €19,459 | +€4,297 | +28.3% |
| Cash at bank and in hand | 54/58 | €239,998 | €110,686 | -€129,312 | -53.9% |
| Deferred charges and accrued income | 490/1 | €12,500 | €13,601 | +€1,100 | +8.8% |
| Total equity and liabilities | 10/49 | €411,694 | €262,318 | -€149,376 | -36.3% |
| Equity | 10/15 | €280,041 | €193,092 | -€86,949 | -31.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €260,041 | €173,092 | -€86,949 | -33.4% |
| Distributable reserves | 133 | €260,041 | €173,092 | -€86,949 | -33.4% |
| Amounts payable | 17/49 | €131,653 | €69,226 | -€62,427 | -47.4% |
| Amounts payable within one year | 42/48 | €131,653 | €69,226 | -€62,427 | -47.4% |
| Financial debts | 43 | €23,534 | - | -€23,534 | |
| Credit institutions | 430/8 | €23,534 | - | -€23,534 | |
| Trade debts | 44 | €4,832 | €19,090 | +€14,258 | +295.1% |
| Suppliers | 440/4 | €4,832 | €19,090 | +€14,258 | +295.1% |
| Taxes, remuneration and social security | 45 | €103,287 | €50,136 | -€53,151 | -51.5% |
| Taxes | 450/3 | €103,287 | €50,136 | -€53,151 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,684 | €23,095 | +€1,412 | +6.5% |
| Other operating charges | 640/8 | €1,707 | €1,642 | -€64 | -3.8% |
| Gross operating margin | 9900 | €375,787 | -€58,291 | -€434,078 | |
| Operating profit (loss) | 9901 | €352,397 | -€83,029 | -€435,426 | |
| Financial income | 75/76B | €2,577 | €911 | -€1,666 | -64.6% |
| Recurring financial income | 75 | €2,577 | €911 | -€1,666 | -64.6% |
| Financial charges | 65/66B | €4,312 | €4,103 | -€209 | -4.8% |
| Recurring financial charges | 65 | €4,312 | €4,103 | -€209 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €350,662 | -€86,221 | -€436,883 | |
| Income taxes | 67/77 | €88,977 | €728 | -€88,248 | -99.2% |
| Profit (loss) for the period | 9904 | €261,685 | -€86,949 | -€348,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €261,685 | -€86,949 | -€348,634 |
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 7 October 2026 via checked.be.