YVKB: 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.
YVKB
Largest movements
- Cash -€19,274
down €19,274 (-66.0%), from €29,208 to €9,934
mainly Contributions, distributions and other (-€45,000) and Tax, wage and social debts (-€19,087)
- Receivables within one year +€5,743
up €5,743 (+49.5%), from €11,594 to €17,336
of which Other amounts receivable: +€5,327
- Tangible fixed assets -€679
down €679 (-18.1%), from €3,753 to €3,074
of which Furniture and vehicles: -€947
- Tax, wage and social debts -€19,087
down €19,087 (-89.0%), from €21,446 to €2,359
of which Taxes: -€19,087
- Reserves +€2,703
up €2,703 (+13.7%), from €19,749 to €22,452
- Other debts +€2,172
up €2,172 (+383.6%), from €566 to €2,738
- Gross operating margin -€12,790
down €12,790 (-16.9%), from €75,641 to €62,851
- Taxes -€3,106
down €3,106 (-19.7%), from €15,778 to €12,673
- Financial income -€1,407
down €1,407 (-99.8%), from €1,409 to €3
- Depreciation +€797
up €797 (+74.6%), from €1,068 to €1,865
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 | €45,031 | €30,827 | -€14,204 | -31.5% |
| Fixed assets | 21/28 | €3,753 | €3,074 | -€679 | -18.1% |
| Tangible fixed assets | 22/27 | €3,753 | €3,074 | -€679 | -18.1% |
| Plant, machinery and equipment | 23 | €1,611 | €1,880 | +€268 | +16.7% |
| Furniture and vehicles | 24 | €2,142 | €1,195 | -€947 | -44.2% |
| Current assets | 29/58 | €41,278 | €27,752 | -€13,525 | -32.8% |
| Amounts receivable within one year | 40/41 | €11,594 | €17,336 | +€5,743 | +49.5% |
| Trade receivables | 40 | €11,594 | €12,009 | +€415 | +3.6% |
| Other amounts receivable | 41 | - | €5,327 | +€5,327 | |
| Cash at bank and in hand | 54/58 | €29,208 | €9,934 | -€19,274 | -66.0% |
| Deferred charges and accrued income | 490/1 | €476 | €482 | +€6 | +1.3% |
| Total equity and liabilities | 10/49 | €45,031 | €30,827 | -€14,204 | -31.5% |
| Equity | 10/15 | €22,999 | €25,702 | +€2,703 | +11.8% |
| Contributions | 10/11 | €3,250 | €3,250 | = | 0.0% |
| Reserves | 13 | €19,749 | €22,452 | +€2,703 | +13.7% |
| Distributable reserves | 133 | €19,749 | €22,452 | +€2,703 | +13.7% |
| Amounts payable | 17/49 | €22,031 | €5,124 | -€16,907 | -76.7% |
| Amounts payable within one year | 42/48 | €22,031 | €5,124 | -€16,907 | -76.7% |
| Trade debts | 44 | €19 | €27 | +€8 | +42.5% |
| Suppliers | 440/4 | €19 | €27 | +€8 | +42.5% |
| Taxes, remuneration and social security | 45 | €21,446 | €2,359 | -€19,087 | -89.0% |
| Taxes | 450/3 | €20,446 | €1,359 | -€19,087 | -93.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €566 | €2,738 | +€2,172 | +383.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €1,865 | +€797 | +74.6% |
| Other operating charges | 640/8 | €561 | €528 | -€33 | -5.9% |
| Gross operating margin | 9900 | €75,641 | €62,851 | -€12,790 | -16.9% |
| Operating profit (loss) | 9901 | €74,012 | €60,458 | -€13,554 | -18.3% |
| Financial income | 75/76B | €1,409 | €3 | -€1,407 | -99.8% |
| Recurring financial income | 75 | €1,409 | €3 | -€1,407 | -99.8% |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.6% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €75,337 | €60,376 | -€14,962 | -19.9% |
| Income taxes | 67/77 | €15,778 | €12,673 | -€3,106 | -19.7% |
| Profit (loss) for the period | 9904 | €59,559 | €47,703 | -€11,856 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,559 | €47,703 | -€11,856 | -19.9% |
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 8 October 2026 via checked.be.