YVKKV: 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.
YVKKV
Largest movements
- Current investments -€12,148
down €12,148 (-13.0%), from €93,198 to €81,050
- Cash -€8,382
down €8,382 (-21.9%), from €38,251 to €29,869
mainly Net result for the year (-€24,406) and Short-term financial debts (-€174)
- Reserves -€24,406
down €24,406 (-19.6%), from €124,347 to €99,942
- Other debts +€3,904
up €3,904 (+112.7%), from €3,465 to €7,369
- Gross operating margin -€88,525
down €88,525, from €57,112 to -€31,413
- Taxes -€11,072
down €11,072 (-100.0%), from €11,072 to €0
- Financial income +€7,577
up €7,577 (+2851.3%), from €266 to €7,843
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 | €133,129 | €112,539 | -€20,590 | -15.5% |
| Current assets | 29/58 | €133,129 | €112,539 | -€20,590 | -15.5% |
| Amounts receivable within one year | 40/41 | €1,680 | €1,620 | -€59 | -3.5% |
| Trade receivables | 40 | - | €106 | +€106 | |
| Other amounts receivable | 41 | €1,680 | €1,514 | -€166 | -9.9% |
| Current investments | 50/53 | €93,198 | €81,050 | -€12,148 | -13.0% |
| Cash at bank and in hand | 54/58 | €38,251 | €29,869 | -€8,382 | -21.9% |
| Total equity and liabilities | 10/49 | €133,129 | €112,539 | -€20,590 | -15.5% |
| Equity | 10/15 | €129,347 | €104,942 | -€24,406 | -18.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,347 | €99,942 | -€24,406 | -19.6% |
| Distributable reserves | 133 | €124,347 | €99,942 | -€24,406 | -19.6% |
| Amounts payable | 17/49 | €3,781 | €7,597 | +€3,816 | +100.9% |
| Amounts payable within one year | 42/48 | €3,781 | €7,597 | +€3,816 | +100.9% |
| Financial debts | 43 | €279 | €105 | -€174 | -62.3% |
| Credit institutions | 430/8 | €279 | €105 | -€174 | -62.3% |
| Trade debts | 44 | €18 | €0 | -€18 | -100.0% |
| Suppliers | 440/4 | €18 | €0 | -€18 | -100.0% |
| Taxes, remuneration and social security | 45 | €20 | €123 | +€103 | +521.6% |
| Taxes | 450/3 | €20 | €123 | +€103 | +521.6% |
| Other amounts payable | 47/48 | €3,465 | €7,369 | +€3,904 | +112.7% |
| Other operating charges | 640/8 | €408 | €418 | +€10 | +2.5% |
| Gross operating margin | 9900 | €57,112 | -€31,413 | -€88,525 | |
| Operating profit (loss) | 9901 | €56,704 | -€31,831 | -€88,535 | |
| Financial income | 75/76B | €266 | €7,843 | +€7,577 | +2851.3% |
| Recurring financial income | 75 | €266 | €7,843 | +€7,577 | +2851.3% |
| Financial charges | 65/66B | €25 | €417 | +€392 | +1568.2% |
| Recurring financial charges | 65 | €25 | €417 | +€392 | +1568.2% |
| Profit (loss) for the period before taxes | 9903 | €56,945 | -€24,406 | -€81,350 | |
| Income taxes | 67/77 | €11,072 | €0 | -€11,072 | -100.0% |
| Profit (loss) for the period | 9904 | €45,873 | -€24,406 | -€70,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,873 | -€24,406 | -€70,278 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.