YVM INVEST: what changed
What changed
YVM INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€26,861
2024 · -€78,871+€52,011
Equity
€542,451
2024 · €569,311-€26,861
Cash
€14,213
2024 · €34,132-€19,919
Balance sheet total
€1.7m
2024 · €1.8m-€155,589
Largest movements
Assets
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€36,783
down €36,783 (-2.2%), from €1.7m to €1.7m
of which Land and buildings: -€36,587
- Cash -€19,919
down €19,919 (-58.4%), from €34,132 to €14,213
mainly Other debts (-€126,435) and Net result for the year (-€26,861)
Equity and liabilities
- Other debts -€126,435
down €126,435 (-10.1%), from €1.3m to €1.1m
- Profit (loss) carried forward -€26,861
down €26,861 (-7.7%), from €349,311 to €322,451
Income statement
- Depreciation -€38,450
down €38,450 (-51.1%), from €75,233 to €36,783
- Gross operating margin -€24,989
down €24,989 (-65.7%), from €38,060 to €13,070
- Other operating charges -€15,853
down €15,853 (-72.4%), from €21,906 to €6,053
- Financial charges -€11,369
down €11,369 (-98.3%), from €11,569 to €199
- Financial income +€3,318
new in 2025: €3,318
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€78,871
Gross operating margin
-€24,989
Depreciation
+€38,450
Other operating charges
+€15,853
Other operating items
+€7,968
Financial income
+€3,318
Financial charges
+€11,369
Taxes
+€41
Result 2025
-€26,861
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€119,919
Investment
+€100,000
Financing
€0
Cash 2024
€34,132
From operations (derived)
-€119,919
Net result for the year
-€26,861
Depreciation
+€36,783
Receivables within one year
-€626
Deferred charges and accrued income
-€487
Trade debts
-€1,898
Tax, wage and social debts
-€396
Other debts
-€126,435
Investment (derived)
+€100,000
Current investments
+€100,000
Cash 2025
€14,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,828,368 | €1,672,779 | -€155,589 | -8.5% |
| Fixed assets | 21/28 | €1,692,817 | €1,656,034 | -€36,783 | -2.2% |
| Tangible fixed assets | 22/27 | €1,692,317 | €1,655,534 | -€36,783 | -2.2% |
| Land and buildings | 22 | €1,692,121 | €1,655,534 | -€36,587 | -2.2% |
| Furniture and vehicles | 24 | €196 | €0 | -€196 | -100% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €135,550 | €16,745 | -€118,806 | -87.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €703 | €1,330 | +€626 | +89.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €703 | €1,330 | +€626 | +89.1% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €34,132 | €14,213 | -€19,919 | -58.4% |
| Deferred charges and accrued income | 490/1 | €715 | €1,202 | +€487 | +68.1% |
| Total equity and liabilities | 10/49 | €1,828,368 | €1,672,779 | -€155,589 | -8.5% |
| Equity | 10/15 | €569,311 | €542,451 | -€26,861 | -4.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349,311 | €322,451 | -€26,861 | -7.7% |
| Amounts payable | 17/49 | €1,259,056 | €1,130,328 | -€128,728 | -10.2% |
| Amounts payable within one year | 42/48 | €1,259,056 | €1,130,328 | -€128,728 | -10.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,140 | €242 | -€1,898 | -88.7% |
| Suppliers | 440/4 | €2,140 | €242 | -€1,898 | -88.7% |
| Taxes, remuneration and social security | 45 | €1,542 | €1,146 | -€396 | -25.7% |
| Taxes | 450/3 | €1,542 | €1,146 | -€396 | -25.7% |
| Other amounts payable | 47/48 | €1,255,374 | €1,128,939 | -€126,435 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,233 | €36,783 | -€38,450 | -51.1% |
| Other operating charges | 640/8 | €21,906 | €6,053 | -€15,853 | -72.4% |
| Non-recurring operating charges | 66A | €7,968 | €0 | -€7,968 | -100% |
| Gross operating margin | 9900 | €38,060 | €13,070 | -€24,989 | -65.7% |
| Operating profit (loss) | 9901 | -€67,048 | -€29,766 | +€37,282 | +55.6% |
| Financial income | 75/76B | - | €3,318 | +€3,318 | |
| Recurring financial income | 75 | - | €3,318 | +€3,318 | |
| Financial charges | 65/66B | €11,569 | €199 | -€11,369 | -98.3% |
| Recurring financial charges | 65 | €11,569 | €199 | -€11,369 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€78,617 | -€26,647 | +€51,970 | +66.1% |
| Income taxes | 67/77 | €255 | €214 | -€41 | -16.2% |
| Profit (loss) for the period | 9904 | -€78,871 | -€26,861 | +€52,011 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,871 | -€26,861 | +€52,011 | +65.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.