YVMA: 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.
What changed
YVMA
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,012
2024 · €6,135+€1,876
Equity
€6.4m
2024 · €6.4m+€8,012
Cash
€71,853
2024 · €165,580-€93,727
Balance sheet total
€6.5m
2024 · €6.5m-€30,457
Largest movements
Assets
- Cash -€93,727
down €93,727 (-56.6%), from €165,580 to €71,853
mainly Receivables within one year (-€64,118) and Trade debts (-€37,732)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Turnover +€16,970
up €16,970 (+2.8%), from €598,648 to €615,618
- Services and other goods +€15,116
up €15,116 (+4.0%), from €380,367 to €395,483
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.
Result 2024
€6,135
Turnover
+€16,970
Other operating income
-€17
Services and other goods
-€15,116
Staff costs
-€770
Other operating charges
-€904
Financial income
+€248
Financial charges
-€24
Taxes
+€1,489
Result 2025
€8,012
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€92,744
Investment
-€983
Financing
€0
Cash 2024
€165,580
From operations (derived)
-€92,744
Net result for the year
+€8,012
Receivables within one year
-€64,118
Deferred charges and accrued income
+€1,831
Trade debts
-€37,732
Tax, wage and social debts
-€737
Investment (derived)
-€983
Current investments
-€983
Cash 2025
€71,853
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,538,710 | €6,508,253 | -€30,457 | -0.5% |
| Fixed assets | 21/28 | €6,061,761 | €6,061,761 | = | 0.0% |
| Financial fixed assets | 28 | €6,061,761 | €6,061,761 | = | 0.0% |
| Affiliated companies | 280/1 | €6,061,761 | €6,061,761 | = | 0.0% |
| Participating interests | 280 | €6,061,761 | €6,061,761 | = | 0.0% |
| Current assets | 29/58 | €476,949 | €446,492 | -€30,457 | -6.4% |
| Amounts receivable within one year | 40/41 | €62,945 | €127,063 | +€64,118 | +102% |
| Trade receivables | 40 | €62,920 | €127,038 | +€64,118 | +102% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Current investments | 50/53 | €246,593 | €247,575 | +€983 | +0.4% |
| Other investments | 51/53 | €246,593 | €247,575 | +€983 | +0.4% |
| Cash at bank and in hand | 54/58 | €165,580 | €71,853 | -€93,727 | -56.6% |
| Deferred charges and accrued income | 490/1 | €1,831 | - | -€1,831 | |
| Total equity and liabilities | 10/49 | €6,538,710 | €6,508,253 | -€30,457 | -0.5% |
| Equity | 10/15 | €6,423,089 | €6,431,100 | +€8,012 | +0.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €43,750 | €43,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,129,339 | €6,137,350 | +€8,012 | +0.1% |
| Amounts payable | 17/49 | €115,622 | €77,152 | -€38,469 | -33.3% |
| Amounts payable within one year | 42/48 | €115,622 | €77,152 | -€38,469 | -33.3% |
| Trade debts | 44 | €79,416 | €41,684 | -€37,732 | -47.5% |
| Suppliers | 440/4 | €79,416 | €41,684 | -€37,732 | -47.5% |
| Taxes, remuneration and social security | 45 | €36,206 | €35,468 | -€737 | -2.0% |
| Taxes | 450/3 | €10,111 | €8,492 | -€1,618 | -16.0% |
| Remuneration and social security | 454/9 | €26,095 | €26,976 | +€881 | +3.4% |
| Operating income | 70/76A | €599,382 | €616,334 | +€16,952 | +2.8% |
| Turnover | 70 | €598,648 | €615,618 | +€16,970 | +2.8% |
| Other operating income | 74 | €734 | €716 | -€17 | -2.4% |
| Operating charges | 60/66A | €588,087 | €604,877 | +€16,790 | +2.9% |
| Services and other goods | 61 | €380,367 | €395,483 | +€15,116 | +4.0% |
| Remuneration, social security and pensions | 62 | €207,458 | €208,228 | +€770 | +0.4% |
| Other operating charges | 640/8 | €262 | €1,166 | +€904 | +346% |
| Operating profit (loss) | 9901 | €11,295 | €11,457 | +€162 | +1.4% |
| Financial income | 75/76B | €735 | €983 | +€248 | +33.8% |
| Recurring financial income | 75 | €735 | €983 | +€248 | +33.8% |
| Income from current assets | 751 | €735 | €983 | +€248 | +33.7% |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €234 | €258 | +€24 | +10.1% |
| Recurring financial charges | 65 | €234 | €258 | +€24 | +10.1% |
| Debt charges | 650 | €7 | - | -€7 | |
| Other financial charges | 652/9 | €228 | €258 | +€30 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €11,796 | €12,183 | +€387 | +3.3% |
| Income taxes | 67/77 | €5,660 | €4,171 | -€1,489 | -26.3% |
| Taxes | 670/3 | €5,660 | €4,300 | -€1,360 | -24.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €129 | +€129 | |
| Profit (loss) for the period | 9904 | €6,135 | €8,012 | +€1,876 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,135 | €8,012 | +€1,876 | +30.6% |
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 27 October 2026 via checked.be.