YVOIRE: 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.
YVOIRE
Largest movements
- Cash -€34,695
down €34,695 (-60.2%), from €57,599 to €22,904
mainly Other debts (-€39,295) and Trade debts (-€8,261)
- Tangible fixed assets -€9,478
down €9,478 (-91.0%), from €10,412 to €934
of which Furniture and vehicles: -€9,122
- Receivables within one year +€2,300
up €2,300 (+46.8%), from €4,916 to €7,217
of which Other amounts receivable: +€6,101
- Deferred charges and accrued income -€2,005
down €2,005 (-19.6%), from €10,226 to €8,221
- Other debts -€39,295
no longer reported in 2025 (was €39,295)
- Trade debts -€8,261
down €8,261 (-88.2%), from €9,364 to €1,103
- Reserves +€7,800
up €7,800 (+143%), from €5,467 to €13,267
of which Distributable reserves: +€7,800
- Tax, wage and social debts -€4,167
down €4,167 (-39.8%), from €10,477 to €6,310
- Gross operating margin -€10,317
down €10,317 (-38.4%), from €26,835 to €16,518
- Depreciation -€3,497
down €3,497 (-87.9%), from €3,979 to €482
- Other operating charges -€1,585
down €1,585 (-63.6%), from €2,493 to €908
- Taxes +€1,265
up €1,265 (+24.6%), from €5,146 to €6,410
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,153 | €39,275 | -€43,878 | -52.8% |
| Fixed assets | 21/28 | €10,412 | €934 | -€9,478 | -91.0% |
| Tangible fixed assets | 22/27 | €10,412 | €934 | -€9,478 | -91.0% |
| Furniture and vehicles | 24 | €9,865 | €743 | -€9,122 | -92.5% |
| Other tangible fixed assets | 26 | €547 | €191 | -€356 | -65.1% |
| Current assets | 29/58 | €72,741 | €38,342 | -€34,400 | -47.3% |
| Amounts receivable within one year | 40/41 | €4,916 | €7,217 | +€2,300 | +46.8% |
| Trade receivables | 40 | €3,926 | €125 | -€3,801 | -96.8% |
| Other amounts receivable | 41 | €990 | €7,092 | +€6,101 | +616% |
| Cash at bank and in hand | 54/58 | €57,599 | €22,904 | -€34,695 | -60.2% |
| Deferred charges and accrued income | 490/1 | €10,226 | €8,221 | -€2,005 | -19.6% |
| Total equity and liabilities | 10/49 | €83,153 | €39,275 | -€43,878 | -52.8% |
| Equity | 10/15 | €24,017 | €31,863 | +€7,845 | +32.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,467 | €13,267 | +€7,800 | +143% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €3,612 | €11,412 | +€7,800 | +216% |
| Profit (loss) carried forward | 14 | - | €45 | +€45 | |
| Amounts payable | 17/49 | €59,136 | €7,412 | -€51,723 | -87.5% |
| Amounts payable within one year | 42/48 | €59,136 | €7,412 | -€51,723 | -87.5% |
| Trade debts | 44 | €9,364 | €1,103 | -€8,261 | -88.2% |
| Suppliers | 440/4 | €9,364 | €1,103 | -€8,261 | -88.2% |
| Taxes, remuneration and social security | 45 | €10,477 | €6,310 | -€4,167 | -39.8% |
| Taxes | 450/3 | €10,477 | €6,310 | -€4,167 | -39.8% |
| Other amounts payable | 47/48 | €39,295 | - | -€39,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,979 | €482 | -€3,497 | -87.9% |
| Other operating charges | 640/8 | €2,493 | €908 | -€1,585 | -63.6% |
| Gross operating margin | 9900 | €26,835 | €16,518 | -€10,317 | -38.4% |
| Operating profit (loss) | 9901 | €20,363 | €15,128 | -€5,235 | -25.7% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €873 | €962 | +€90 | +10.3% |
| Recurring financial charges | 65 | €873 | €962 | +€90 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €19,490 | €14,256 | -€5,235 | -26.9% |
| Income taxes | 67/77 | €5,146 | €6,410 | +€1,265 | +24.6% |
| Profit (loss) for the period | 9904 | €14,345 | €7,845 | -€6,499 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,345 | €7,845 | -€6,499 | -45.3% |
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 24 October 2026 via checked.be.