YVOLU-SON: 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.
YVOLU-SON
Largest movements
- Tangible fixed assets -€25,233
down €25,233 (-11.4%), from €221,597 to €196,364
of which Furniture and vehicles: -€18,262
- Receivables within one year +€8,080
up €8,080 (+65.0%), from €12,429 to €20,509
of which Other amounts receivable: +€4,868
- Cash +€7,254
up €7,254 (+3.4%), from €213,909 to €221,162
mainly Depreciation (+€41,198) and Other debts (+€19,476)
- Other debts +€19,476
up €19,476 (+12.3%), from €158,520 to €177,996
- Debts after one year -€11,413
down €11,413 (-10.1%), from €112,551 to €101,139
- Reserves -€10,279
down €10,279 (-8.5%), from €120,264 to €109,984
- Tax, wage and social debts -€8,961
down €8,961 (-26.0%), from €34,492 to €25,531
of which Remuneration and social security: -€9,600
- Depreciation +€2,208
up €2,208 (+5.7%), from €38,990 to €41,198
- Other operating charges -€689
down €689 (-39.7%), from €1,737 to €1,048
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 | €447,934 | €439,793 | -€8,142 | -1.8% |
| Fixed assets | 21/28 | €221,597 | €196,364 | -€25,233 | -11.4% |
| Tangible fixed assets | 22/27 | €221,597 | €196,364 | -€25,233 | -11.4% |
| Land and buildings | 22 | €133,899 | €127,238 | -€6,662 | -5.0% |
| Furniture and vehicles | 24 | €85,111 | €66,849 | -€18,262 | -21.5% |
| Other tangible fixed assets | 26 | €2,587 | €2,277 | -€310 | -12.0% |
| Current assets | 29/58 | €226,338 | €243,429 | +€17,092 | +7.6% |
| Amounts receivable within one year | 40/41 | €12,429 | €20,509 | +€8,080 | +65.0% |
| Trade receivables | 40 | €2,413 | €5,625 | +€3,212 | +133% |
| Other amounts receivable | 41 | €10,016 | €14,884 | +€4,868 | +48.6% |
| Cash at bank and in hand | 54/58 | €213,909 | €221,162 | +€7,254 | +3.4% |
| Deferred charges and accrued income | 490/1 | - | €1,758 | +€1,758 | |
| Total equity and liabilities | 10/49 | €447,934 | €439,793 | -€8,142 | -1.8% |
| Equity | 10/15 | €126,464 | €116,184 | -€10,279 | -8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,264 | €109,984 | -€10,279 | -8.5% |
| Distributable reserves | 133 | €120,264 | €109,984 | -€10,279 | -8.5% |
| Amounts payable | 17/49 | €321,471 | €323,609 | +€2,138 | +0.7% |
| Amounts payable after more than one year | 17 | €112,551 | €101,139 | -€11,413 | -10.1% |
| Financial debts | 170/4 | €112,551 | €101,139 | -€11,413 | -10.1% |
| Amounts payable within one year | 42/48 | €208,919 | €222,470 | +€13,550 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €12,878 | €12,132 | -€746 | -5.8% |
| Trade debts | 44 | €3,030 | €6,811 | +€3,781 | +125% |
| Suppliers | 440/4 | €3,030 | €6,811 | +€3,781 | +125% |
| Taxes, remuneration and social security | 45 | €34,492 | €25,531 | -€8,961 | -26.0% |
| Taxes | 450/3 | €7,292 | €7,931 | +€639 | +8.8% |
| Remuneration and social security | 454/9 | €27,200 | €17,600 | -€9,600 | -35.3% |
| Other amounts payable | 47/48 | €158,520 | €177,996 | +€19,476 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,990 | €41,198 | +€2,208 | +5.7% |
| Other operating charges | 640/8 | €1,737 | €1,048 | -€689 | -39.7% |
| Gross operating margin | 9900 | €34,889 | €34,630 | -€259 | -0.7% |
| Operating profit (loss) | 9901 | -€5,839 | -€7,616 | -€1,778 | -30.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,757 | €2,531 | -€226 | -8.2% |
| Recurring financial charges | 65 | €2,757 | €2,531 | -€226 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,596 | -€10,147 | -€1,552 | -18.1% |
| Income taxes | 67/77 | €138 | €132 | -€6 | -4.4% |
| Profit (loss) for the period | 9904 | -€8,734 | -€10,279 | -€1,546 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,734 | -€10,279 | -€1,546 | -17.7% |
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 14 October 2026 via checked.be.