YVOMED: 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.
YVOMED
Largest movements
- Cash +€15,135
up €15,135 (+15.2%), from €99,800 to €114,936
mainly Net result for the year (+€10,857) and Depreciation (+€8,158)
- Tangible fixed assets -€8,060
down €8,060 (-17.2%), from €46,888 to €38,828
of which Land and buildings: -€7,699
- Reserves +€10,500
up €10,500 (+42.5%), from €24,723 to €35,223
of which Distributable reserves: +€10,500
- Other debts -€2,869
down €2,869 (-10.3%), from €27,983 to €25,114
- Gross operating margin -€7,502
down €7,502 (-19.9%), from €37,618 to €30,116
- Depreciation -€1,409
down €1,409 (-14.7%), from €9,567 to €8,158
- Other operating charges +€1,102
up €1,102 (+48.2%), from €2,286 to €3,388
- Financial income +€692
up €692 (+1,653%), from €42 to €734
- Taxes -€459
down €459 (-5.4%), from €8,428 to €7,969
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 | €149,192 | €157,122 | +€7,930 | +5.3% |
| Fixed assets | 21/28 | €46,888 | €38,828 | -€8,060 | -17.2% |
| Tangible fixed assets | 22/27 | €46,888 | €38,828 | -€8,060 | -17.2% |
| Land and buildings | 22 | €41,943 | €34,245 | -€7,699 | -18.4% |
| Furniture and vehicles | 24 | €4,945 | €4,583 | -€361 | -7.3% |
| Current assets | 29/58 | €102,304 | €118,294 | +€15,990 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,621 | €2,313 | +€691 | +42.6% |
| Other amounts receivable | 41 | €1,621 | €2,313 | +€691 | +42.6% |
| Cash at bank and in hand | 54/58 | €99,800 | €114,936 | +€15,135 | +15.2% |
| Deferred charges and accrued income | 490/1 | €882 | €1,046 | +€163 | +18.5% |
| Total equity and liabilities | 10/49 | €149,192 | €157,122 | +€7,930 | +5.3% |
| Equity | 10/15 | €121,152 | €132,009 | +€10,857 | +9.0% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €24,723 | €35,223 | +€10,500 | +42.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,863 | €1,863 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €31,500 | +€10,500 | +50.0% |
| Profit (loss) carried forward | 14 | €84,021 | €84,378 | +€357 | +0.4% |
| Amounts payable | 17/49 | €28,040 | €25,114 | -€2,927 | -10.4% |
| Amounts payable within one year | 42/48 | €28,040 | €25,114 | -€2,927 | -10.4% |
| Trade debts | 44 | €58 | - | -€58 | |
| Suppliers | 440/4 | €58 | - | -€58 | |
| Other amounts payable | 47/48 | €27,983 | €25,114 | -€2,869 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,567 | €8,158 | -€1,409 | -14.7% |
| Other operating charges | 640/8 | €2,286 | €3,388 | +€1,102 | +48.2% |
| Gross operating margin | 9900 | €37,618 | €30,116 | -€7,502 | -19.9% |
| Operating profit (loss) | 9901 | €25,765 | €18,570 | -€7,195 | -27.9% |
| Financial income | 75/76B | €42 | €734 | +€692 | +1,653% |
| Recurring financial income | 75 | €42 | €734 | +€692 | +1,653% |
| Financial charges | 65/66B | €444 | €478 | +€34 | +7.6% |
| Recurring financial charges | 65 | €444 | €478 | +€34 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €25,363 | €18,826 | -€6,537 | -25.8% |
| Income taxes | 67/77 | €8,428 | €7,969 | -€459 | -5.4% |
| Profit (loss) for the period | 9904 | €16,935 | €10,857 | -€6,079 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,935 | €10,857 | -€6,079 | -35.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.