YVOMEDICAL: what changed
Two fiscal 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.
YVOMEDICAL
Largest movements
- Intangible fixed assets -€100,000
down €100,000 (-28.6%), from €349,589 to €249,589
- Tangible fixed assets +€96,017
up €96,017 (+3479.6%), from €2,759 to €98,777
of which Furniture and vehicles: +€96,509
- Deferred charges and accrued income -€38,257
down €38,257 (-16.9%), from €226,147 to €187,890
- Receivables within one year +€6,934
new in 2025: €6,934
- Other debts -€142,272
down €142,272 (-45.2%), from €314,593 to €172,321
- Reserves +€79,912
up €79,912 (+74.4%), from €107,341 to €187,253
- Debts after one year +€63,356
new in 2025: €63,356
- Profit (loss) carried forward +€63,330
no longer reported in 2025 (was -€63,330)
- Current portion of long-term debt -€52,741
down €52,741 (-42.7%), from €123,472 to €70,731
- Taxes +€43,760
up €43,760 (+12214.7%), from €358 to €44,119
- Staff costs -€41,094
down €41,094 (-41.7%), from €98,439 to €57,345
- Gross operating margin -€12,402
down €12,402 (-3.3%), from €374,554 to €362,152
- Financial charges -€10,278
down €10,278 (-47.4%), from €21,691 to €11,413
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.
Cash bridge derived
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 | €609,871 | €572,729 | -€37,142 | -6.1% |
| Fixed assets | 21/28 | €352,348 | €348,366 | -€3,983 | -1.1% |
| Intangible fixed assets | 21 | €349,589 | €249,589 | -€100,000 | -28.6% |
| Tangible fixed assets | 22/27 | €2,759 | €98,777 | +€96,017 | +3479.6% |
| Plant, machinery and equipment | 23 | €969 | €477 | -€492 | -50.8% |
| Furniture and vehicles | 24 | €1,790 | €98,299 | +€96,509 | +5391.3% |
| Current assets | 29/58 | €257,523 | €224,364 | -€33,159 | -12.9% |
| Amounts receivable within one year | 40/41 | - | €6,934 | +€6,934 | |
| Other amounts receivable | 41 | - | €6,934 | +€6,934 | |
| Cash at bank and in hand | 54/58 | €31,376 | €29,540 | -€1,836 | -5.9% |
| Deferred charges and accrued income | 490/1 | €226,147 | €187,890 | -€38,257 | -16.9% |
| Total equity and liabilities | 10/49 | €609,871 | €572,729 | -€37,142 | -6.1% |
| Equity | 10/15 | €56,011 | €199,253 | +€143,242 | +255.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €107,341 | €187,253 | +€79,912 | +74.4% |
| Distributable reserves | 133 | €107,341 | €187,253 | +€79,912 | +74.4% |
| Profit (loss) carried forward | 14 | -€63,330 | - | +€63,330 | |
| Amounts payable | 17/49 | €553,860 | €373,476 | -€180,384 | -32.6% |
| Amounts payable after more than one year | 17 | - | €63,356 | +€63,356 | |
| Financial debts | 170/4 | - | €63,356 | +€63,356 | |
| Amounts payable within one year | 42/48 | €535,672 | €310,039 | -€225,633 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €123,472 | €70,731 | -€52,741 | -42.7% |
| Trade debts | 44 | €75,364 | €40,495 | -€34,869 | -46.3% |
| Suppliers | 440/4 | €75,364 | €40,495 | -€34,869 | -46.3% |
| Taxes, remuneration and social security | 45 | €22,243 | €26,492 | +€4,249 | +19.1% |
| Taxes | 450/3 | €6,858 | €9,657 | +€2,799 | +40.8% |
| Remuneration and social security | 454/9 | €15,385 | €16,834 | +€1,450 | +9.4% |
| Other amounts payable | 47/48 | €314,593 | €172,321 | -€142,272 | -45.2% |
| Accrued charges and deferred income | 492/3 | €18,188 | €81 | -€18,107 | -99.6% |
| Remuneration, social security and pensions | 62 | €98,439 | €57,345 | -€41,094 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,440 | €104,539 | +€2,100 | +2.0% |
| Other operating charges | 640/8 | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €374,554 | €362,152 | -€12,402 | -3.3% |
| Operating profit (loss) | 9901 | €173,675 | €198,768 | +€25,092 | +14.4% |
| Financial income | 75/76B | €34 | €7 | -€27 | -79.7% |
| Recurring financial income | 75 | €34 | €7 | -€27 | -79.7% |
| Financial charges | 65/66B | €21,691 | €11,413 | -€10,278 | -47.4% |
| Recurring financial charges | 65 | €21,691 | €11,413 | -€10,278 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €152,018 | €187,361 | +€35,343 | +23.2% |
| Income taxes | 67/77 | €358 | €44,119 | +€43,760 | +12214.7% |
| Profit (loss) for the period | 9904 | €151,660 | €143,242 | -€8,417 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €151,660 | €143,242 | -€8,417 | -5.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.