YVON & LEON: 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.
YVON & LEON
Largest movements
- Receivables within one year +€18,771
up €18,771 (+100%), from €18,732 to €37,503
of which Trade receivables: +€18,441
- Tangible fixed assets -€15,250
down €15,250 (-3.8%), from €400,015 to €384,765
of which Land and buildings: -€16,630
- Debts after one year -€33,377
down €33,377 (-11.0%), from €304,134 to €270,757
- Profit (loss) carried forward +€20,554
up €20,554 (+40.1%), from €51,252 to €71,806
- Trade debts -€13,838
down €13,838 (-54.2%), from €25,522 to €11,684
- Reserves +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€9,839
up €9,839 (+104%), from €9,488 to €19,327
of which Taxes: +€9,831
- Gross operating margin +€11,657
up €11,657 (+14.6%), from €79,879 to €91,536
- Taxes +€5,291
up €5,291 (+65.8%), from €8,041 to €13,332
- Depreciation -€2,521
down €2,521 (-9.3%), from €26,974 to €24,453
- Other operating charges +€1,638
up €1,638 (+49.5%), from €3,308 to €4,946
- Staff costs +€1,274
up €1,274 (+15.3%), from €8,327 to €9,601
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 | €499,168 | €496,047 | -€3,121 | -0.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €400,015 | €384,765 | -€15,250 | -3.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €400,015 | €384,765 | -€15,250 | -3.8% |
| Land and buildings | 22 | €357,985 | €341,355 | -€16,630 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,030 | €2,229 | +€199 | +9.8% |
| Other tangible fixed assets | 26 | - | €1,182 | +€1,182 | |
| Assets under construction and advance payments | 27 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €99,153 | €111,281 | +€12,128 | +12.2% |
| Stocks and contracts in progress | 3 | €14,826 | €14,268 | -€558 | -3.8% |
| Stocks | 30/36 | €14,826 | €14,268 | -€558 | -3.8% |
| Amounts receivable within one year | 40/41 | €18,732 | €37,503 | +€18,771 | +100% |
| Trade receivables | 40 | €18,016 | €36,456 | +€18,441 | +102% |
| Other amounts receivable | 41 | €717 | €1,047 | +€330 | +46.1% |
| Cash at bank and in hand | 54/58 | €63,256 | €59,007 | -€4,249 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,339 | €503 | -€1,835 | -78.5% |
| Total equity and liabilities | 10/49 | €499,168 | €496,047 | -€3,121 | -0.6% |
| Equity | 10/15 | €57,452 | €88,006 | +€30,554 | +53.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €51,252 | €71,806 | +€20,554 | +40.1% |
| Amounts payable | 17/49 | €441,716 | €408,041 | -€33,675 | -7.6% |
| Amounts payable after more than one year | 17 | €304,134 | €270,757 | -€33,377 | -11.0% |
| Financial debts | 170/4 | €304,134 | €270,757 | -€33,377 | -11.0% |
| Amounts payable within one year | 42/48 | €129,512 | €130,192 | +€680 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €32,809 | €33,377 | +€568 | +1.7% |
| Financial debts | 43 | €1,549 | €1,926 | +€378 | +24.4% |
| Credit institutions | 430/8 | €1,549 | €1,926 | +€378 | +24.4% |
| Trade debts | 44 | €25,522 | €11,684 | -€13,838 | -54.2% |
| Suppliers | 440/4 | €25,522 | €11,684 | -€13,838 | -54.2% |
| Taxes, remuneration and social security | 45 | €9,488 | €19,327 | +€9,839 | +104% |
| Taxes | 450/3 | €7,843 | €17,674 | +€9,831 | +125% |
| Remuneration and social security | 454/9 | €1,644 | €1,652 | +€8 | +0.5% |
| Other amounts payable | 47/48 | €60,145 | €63,879 | +€3,734 | +6.2% |
| Accrued charges and deferred income | 492/3 | €8,071 | €7,092 | -€979 | -12.1% |
| Remuneration, social security and pensions | 62 | €8,327 | €9,601 | +€1,274 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,974 | €24,453 | -€2,521 | -9.3% |
| Other operating charges | 640/8 | €3,308 | €4,946 | +€1,638 | +49.5% |
| Gross operating margin | 9900 | €79,879 | €91,536 | +€11,657 | +14.6% |
| Operating profit (loss) | 9901 | €41,270 | €52,536 | +€11,266 | +27.3% |
| Financial income | 75/76B | €378 | €596 | +€217 | +57.4% |
| Recurring financial income | 75 | €378 | €596 | +€217 | +57.4% |
| Financial charges | 65/66B | €9,813 | €9,246 | -€567 | -5.8% |
| Recurring financial charges | 65 | €9,813 | €9,246 | -€567 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €31,836 | €43,886 | +€12,050 | +37.9% |
| Income taxes | 67/77 | €8,041 | €13,332 | +€5,291 | +65.8% |
| Profit (loss) for the period | 9904 | €23,795 | €30,554 | +€6,759 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,795 | €30,554 | +€6,759 | +28.4% |
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 26 October 2026 via checked.be.