YVR: 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.
YVR
Largest movements
- Receivables within one year -€27,176
down €27,176 (-91.3%), from €29,759 to €2,583
of which Trade receivables: -€25,388
- Tangible fixed assets -€13,621
down €13,621 (-56.3%), from €24,212 to €10,592
- Deferred charges and accrued income -€2,153
down €2,153 (-97.6%), from €2,206 to €53
- Cash +€1,198
up €1,198 (+476.3%), from €252 to €1,450
mainly Receivables within one year (+€27,176) and Investment in fixed assets (net) (+€8,325)
- Trade debts -€17,956
down €17,956 (-98.0%), from €18,323 to €367
- Debts after one year -€8,028
down €8,028 (-59.9%), from €13,393 to €5,365
- Accrued charges and deferred income -€7,500
no longer reported in 2024 (was €7,500)
- Contributions -€6,200
no longer reported in 2024 (was €6,200)
- Other debts +€4,615
up €4,615 (+18.1%), from €25,544 to €30,159
- Gross operating margin +€29,926
up €29,926 (+96.0%), from -€31,171 to -€1,245
- Financial income +€7,607
up €7,607 (+4003515.8%), from €0 to €7,607
of which Non-recurring financial income: +€7,500
- Depreciation -€7,100
down €7,100 (-57.3%), from €12,396 to €5,296
- Financial charges -€867
down €867 (-66.1%), from €1,312 to €444
- Other operating charges -€464
down €464 (-37.1%), from €1,251 to €787
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,528 | €17,777 | -€41,752 | -70.1% |
| Fixed assets | 21/28 | €27,312 | €13,692 | -€13,621 | -49.9% |
| Tangible fixed assets | 22/27 | €24,212 | €10,592 | -€13,621 | -56.3% |
| Furniture and vehicles | 24 | €24,212 | €10,592 | -€13,621 | -56.3% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €32,216 | €4,085 | -€28,131 | -87.3% |
| Amounts receivable within one year | 40/41 | €29,759 | €2,583 | -€27,176 | -91.3% |
| Trade receivables | 40 | €27,676 | €2,287 | -€25,388 | -91.7% |
| Other amounts receivable | 41 | €2,083 | €296 | -€1,788 | -85.8% |
| Cash at bank and in hand | 54/58 | €252 | €1,450 | +€1,198 | +476.3% |
| Deferred charges and accrued income | 490/1 | €2,206 | €53 | -€2,153 | -97.6% |
| Total equity and liabilities | 10/49 | €59,528 | €17,777 | -€41,752 | -70.1% |
| Equity | 10/15 | -€28,522 | -€34,985 | -€6,463 | -22.7% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €7,596 | €7,596 | = | 0.0% |
| 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 | €5,736 | €5,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,318 | -€42,581 | -€263 | -0.6% |
| Amounts payable | 17/49 | €88,050 | €52,762 | -€35,289 | -40.1% |
| Amounts payable after more than one year | 17 | €13,393 | €5,365 | -€8,028 | -59.9% |
| Financial debts | 170/4 | €13,393 | €5,365 | -€8,028 | -59.9% |
| Amounts payable within one year | 42/48 | €67,157 | €47,396 | -€19,761 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €21,475 | €16,870 | -€4,605 | -21.4% |
| Trade debts | 44 | €18,323 | €367 | -€17,956 | -98.0% |
| Suppliers | 440/4 | €18,323 | €367 | -€17,956 | -98.0% |
| Taxes, remuneration and social security | 45 | €1,815 | - | -€1,815 | |
| Taxes | 450/3 | €1,815 | - | -€1,815 | |
| Other amounts payable | 47/48 | €25,544 | €30,159 | +€4,615 | +18.1% |
| Accrued charges and deferred income | 492/3 | €7,500 | - | -€7,500 | |
| Remuneration, social security and pensions | 62 | €150 | €98 | -€53 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,396 | €5,296 | -€7,100 | -57.3% |
| Other operating charges | 640/8 | €1,251 | €787 | -€464 | -37.1% |
| Gross operating margin | 9900 | -€31,171 | -€1,245 | +€29,926 | +96.0% |
| Operating profit (loss) | 9901 | -€44,968 | -€7,425 | +€37,543 | +83.5% |
| Financial income | 75/76B | €0 | €7,607 | +€7,607 | +4003515.8% |
| Recurring financial income | 75 | €0 | €107 | +€107 | +56147.4% |
| Non-recurring financial income | 76B | - | €7,500 | +€7,500 | |
| Financial charges | 65/66B | €1,312 | €444 | -€867 | -66.1% |
| Recurring financial charges | 65 | €1,312 | €444 | -€867 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,280 | -€263 | +€46,017 | +99.4% |
| Profit (loss) for the period | 9904 | -€46,280 | -€263 | +€46,017 | +99.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,280 | -€263 | +€46,017 | +99.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.