YVT: 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.
YVT
Largest movements
- Cash +€102,353
up €102,353 (+95.2%), from €107,534 to €209,888
mainly Net result for the year (+€105,722) and Receivables within one year (+€19,877)
- Current investments +€30,042
up €30,042 (+60.1%), from €50,000 to €80,042
- Receivables within one year -€19,877
down €19,877 (-88.8%), from €22,379 to €2,502
of which Trade receivables: -€20,000
- Tangible fixed assets -€16,405
down €16,405 (-29.6%), from €55,454 to €39,049
- Reserves +€105,722
up €105,722 (+55.1%), from €191,795 to €297,517
- Debts after one year -€11,867
down €11,867 (-37.5%), from €31,673 to €19,807
- Gross operating margin +€17,583
up €17,583 (+12.7%), from €138,722 to €156,305
- Taxes +€4,547
up €4,547 (+16.2%), from €28,025 to €32,572
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 | €238,302 | €335,066 | +€96,764 | +40.6% |
| Fixed assets | 21/28 | €55,454 | €39,049 | -€16,405 | -29.6% |
| Tangible fixed assets | 22/27 | €55,454 | €39,049 | -€16,405 | -29.6% |
| Furniture and vehicles | 24 | €55,454 | €39,049 | -€16,405 | -29.6% |
| Current assets | 29/58 | €182,848 | €296,017 | +€113,169 | +61.9% |
| Amounts receivable within one year | 40/41 | €22,379 | €2,502 | -€19,877 | -88.8% |
| Trade receivables | 40 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 41 | €2,379 | €2,502 | +€123 | +5.2% |
| Current investments | 50/53 | €50,000 | €80,042 | +€30,042 | +60.1% |
| Cash at bank and in hand | 54/58 | €107,534 | €209,888 | +€102,353 | +95.2% |
| Deferred charges and accrued income | 490/1 | €2,934 | €3,586 | +€651 | +22.2% |
| Total equity and liabilities | 10/49 | €238,302 | €335,066 | +€96,764 | +40.6% |
| Equity | 10/15 | €194,795 | €300,517 | +€105,722 | +54.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €191,795 | €297,517 | +€105,722 | +55.1% |
| Distributable reserves | 133 | €191,795 | €297,517 | +€105,722 | +55.1% |
| Amounts payable | 17/49 | €43,507 | €34,548 | -€8,958 | -20.6% |
| Amounts payable after more than one year | 17 | €31,673 | €19,807 | -€11,867 | -37.5% |
| Financial debts | 170/4 | €31,673 | €19,807 | -€11,867 | -37.5% |
| Amounts payable within one year | 42/48 | €11,834 | €14,742 | +€2,908 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €11,392 | €11,867 | +€474 | +4.2% |
| Trade debts | 44 | €441 | €378 | -€63 | -14.3% |
| Suppliers | 440/4 | €441 | €378 | -€63 | -14.3% |
| Taxes, remuneration and social security | 45 | €0 | €2,497 | +€2,497 | |
| Taxes | 450/3 | €0 | €2,497 | +€2,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,616 | €16,405 | +€790 | +5.1% |
| Other operating charges | 640/8 | €858 | €852 | -€6 | -0.7% |
| Gross operating margin | 9900 | €138,722 | €156,305 | +€17,583 | +12.7% |
| Operating profit (loss) | 9901 | €122,248 | €139,048 | +€16,800 | +13.7% |
| Financial income | 75/76B | €128 | €864 | +€736 | +574.5% |
| Recurring financial income | 75 | €128 | €864 | +€736 | +574.5% |
| Financial charges | 65/66B | €2,058 | €1,618 | -€440 | -21.4% |
| Recurring financial charges | 65 | €2,058 | €1,618 | -€440 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €120,319 | €138,294 | +€17,976 | +14.9% |
| Income taxes | 67/77 | €28,025 | €32,572 | +€4,547 | +16.2% |
| Profit (loss) for the period | 9904 | €92,294 | €105,722 | +€13,429 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,294 | €105,722 | +€13,429 | +14.5% |
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 5 October 2026 via checked.be.