YVW-IT: 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.
YVW-IT
Largest movements
- Cash -€7,900
down €7,900 (-19.9%), from €39,646 to €31,746
mainly Contributions, distributions and other (-€22,000) and Other debts (-€9,154)
- Tangible fixed assets -€3,438
down €3,438 (-24.1%), from €14,275 to €10,837
- Other debts -€9,154
down €9,154 (-18.3%), from €49,926 to €40,772
- Tax, wage and social debts -€2,636
down €2,636 (-20.4%), from €12,911 to €10,275
- Gross operating margin -€3,462
down €3,462 (-8.9%), from €39,091 to €35,629
- Financial charges -€682
down €682 (-23.8%), from €2,870 to €2,189
- Depreciation +€464
up €464 (+15.6%), from €2,973 to €3,438
- Taxes -€444
down €444 (-5.9%), from €7,526 to €7,082
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 | €76,888 | €65,493 | -€11,395 | -14.8% |
| Fixed assets | 21/28 | €14,275 | €10,837 | -€3,438 | -24.1% |
| Tangible fixed assets | 22/27 | €14,275 | €10,837 | -€3,438 | -24.1% |
| Land and buildings | 22 | €6,806 | €6,032 | -€774 | -11.4% |
| Plant, machinery and equipment | 23 | €4,132 | €2,572 | -€1,560 | -37.8% |
| Furniture and vehicles | 24 | €3,337 | €2,233 | -€1,104 | -33.1% |
| Current assets | 29/58 | €62,613 | €54,655 | -€7,958 | -12.7% |
| Amounts receivable within one year | 40/41 | €20,522 | €20,005 | -€516 | -2.5% |
| Trade receivables | 40 | €15,619 | €14,584 | -€1,036 | -6.6% |
| Other amounts receivable | 41 | €4,902 | €5,421 | +€519 | +10.6% |
| Cash at bank and in hand | 54/58 | €39,646 | €31,746 | -€7,900 | -19.9% |
| Deferred charges and accrued income | 490/1 | €2,445 | €2,904 | +€459 | +18.8% |
| Total equity and liabilities | 10/49 | €76,888 | €65,493 | -€11,395 | -14.8% |
| Equity | 10/15 | €12,200 | €12,868 | +€667 | +5.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,868 | +€667 | +10.8% |
| Distributable reserves | 133 | €6,200 | €6,868 | +€667 | +10.8% |
| Amounts payable | 17/49 | €64,688 | €52,625 | -€12,063 | -18.6% |
| Amounts payable within one year | 42/48 | €64,688 | €52,625 | -€12,063 | -18.6% |
| Trade debts | 44 | €1,850 | €1,578 | -€272 | -14.7% |
| Suppliers | 440/4 | €1,850 | €1,578 | -€272 | -14.7% |
| Taxes, remuneration and social security | 45 | €12,911 | €10,275 | -€2,636 | -20.4% |
| Taxes | 450/3 | €12,911 | €10,275 | -€2,636 | -20.4% |
| Other amounts payable | 47/48 | €49,926 | €40,772 | -€9,154 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,973 | €3,438 | +€464 | +15.6% |
| Other operating charges | 640/8 | €97 | €264 | +€167 | +173% |
| Gross operating margin | 9900 | €39,091 | €35,629 | -€3,462 | -8.9% |
| Operating profit (loss) | 9901 | €36,021 | €31,927 | -€4,094 | -11.4% |
| Financial income | 75/76B | €11 | €10 | -€1 | -7.0% |
| Recurring financial income | 75 | €11 | €10 | -€1 | -7.0% |
| Financial charges | 65/66B | €2,870 | €2,189 | -€682 | -23.8% |
| Recurring financial charges | 65 | €2,870 | €2,189 | -€682 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €33,162 | €29,749 | -€3,413 | -10.3% |
| Income taxes | 67/77 | €7,526 | €7,082 | -€444 | -5.9% |
| Profit (loss) for the period | 9904 | €25,636 | €22,667 | -€2,968 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,636 | €22,667 | -€2,968 | -11.6% |
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 14 October 2026 via checked.be.