YZERBERG: 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.
YZERBERG
Largest movements
- Receivables after one year -€60,000
down €60,000 (-66.7%), from €90,000 to €30,000
- Receivables within one year -€24,137
down €24,137 (-29.1%), from €83,013 to €58,876
of which Other amounts receivable: -€29,998
- Tangible fixed assets -€17,443
down €17,443 (-32.7%), from €53,268 to €35,825
of which Plant, machinery and equipment: -€12,713
- Other debts -€171,368
down €171,368 (-96.1%), from €178,230 to €6,862
- Reserves +€82,084
up €82,084 (+39.3%), from €208,676 to €290,761
of which Distributable reserves: +€82,084
- Tax, wage and social debts -€31,875
down €31,875 (-65.9%), from €48,349 to €16,474
of which Taxes: -€33,795
- Trade debts +€13,038
up €13,038 (+237.7%), from €5,484 to €18,522
- Gross operating margin -€10,672
down €10,672 (-7.7%), from €138,474 to €127,802
- Taxes -€2,857
down €2,857 (-10.2%), from €28,077 to €25,219
- Depreciation +€1,403
up €1,403 (+7.0%), from €20,061 to €21,465
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 | €443,240 | €335,119 | -€108,120 | -24.4% |
| Fixed assets | 21/28 | €53,268 | €35,825 | -€17,443 | -32.7% |
| Tangible fixed assets | 22/27 | €53,268 | €35,825 | -€17,443 | -32.7% |
| Plant, machinery and equipment | 23 | €31,740 | €19,026 | -€12,713 | -40.1% |
| Furniture and vehicles | 24 | €21,529 | €16,798 | -€4,730 | -22.0% |
| Current assets | 29/58 | €389,971 | €299,294 | -€90,677 | -23.3% |
| Amounts receivable after more than one year | 29 | €90,000 | €30,000 | -€60,000 | -66.7% |
| Other amounts receivable | 291 | €90,000 | €30,000 | -€60,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €83,013 | €58,876 | -€24,137 | -29.1% |
| Trade receivables | 40 | €26,672 | €32,533 | +€5,860 | +22.0% |
| Other amounts receivable | 41 | €56,341 | €26,343 | -€29,998 | -53.2% |
| Cash at bank and in hand | 54/58 | €206,762 | €203,419 | -€3,343 | -1.6% |
| Deferred charges and accrued income | 490/1 | €10,197 | €7,000 | -€3,197 | -31.3% |
| Total equity and liabilities | 10/49 | €443,240 | €335,119 | -€108,120 | -24.4% |
| Equity | 10/15 | €211,176 | €293,261 | +€82,084 | +38.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €208,676 | €290,761 | +€82,084 | +39.3% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €124,476 | €206,561 | +€82,084 | +65.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,063 | €41,859 | -€190,205 | -82.0% |
| Amounts payable within one year | 42/48 | €232,063 | €41,859 | -€190,205 | -82.0% |
| Trade debts | 44 | €5,484 | €18,522 | +€13,038 | +237.7% |
| Suppliers | 440/4 | €5,484 | €18,522 | +€13,038 | +237.7% |
| Taxes, remuneration and social security | 45 | €48,349 | €16,474 | -€31,875 | -65.9% |
| Taxes | 450/3 | €48,349 | €14,554 | -€33,795 | -69.9% |
| Remuneration and social security | 454/9 | - | €1,920 | +€1,920 | |
| Other amounts payable | 47/48 | €178,230 | €6,862 | -€171,368 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,061 | €21,465 | +€1,403 | +7.0% |
| Other operating charges | 640/8 | €1,477 | €1,794 | +€317 | +21.5% |
| Gross operating margin | 9900 | €138,474 | €127,802 | -€10,672 | -7.7% |
| Operating profit (loss) | 9901 | €116,936 | €104,544 | -€12,392 | -10.6% |
| Financial income | 75/76B | €4,303 | €3,486 | -€817 | -19.0% |
| Recurring financial income | 75 | €4,303 | €3,486 | -€817 | -19.0% |
| Financial charges | 65/66B | €1,091 | €726 | -€365 | -33.5% |
| Recurring financial charges | 65 | €1,091 | €726 | -€365 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €120,148 | €107,304 | -€12,844 | -10.7% |
| Income taxes | 67/77 | €28,077 | €25,219 | -€2,857 | -10.2% |
| Profit (loss) for the period | 9904 | €92,071 | €82,084 | -€9,987 | -10.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €92,071 | €82,084 | -€9,987 | -10.8% |
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 7 October 2026 via checked.be.