AB-Yarno: 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.
AB-Yarno
Largest movements
- Receivables within one year +€60,287
up €60,287 (+58.2%), from €103,669 to €163,956
of which Trade receivables: +€58,690
- Cash -€40,007
down €40,007 (-70.3%), from €56,914 to €16,908
mainly Receivables within one year (-€60,287) and Current investments (-€26,023)
- Current investments +€26,023
up €26,023 (+9.5%), from €273,977 to €300,000
- Tangible fixed assets -€20,808
down €20,808 (-36.5%), from €56,976 to €36,168
of which Furniture and vehicles: -€18,162
- Reserves +€34,353
up €34,353 (+13.1%), from €261,601 to €295,954
- Tax, wage and social debts -€16,033
down €16,033 (-58.2%), from €27,544 to €11,511
- Trade debts +€13,926
up €13,926 (+170%), from €8,187 to €22,113
- Gross operating margin -€80,910
down €80,910 (-50.2%), from €161,256 to €80,346
- Taxes -€16,751
down €16,751 (-40.2%), from €41,623 to €24,872
- Financial income +€4,772
up €4,772 (+4,018%), from €119 to €4,891
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 | €513,601 | €540,875 | +€27,275 | +5.3% |
| Fixed assets | 21/28 | €79,005 | €58,198 | -€20,808 | -26.3% |
| Tangible fixed assets | 22/27 | €56,976 | €36,168 | -€20,808 | -36.5% |
| Land and buildings | 22 | €13,102 | €10,944 | -€2,158 | -16.5% |
| Plant, machinery and equipment | 23 | €2,257 | €1,769 | -€488 | -21.6% |
| Furniture and vehicles | 24 | €41,616 | €23,455 | -€18,162 | -43.6% |
| Financial fixed assets | 28 | €22,029 | €22,029 | = | 0.0% |
| Current assets | 29/58 | €434,595 | €482,678 | +€48,082 | +11.1% |
| Amounts receivable within one year | 40/41 | €103,669 | €163,956 | +€60,287 | +58.2% |
| Trade receivables | 40 | €3,669 | €62,359 | +€58,690 | +1,600% |
| Other amounts receivable | 41 | €100,000 | €101,596 | +€1,596 | +1.6% |
| Current investments | 50/53 | €273,977 | €300,000 | +€26,023 | +9.5% |
| Cash at bank and in hand | 54/58 | €56,914 | €16,908 | -€40,007 | -70.3% |
| Deferred charges and accrued income | 490/1 | €36 | €1,815 | +€1,779 | +5,001% |
| Total equity and liabilities | 10/49 | €513,601 | €540,875 | +€27,275 | +5.3% |
| Equity | 10/15 | €280,601 | €314,954 | +€34,353 | +12.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €261,601 | €295,954 | +€34,353 | +13.1% |
| Distributable reserves | 133 | €261,601 | €295,954 | +€34,353 | +13.1% |
| Amounts payable | 17/49 | €233,000 | €225,922 | -€7,078 | -3.0% |
| Amounts payable within one year | 42/48 | €233,000 | €225,922 | -€7,078 | -3.0% |
| Trade debts | 44 | €8,187 | €22,113 | +€13,926 | +170% |
| Suppliers | 440/4 | €8,187 | €22,113 | +€13,926 | +170% |
| Taxes, remuneration and social security | 45 | €27,544 | €11,511 | -€16,033 | -58.2% |
| Taxes | 450/3 | €27,544 | €11,511 | -€16,033 | -58.2% |
| Other amounts payable | 47/48 | €197,268 | €192,297 | -€4,971 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,350 | €20,808 | +€458 | +2.2% |
| Other operating charges | 640/8 | €777 | €1,756 | +€980 | +126% |
| Gross operating margin | 9900 | €161,256 | €80,346 | -€80,910 | -50.2% |
| Operating profit (loss) | 9901 | €140,129 | €57,782 | -€82,347 | -58.8% |
| Financial income | 75/76B | €119 | €4,891 | +€4,772 | +4,018% |
| Recurring financial income | 75 | €119 | €4,891 | +€4,772 | +4,018% |
| Financial charges | 65/66B | €778 | €1,783 | +€1,005 | +129% |
| Recurring financial charges | 65 | €778 | €1,783 | +€1,005 | +129% |
| Profit (loss) for the period before taxes | 9903 | €139,470 | €60,891 | -€78,580 | -56.3% |
| Income taxes | 67/77 | €41,623 | €24,872 | -€16,751 | -40.2% |
| Profit (loss) for the period | 9904 | €97,848 | €36,019 | -€61,829 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,848 | €36,019 | -€61,829 | -63.2% |
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 16 October 2026 via checked.be.