GROUP YAS: 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.
GROUP YAS
Largest movements
- Receivables within one year +€51,082
up €51,082 (+13.6%), from €376,800 to €427,882
of which Trade receivables: +€42,195
- Cash +€8,595
up €8,595 (+129%), from €6,676 to €15,271
mainly Trade debts (+€49,300) and Net result for the year (+€10,143)
- Trade debts +€49,300
up €49,300 (+26.6%), from €185,200 to €234,500
- Profit (loss) carried forward +€10,143
up €10,143 (+47.1%), from €21,526 to €31,669
- Turnover +€113,817
up €113,817 (+36.6%), from €311,396 to €425,213
- Purchases and services +€64,225
up €64,225 (+22.5%), from €285,774 to €349,999
- Gross operating margin +€49,592
up €49,592 (+194%), from €25,622 to €75,213
- Other operating charges +€24,357
up €24,357 (+1,190%), from €2,047 to €26,404
- Staff costs +€19,028
up €19,028 (+104%), from €18,233 to €37,261
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 | €404,100 | €462,643 | +€58,543 | +14.5% |
| Fixed assets | 21/28 | €20,624 | €19,490 | -€1,134 | -5.5% |
| Tangible fixed assets | 22/27 | €9,024 | €7,650 | -€1,374 | -15.2% |
| Furniture and vehicles | 24 | €9,024 | €7,650 | -€1,374 | -15.2% |
| Financial fixed assets | 28 | €11,600 | €11,840 | +€240 | +2.1% |
| Current assets | 29/58 | €383,476 | €443,153 | +€59,677 | +15.6% |
| Amounts receivable within one year | 40/41 | €376,800 | €427,882 | +€51,082 | +13.6% |
| Trade receivables | 40 | €315,797 | €357,992 | +€42,195 | +13.4% |
| Other amounts receivable | 41 | €61,003 | €69,890 | +€8,887 | +14.6% |
| Cash at bank and in hand | 54/58 | €6,676 | €15,271 | +€8,595 | +129% |
| Total equity and liabilities | 10/49 | €404,100 | €462,643 | +€58,543 | +14.5% |
| Equity | 10/15 | €33,926 | €44,069 | +€10,143 | +29.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,526 | €31,669 | +€10,143 | +47.1% |
| Amounts payable | 17/49 | €370,174 | €418,574 | +€48,400 | +13.1% |
| Amounts payable after more than one year | 17 | €5,000 | €6,323 | +€1,323 | +26.5% |
| Financial debts | 170/4 | €5,000 | €6,323 | +€1,323 | +26.5% |
| Amounts payable within one year | 42/48 | €365,174 | €412,251 | +€47,077 | +12.9% |
| Trade debts | 44 | €185,200 | €234,500 | +€49,300 | +26.6% |
| Suppliers | 440/4 | €185,200 | €234,500 | +€49,300 | +26.6% |
| Advances received on contracts in progress | 46 | €117,928 | €117,928 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €62,046 | €59,823 | -€2,223 | -3.6% |
| Taxes | 450/3 | €54,074 | €54,721 | +€647 | +1.2% |
| Remuneration and social security | 454/9 | €7,972 | €5,102 | -€2,870 | -36.0% |
| Turnover | 70 | €311,396 | €425,213 | +€113,817 | +36.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €285,774 | €349,999 | +€64,225 | +22.5% |
| Remuneration, social security and pensions | 62 | €18,233 | €37,261 | +€19,028 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,309 | +€1,309 | |
| Other operating charges | 640/8 | €2,047 | €26,404 | +€24,357 | +1,190% |
| Gross operating margin | 9900 | €25,622 | €75,213 | +€49,592 | +194% |
| Operating profit (loss) | 9901 | €5,341 | €10,239 | +€4,898 | +91.7% |
| Financial charges | 65/66B | €126 | €96 | -€31 | -24.4% |
| Recurring financial charges | 65 | €126 | €96 | -€31 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €5,215 | €10,143 | +€4,928 | +94.5% |
| Income taxes | 67/77 | €1,147 | - | -€1,147 | |
| Profit (loss) for the period | 9904 | €4,068 | €10,143 | +€6,075 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €4,068 | €10,143 | +€6,075 | +149% |
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 15 October 2026 via checked.be.