IMMO YAS: 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.
IMMO YAS
Largest movements
- Receivables within one year +€256,797
up €256,797 (+4041.6%), from €6,354 to €263,151
- Cash -€192,874
down €192,874 (-97.1%), from €198,704 to €5,830
mainly Receivables within one year (-€256,797) and Other debts (-€75,175)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Other debts -€75,175
down €75,175 (-98.7%), from €76,172 to €997
- Short-term financial debts -€20,986
no longer reported in 2025 (was €20,986)
- Profit (loss) carried forward +€11,718
new in 2025: €11,718
- Gross operating margin -€115,072
down €115,072 (-74.5%), from €154,538 to €39,466
- Taxes -€41,365
down €41,365 (-88.3%), from €46,867 to €5,502
- Financial charges -€20,931
down €20,931 (-99.3%), from €21,082 to €151
- Other operating charges -€4,335
down €4,335 (-16.1%), from €26,970 to €22,635
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 | €458,170 | €369,172 | -€88,998 | -19.4% |
| Fixed assets | 21/28 | €101,971 | €100,192 | -€1,779 | -1.7% |
| Tangible fixed assets | 22/27 | €101,971 | €100,192 | -€1,779 | -1.7% |
| Land and buildings | 22 | €85,284 | €85,284 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,687 | €14,908 | -€1,779 | -10.7% |
| Current assets | 29/58 | €356,200 | €268,980 | -€87,219 | -24.5% |
| Amounts receivable within one year | 40/41 | €6,354 | €263,151 | +€256,797 | +4041.6% |
| Other amounts receivable | 41 | €6,354 | €263,151 | +€256,797 | +4041.6% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €198,704 | €5,830 | -€192,874 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,142 | - | -€1,142 | |
| Total equity and liabilities | 10/49 | €458,170 | €369,172 | -€88,998 | -19.4% |
| Equity | 10/15 | €356,457 | €368,175 | +€11,718 | +3.3% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Capital | 10 | €230,000 | €230,000 | = | 0.0% |
| Issued capital | 100 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €126,457 | €126,457 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,998 | €26,998 | = | 0.0% |
| Legal reserve | 130 | €23,000 | €23,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €3,998 | +€3,998 | |
| Other | 1319 | €3,998 | - | -€3,998 | |
| Distributable reserves | 133 | €99,459 | €99,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,718 | +€11,718 | |
| Amounts payable | 17/49 | €101,713 | €997 | -€100,715 | -99.0% |
| Amounts payable within one year | 42/48 | €101,713 | €997 | -€100,715 | -99.0% |
| Financial debts | 43 | €20,986 | - | -€20,986 | |
| Credit institutions | 430/8 | €20,986 | - | -€20,986 | |
| Trade debts | 44 | €1,854 | - | -€1,854 | |
| Suppliers | 440/4 | €1,854 | - | -€1,854 | |
| Taxes, remuneration and social security | 45 | €2,700 | - | -€2,700 | |
| Taxes | 450/3 | €2,700 | - | -€2,700 | |
| Other amounts payable | 47/48 | €76,172 | €997 | -€75,175 | -98.7% |
| Non-recurring operating income | 76A | €107,961 | - | -€107,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,779 | +€679 | +61.7% |
| Other operating charges | 640/8 | €26,970 | €22,635 | -€4,335 | -16.1% |
| Non-recurring operating charges | 66A | €38,522 | - | -€38,522 | |
| Gross operating margin | 9900 | €154,538 | €39,466 | -€115,072 | -74.5% |
| Operating profit (loss) | 9901 | €87,946 | €15,052 | -€72,894 | -82.9% |
| Financial income | 75/76B | €2,403 | €2,318 | -€85 | -3.5% |
| Recurring financial income | 75 | €2,403 | €2,318 | -€85 | -3.5% |
| Financial charges | 65/66B | €21,082 | €151 | -€20,931 | -99.3% |
| Recurring financial charges | 65 | €21,082 | €151 | -€20,931 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €69,266 | €17,220 | -€52,047 | -75.1% |
| Transfer from deferred taxes | 780 | €37,805 | - | -€37,805 | |
| Income taxes | 67/77 | €46,867 | €5,502 | -€41,365 | -88.3% |
| Profit (loss) for the period | 9904 | €60,204 | €11,718 | -€48,486 | -80.5% |
| Transfer from tax-exempt reserves | 789 | €73,418 | - | -€73,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €133,622 | €11,718 | -€121,904 | -91.2% |
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.