YAAN: 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.
YAAN
Largest movements
- Cash +€116,203
up €116,203 (+209.5%), from €55,480 to €171,684
mainly Debts after one year (+€416,706) and Net result for the year (+€79,959)
- Debts after one year +€416,706
new in 2025: €416,706
- Reserves -€252,541
down €252,541 (-61.9%), from €407,965 to €155,424
of which Distributable reserves: -€252,541
- Other debts -€77,926
down €77,926 (-52.7%), from €147,926 to €70,000
- Current portion of long-term debt +€29,494
up €29,494 (+172.5%), from €17,100 to €46,594
- Gross operating margin +€27,492
up €27,492 (+31.4%), from €87,431 to €114,923
- Financial charges -€7,000
down €7,000 (-60.2%), from €11,626 to €4,625
- Taxes +€3,841
up €3,841 (+16.0%), from €24,073 to €27,914
- Other operating charges +€2,277
up €2,277 (+1532.9%), from €149 to €2,425
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 | €770,980 | €887,183 | +€116,203 | +15.1% |
| Fixed assets | 21/28 | €715,499 | €715,499 | = | 0.0% |
| Tangible fixed assets | 22/27 | €715,499 | €715,499 | = | 0.0% |
| Land and buildings | 22 | €715,499 | €715,499 | = | 0.0% |
| Current assets | 29/58 | €55,480 | €171,684 | +€116,203 | +209.5% |
| Cash at bank and in hand | 54/58 | €55,480 | €171,684 | +€116,203 | +209.5% |
| Total equity and liabilities | 10/49 | €770,980 | €887,183 | +€116,203 | +15.1% |
| Equity | 10/15 | €597,965 | €345,424 | -€252,541 | -42.2% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Reserves | 13 | €407,965 | €155,424 | -€252,541 | -61.9% |
| Non-distributable reserves | 130/1 | €19,000 | €19,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €388,965 | €136,424 | -€252,541 | -64.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €173,014 | €541,759 | +€368,745 | +213.1% |
| Amounts payable after more than one year | 17 | - | €416,706 | +€416,706 | |
| Financial debts | 170/4 | - | €416,706 | +€416,706 | |
| Amounts payable within one year | 42/48 | €173,014 | €125,052 | -€47,962 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €17,100 | €46,594 | +€29,494 | +172.5% |
| Trade debts | 44 | €472 | €545 | +€73 | +15.4% |
| Suppliers | 440/4 | €472 | €545 | +€73 | +15.4% |
| Taxes, remuneration and social security | 45 | €7,516 | €7,914 | +€397 | +5.3% |
| Taxes | 450/3 | €7,516 | €7,914 | +€397 | +5.3% |
| Other amounts payable | 47/48 | €147,926 | €70,000 | -€77,926 | -52.7% |
| Other operating charges | 640/8 | €149 | €2,425 | +€2,277 | +1532.9% |
| Gross operating margin | 9900 | €87,431 | €114,923 | +€27,492 | +31.4% |
| Operating profit (loss) | 9901 | €87,282 | €112,498 | +€25,216 | +28.9% |
| Financial charges | 65/66B | €11,626 | €4,625 | -€7,000 | -60.2% |
| Recurring financial charges | 65 | €11,626 | €4,625 | -€7,000 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €75,657 | €107,873 | +€32,216 | +42.6% |
| Income taxes | 67/77 | €24,073 | €27,914 | +€3,841 | +16.0% |
| Profit (loss) for the period | 9904 | €51,584 | €79,959 | +€28,375 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,584 | €79,959 | +€28,375 | +55.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.