YAANA: 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.
YAANA
Largest movements
- Receivables after one year -€12,000
down €12,000 (-26.2%), from €45,788 to €33,788
- Receivables within one year +€8,299
up €8,299 (+109%), from €7,591 to €15,891
of which Other amounts receivable: +€11,433
- Cash -€7,882
down €7,882 (-14.5%), from €54,530 to €46,648
mainly Net result for the year (-€16,041) and Receivables within one year (-€8,299)
- Tangible fixed assets -€7,295
down €7,295 (-24.6%), from €29,601 to €22,306
- Current investments +€2,403
up €2,403 (+2.8%), from €87,370 to €89,773
- Profit (loss) carried forward -€16,041
down €16,041 (-57.3%), from -€28,003 to -€44,044
- Gross operating margin -€4,769
down €4,769, from €1,383 to -€3,386
- Financial charges +€2,494
up €2,494 (+70.6%), from €3,534 to €6,028
- Write-downs -€582
down €582 (-100%), from €582 to €0
- Depreciation +€420
up €420 (+6.1%), from €6,876 to €7,295
- Other operating charges -€387
down €387 (-100%), from €387 to €0
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 | €224,880 | €208,405 | -€16,475 | -7.3% |
| Fixed assets | 21/28 | €29,601 | €22,306 | -€7,295 | -24.6% |
| Tangible fixed assets | 22/27 | €29,601 | €22,306 | -€7,295 | -24.6% |
| Furniture and vehicles | 24 | €29,601 | €22,306 | -€7,295 | -24.6% |
| Current assets | 29/58 | €195,279 | €186,100 | -€9,179 | -4.7% |
| Amounts receivable after more than one year | 29 | €45,788 | €33,788 | -€12,000 | -26.2% |
| Other amounts receivable | 291 | €45,788 | €33,788 | -€12,000 | -26.2% |
| Amounts receivable within one year | 40/41 | €7,591 | €15,891 | +€8,299 | +109% |
| Trade receivables | 40 | €7,024 | €3,891 | -€3,134 | -44.6% |
| Other amounts receivable | 41 | €567 | €12,000 | +€11,433 | +2,016% |
| Current investments | 50/53 | €87,370 | €89,773 | +€2,403 | +2.8% |
| Cash at bank and in hand | 54/58 | €54,530 | €46,648 | -€7,882 | -14.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €224,880 | €208,405 | -€16,475 | -7.3% |
| Equity | 10/15 | €167,603 | €151,562 | -€16,041 | -9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €183,206 | €183,206 | = | 0.0% |
| Distributable reserves | 133 | €183,206 | €183,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,003 | -€44,044 | -€16,041 | -57.3% |
| Amounts payable | 17/49 | €57,277 | €56,843 | -€433 | -0.8% |
| Amounts payable within one year | 42/48 | €56,220 | €56,843 | +€624 | +1.1% |
| Trade debts | 44 | €5,710 | €7,841 | +€2,131 | +37.3% |
| Suppliers | 440/4 | €5,710 | €7,841 | +€2,131 | +37.3% |
| Taxes, remuneration and social security | 45 | €39 | €520 | +€481 | +1,230% |
| Taxes | 450/3 | €39 | €520 | +€481 | +1,230% |
| Other amounts payable | 47/48 | €50,471 | €48,482 | -€1,988 | -3.9% |
| Accrued charges and deferred income | 492/3 | €1,057 | €0 | -€1,057 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,876 | €7,295 | +€420 | +6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €582 | €0 | -€582 | -100% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Non-recurring operating charges | 66A | €18,974 | €0 | -€18,974 | -100% |
| Gross operating margin | 9900 | €1,383 | -€3,386 | -€4,769 | |
| Operating profit (loss) | 9901 | -€25,435 | -€10,681 | +€14,754 | +58.0% |
| Financial income | 75/76B | €1,018 | €809 | -€210 | -20.6% |
| Recurring financial income | 75 | €1,018 | €809 | -€210 | -20.6% |
| Financial charges | 65/66B | €3,534 | €6,028 | +€2,494 | +70.6% |
| Recurring financial charges | 65 | €3,534 | €6,028 | +€2,494 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,951 | -€15,900 | +€12,050 | +43.1% |
| Income taxes | 67/77 | €53 | €141 | +€88 | +168% |
| Profit (loss) for the period | 9904 | -€28,003 | -€16,041 | +€11,962 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,003 | -€16,041 | +€11,962 | +42.7% |
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 19 October 2026 via checked.be.