YAAS: 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.
YAAS
Largest movements
- Cash +€12,834
up €12,834 (+5.4%), from €238,836 to €251,671
mainly Net result for the year (+€14,980) and Tax, wage and social debts (+€1,803)
- Deferred charges and accrued income +€3,184
up €3,184 (+175.4%), from €1,816 to €5,000
- Profit (loss) carried forward +€14,980
up €14,980 (+5446.1%), from €275 to €15,255
- Gross operating margin -€22,616
down €22,616 (-51.2%), from €44,131 to €21,514
- Taxes -€2,211
down €2,211 (-20.3%), from €10,897 to €8,687
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 | €256,240 | €273,701 | +€17,461 | +6.8% |
| Fixed assets | 21/28 | €2,854 | €1,815 | -€1,039 | -36.4% |
| Tangible fixed assets | 22/27 | €2,854 | €1,756 | -€1,098 | -38.5% |
| Furniture and vehicles | 24 | €2,854 | €1,756 | -€1,098 | -38.5% |
| Financial fixed assets | 28 | - | €58 | +€58 | |
| Current assets | 29/58 | €253,386 | €271,887 | +€18,501 | +7.3% |
| Amounts receivable within one year | 40/41 | €12,734 | €15,216 | +€2,482 | +19.5% |
| Trade receivables | 40 | €7,730 | €9,914 | +€2,184 | +28.3% |
| Other amounts receivable | 41 | €5,004 | €5,302 | +€298 | +6.0% |
| Cash at bank and in hand | 54/58 | €238,836 | €251,671 | +€12,834 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,816 | €5,000 | +€3,184 | +175.4% |
| Total equity and liabilities | 10/49 | €256,240 | €273,701 | +€17,461 | +6.8% |
| Equity | 10/15 | €245,875 | €260,855 | +€14,980 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,000 | €227,000 | = | 0.0% |
| Distributable reserves | 133 | €227,000 | €227,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275 | €15,255 | +€14,980 | +5446.1% |
| Amounts payable | 17/49 | €10,365 | €12,846 | +€2,481 | +23.9% |
| Amounts payable within one year | 42/48 | €10,365 | €12,846 | +€2,481 | +23.9% |
| Trade debts | 44 | €3,638 | €4,360 | +€722 | +19.9% |
| Suppliers | 440/4 | €3,638 | €4,360 | +€722 | +19.9% |
| Taxes, remuneration and social security | 45 | €5,164 | €6,966 | +€1,803 | +34.9% |
| Taxes | 450/3 | €5,164 | €6,966 | +€1,803 | +34.9% |
| Other amounts payable | 47/48 | €1,563 | €1,520 | -€43 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €1,098 | +€303 | +38.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €44,131 | €21,514 | -€22,616 | -51.2% |
| Operating profit (loss) | 9901 | €42,949 | €20,017 | -€22,932 | -53.4% |
| Financial income | 75/76B | €4,061 | €4,030 | -€31 | -0.8% |
| Recurring financial income | 75 | €4,061 | €4,030 | -€31 | -0.8% |
| Non-recurring financial income | 76B | €4,061 | €0 | -€4,061 | -100.0% |
| Financial charges | 65/66B | €623 | €380 | -€243 | -39.0% |
| Recurring financial charges | 65 | €623 | €380 | -€243 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €46,387 | €23,667 | -€22,720 | -49.0% |
| Income taxes | 67/77 | €10,897 | €8,687 | -€2,211 | -20.3% |
| Profit (loss) for the period | 9904 | €35,490 | €14,980 | -€20,509 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,490 | €14,980 | -€20,509 | -57.8% |
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.