YAAS DESIGN: 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.
YAAS DESIGN
Largest movements
- Receivables within one year -€8,041
down €8,041 (-20.6%), from €39,000 to €30,959
of which Trade receivables: -€8,310
- Stocks and contracts +€5,449
up €5,449 (+24.2%), from €22,526 to €27,975
- Tangible fixed assets -€2,114
down €2,114 (-16.1%), from €13,109 to €10,996
- Profit (loss) carried forward -€30,218
down €30,218, from €5,050 to -€25,169
- Tax, wage and social debts +€22,643
up €22,643 (+1,070%), from €2,116 to €24,759
of which Remuneration and social security: +€16,839
- Trade debts +€7,868
up €7,868 (+19.0%), from €41,338 to €49,206
- Other debts -€7,320
down €7,320 (-21.8%), from €33,593 to €26,274
- Current portion of long-term debt +€1,742
new in 2025: €1,742
- Staff costs +€26,816
up €26,816 (+102%), from €26,251 to €53,067
- Financial charges +€8,918
up €8,918 (+319%), from €2,795 to €11,713
- Gross operating margin +€4,932
up €4,932 (+13.5%), from €36,532 to €41,464
- Other operating charges -€668
down €668 (-50.4%), from €1,325 to €657
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 | €90,098 | €85,111 | -€4,987 | -5.5% |
| Fixed assets | 21/28 | €17,887 | €15,773 | -€2,114 | -11.8% |
| Tangible fixed assets | 22/27 | €13,109 | €10,996 | -€2,114 | -16.1% |
| Furniture and vehicles | 24 | €13,109 | €10,996 | -€2,114 | -16.1% |
| Financial fixed assets | 28 | €4,777 | €4,777 | = | 0.0% |
| Current assets | 29/58 | €72,211 | €69,337 | -€2,873 | -4.0% |
| Stocks and contracts in progress | 3 | €22,526 | €27,975 | +€5,449 | +24.2% |
| Stocks | 30/36 | €22,526 | €27,975 | +€5,449 | +24.2% |
| Amounts receivable within one year | 40/41 | €39,000 | €30,959 | -€8,041 | -20.6% |
| Trade receivables | 40 | €38,982 | €30,672 | -€8,310 | -21.3% |
| Other amounts receivable | 41 | €18 | €287 | +€269 | +1,497% |
| Cash at bank and in hand | 54/58 | €10,511 | €10,397 | -€114 | -1.1% |
| Deferred charges and accrued income | 490/1 | €174 | €7 | -€167 | -96.1% |
| Total equity and liabilities | 10/49 | €90,098 | €85,111 | -€4,987 | -5.5% |
| Equity | 10/15 | €13,050 | -€17,169 | -€30,218 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,050 | -€25,169 | -€30,218 | |
| Amounts payable | 17/49 | €77,048 | €102,279 | +€25,231 | +32.7% |
| Amounts payable after more than one year | 17 | - | €299 | +€299 | |
| Financial debts | 170/4 | - | €299 | +€299 | |
| Amounts payable within one year | 42/48 | €77,048 | €101,981 | +€24,933 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,742 | +€1,742 | |
| Trade debts | 44 | €41,338 | €49,206 | +€7,868 | +19.0% |
| Suppliers | 440/4 | €41,338 | €49,206 | +€7,868 | +19.0% |
| Taxes, remuneration and social security | 45 | €2,116 | €24,759 | +€22,643 | +1,070% |
| Taxes | 450/3 | €1,712 | €7,515 | +€5,804 | +339% |
| Remuneration and social security | 454/9 | €404 | €17,244 | +€16,839 | +4,163% |
| Other amounts payable | 47/48 | €33,593 | €26,274 | -€7,320 | -21.8% |
| Non-recurring operating income | 76A | €0 | €1,416 | +€1,415 | +362,903% |
| Remuneration, social security and pensions | 62 | €26,251 | €53,067 | +€26,816 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,139 | €5,543 | +€403 | +7.8% |
| Other operating charges | 640/8 | €1,325 | €657 | -€668 | -50.4% |
| Non-recurring operating charges | 66A | €3,506 | €733 | -€2,773 | -79.1% |
| Gross operating margin | 9900 | €36,532 | €41,464 | +€4,932 | +13.5% |
| Operating profit (loss) | 9901 | €311 | -€18,536 | -€18,846 | |
| Financial income | 75/76B | €1 | €30 | +€30 | +3,144% |
| Recurring financial income | 75 | €1 | €30 | +€30 | +3,144% |
| Financial charges | 65/66B | €2,795 | €11,713 | +€8,918 | +319% |
| Recurring financial charges | 65 | €2,795 | €11,713 | +€8,918 | +319% |
| Profit (loss) for the period before taxes | 9903 | -€2,483 | -€30,218 | -€27,735 | -1,117% |
| Income taxes | 67/77 | €284 | - | -€284 | |
| Profit (loss) for the period | 9904 | -€2,767 | -€30,218 | -€27,452 | -992% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,767 | -€30,218 | -€27,452 | -992% |
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.