Yaba: 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.
Yaba
Largest movements
- Cash -€30,847
down €30,847 (-33.4%), from €92,287 to €61,440
mainly Contributions, distributions and other (-€67,600) and Other debts (-€36,778)
- Tangible fixed assets -€13,879
down €13,879 (-37.2%), from €37,268 to €23,389
- Receivables within one year +€4,937
up €4,937 (+18.8%), from €26,221 to €31,157
of which Trade receivables: +€12,397
- Other debts -€36,778
down €36,778 (-70.3%), from €52,316 to €15,538
- Tax, wage and social debts -€4,472
down €4,472 (-26.6%), from €16,806 to €12,334
- Gross operating margin +€36,422
up €36,422 (+57.1%), from €63,767 to €100,189
- Taxes +€7,460
up €7,460 (+74.0%), from €10,078 to €17,539
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 | €157,632 | €117,447 | -€40,185 | -25.5% |
| Fixed assets | 21/28 | €37,268 | €23,389 | -€13,879 | -37.2% |
| Tangible fixed assets | 22/27 | €37,268 | €23,389 | -€13,879 | -37.2% |
| Furniture and vehicles | 24 | €37,268 | €23,389 | -€13,879 | -37.2% |
| Current assets | 29/58 | €120,364 | €94,058 | -€26,306 | -21.9% |
| Amounts receivable within one year | 40/41 | €26,221 | €31,157 | +€4,937 | +18.8% |
| Trade receivables | 40 | €16,299 | €28,696 | +€12,397 | +76.1% |
| Other amounts receivable | 41 | €9,922 | €2,461 | -€7,460 | -75.2% |
| Cash at bank and in hand | 54/58 | €92,287 | €61,440 | -€30,847 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,857 | €1,461 | -€396 | -21.3% |
| Total equity and liabilities | 10/49 | €157,632 | €117,447 | -€40,185 | -25.5% |
| Equity | 10/15 | €87,800 | €87,806 | +€6 | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €85,300 | €85,300 | = | 0.0% |
| Distributable reserves | 133 | €85,300 | €85,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €6 | +€6 | |
| Amounts payable | 17/49 | €69,832 | €29,641 | -€40,191 | -57.6% |
| Amounts payable within one year | 42/48 | €69,832 | €28,691 | -€41,142 | -58.9% |
| Financial debts | 43 | €141 | €152 | +€11 | +8.1% |
| Credit institutions | 430/8 | €141 | €152 | +€11 | +8.1% |
| Trade debts | 44 | €570 | €667 | +€97 | +17.1% |
| Suppliers | 440/4 | €570 | €667 | +€97 | +17.1% |
| Taxes, remuneration and social security | 45 | €16,806 | €12,334 | -€4,472 | -26.6% |
| Taxes | 450/3 | €16,806 | €12,334 | -€4,472 | -26.6% |
| Other amounts payable | 47/48 | €52,316 | €15,538 | -€36,778 | -70.3% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,879 | €13,879 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €144 | -€384 | -72.7% |
| Gross operating margin | 9900 | €63,767 | €100,189 | +€36,422 | +57.1% |
| Operating profit (loss) | 9901 | €49,360 | €86,166 | +€36,806 | +74.6% |
| Financial charges | 65/66B | €1,192 | €1,021 | -€171 | -14.4% |
| Recurring financial charges | 65 | €1,192 | €1,021 | -€171 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €48,168 | €85,145 | +€36,977 | +76.8% |
| Income taxes | 67/77 | €10,078 | €17,539 | +€7,460 | +74.0% |
| Profit (loss) for the period | 9904 | €38,090 | €67,606 | +€29,516 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,090 | €67,606 | +€29,516 | +77.5% |
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 28 September 2026 via checked.be.