YACHA IMMO: 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.
YACHA IMMO
Largest movements
- Stocks and contracts +€25,862
new in 2025: €25,862
- Tangible fixed assets -€14,613
down €14,613 (-3.5%), from €421,671 to €407,058
of which Land and buildings: -€13,726
- Cash -€4,886
down €4,886 (-46.1%), from €10,610 to €5,724
mainly Stocks and contracts (-€25,862) and Debts after one year (-€24,648)
- Debts after one year -€24,648
down €24,648 (-5.9%), from €420,139 to €395,491
- Trade debts +€23,983
up €23,983 (+127%), from €18,873 to €42,856
- Other debts +€20,620
up €20,620 (+71.1%), from €28,989 to €49,610
- Profit (loss) carried forward -€13,651
down €13,651 (-10.2%), from -€133,892 to -€147,542
- Write-downs +€24,069
no longer reported in 2025 (was -€24,069)
- Gross operating margin +€9,839
up €9,839 (+98.0%), from €10,036 to €19,875
- Other operating charges +€3,085
up €3,085 (+89.8%), from €3,437 to €6,522
- Depreciation -€473
down €473 (-3.1%), from €15,086 to €14,613
- Financial charges +€321
up €321 (+2.7%), from €12,072 to €12,393
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 | €470,157 | €479,211 | +€9,055 | +1.9% |
| Fixed assets | 21/28 | €428,371 | €413,758 | -€14,613 | -3.4% |
| Tangible fixed assets | 22/27 | €421,671 | €407,058 | -€14,613 | -3.5% |
| Land and buildings | 22 | €419,544 | €405,818 | -€13,726 | -3.3% |
| Plant, machinery and equipment | 23 | €1,030 | €782 | -€247 | -24.0% |
| Furniture and vehicles | 24 | €1,097 | €458 | -€639 | -58.2% |
| Financial fixed assets | 28 | €6,700 | €6,700 | = | 0.0% |
| Current assets | 29/58 | €41,786 | €65,453 | +€23,667 | +56.6% |
| Stocks and contracts in progress | 3 | - | €25,862 | +€25,862 | |
| Stocks | 30/36 | - | €25,862 | +€25,862 | |
| Amounts receivable within one year | 40/41 | €31,176 | €33,867 | +€2,692 | +8.6% |
| Trade receivables | 40 | €29,799 | €28,696 | -€1,103 | -3.7% |
| Other amounts receivable | 41 | €1,377 | €5,171 | +€3,794 | +276% |
| Cash at bank and in hand | 54/58 | €10,610 | €5,724 | -€4,886 | -46.1% |
| Total equity and liabilities | 10/49 | €470,157 | €479,211 | +€9,055 | +1.9% |
| Equity | 10/15 | -€21,892 | -€35,542 | -€13,651 | -62.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €50,500 | €50,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,288 | €1,288 | = | 0.0% |
| Legal reserve | 130 | €1,288 | €1,288 | = | 0.0% |
| Distributable reserves | 133 | €49,212 | €49,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,892 | -€147,542 | -€13,651 | -10.2% |
| Amounts payable | 17/49 | €492,048 | €514,753 | +€22,705 | +4.6% |
| Amounts payable after more than one year | 17 | €420,139 | €395,491 | -€24,648 | -5.9% |
| Financial debts | 170/4 | €420,139 | €395,491 | -€24,648 | -5.9% |
| Amounts payable within one year | 42/48 | €71,873 | €119,262 | +€47,389 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €24,011 | €24,648 | +€637 | +2.7% |
| Trade debts | 44 | €18,873 | €42,856 | +€23,983 | +127% |
| Suppliers | 440/4 | €18,873 | €42,856 | +€23,983 | +127% |
| Taxes, remuneration and social security | 45 | - | €2,149 | +€2,149 | |
| Taxes | 450/3 | - | €2,149 | +€2,149 | |
| Other amounts payable | 47/48 | €28,989 | €49,610 | +€20,620 | +71.1% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,086 | €14,613 | -€473 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,069 | - | +€24,069 | |
| Other operating charges | 640/8 | €3,437 | €6,522 | +€3,085 | +89.8% |
| Non-recurring operating charges | 66A | €3,000 | - | -€3,000 | |
| Gross operating margin | 9900 | €10,036 | €19,875 | +€9,839 | +98.0% |
| Operating profit (loss) | 9901 | €12,583 | -€1,259 | -€13,843 | |
| Financial income | 75/76B | €56 | €2 | -€54 | -96.4% |
| Recurring financial income | 75 | €56 | €2 | -€54 | -96.4% |
| Financial charges | 65/66B | €12,072 | €12,393 | +€321 | +2.7% |
| Recurring financial charges | 65 | €12,072 | €12,393 | +€321 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €567 | -€13,651 | -€14,217 | |
| Profit (loss) for the period | 9904 | €567 | -€13,651 | -€14,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €567 | -€13,651 | -€14,217 |
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 17 October 2026 via checked.be.