YAGURA: what changed
YAGURA
Largest movements
- Cash -€28,043
down €28,043 (-35.9%), from €78,119 to €50,076
mainly Net result for the year (-€20,856) and Other debts (-€6,265)
- Deferred charges and accrued income +€1,405
up €1,405 (+127%), from €1,108 to €2,513
- Profit (loss) carried forward -€20,856
down €20,856 (-34.1%), from €61,122 to €40,265
- Other debts -€6,265
down €6,265 (-54.1%), from €11,575 to €5,311
- Gross operating margin -€33,070
down €33,070, from €18,495 to -€14,575
- Taxes -€381
down €381 (-7.7%), from €4,960 to €4,579
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,589 | €65,468 | -€27,121 | -29.3% |
| Fixed assets | 21/28 | €1,967 | €1,555 | -€412 | -20.9% |
| Tangible fixed assets | 22/27 | €1,648 | €1,236 | -€412 | -25.0% |
| Plant, machinery and equipment | 23 | €1,648 | €1,236 | -€412 | -25.0% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €90,622 | €63,913 | -€26,709 | -29.5% |
| Stocks and contracts in progress | 3 | €926 | €926 | = | 0.0% |
| Stocks | 30/36 | €926 | €926 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,469 | €10,398 | -€70 | -0.7% |
| Trade receivables | 40 | €1,694 | - | -€1,694 | |
| Other amounts receivable | 41 | €8,775 | €10,398 | +€1,624 | +18.5% |
| Cash at bank and in hand | 54/58 | €78,119 | €50,076 | -€28,043 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,108 | €2,513 | +€1,405 | +127% |
| Total equity and liabilities | 10/49 | €92,589 | €65,468 | -€27,121 | -29.3% |
| Equity | 10/15 | €79,714 | €58,857 | -€20,856 | -26.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,122 | €40,265 | -€20,856 | -34.1% |
| Amounts payable | 17/49 | €12,875 | €6,611 | -€6,265 | -48.7% |
| Amounts payable within one year | 42/48 | €12,875 | €6,611 | -€6,265 | -48.7% |
| Taxes, remuneration and social security | 45 | €1,300 | €1,300 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €11,575 | €5,311 | -€6,265 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €412 | = | 0.0% |
| Other operating charges | 640/8 | €1,116 | €1,147 | +€31 | +2.8% |
| Gross operating margin | 9900 | €18,495 | -€14,575 | -€33,070 | |
| Operating profit (loss) | 9901 | €16,967 | -€16,134 | -€33,101 | |
| Financial charges | 65/66B | €120 | €143 | +€23 | +18.8% |
| Recurring financial charges | 65 | €120 | €143 | +€23 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €16,847 | -€16,277 | -€33,124 | |
| Income taxes | 67/77 | €4,960 | €4,579 | -€381 | -7.7% |
| Profit (loss) for the period | 9904 | €11,886 | -€20,856 | -€32,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,886 | -€20,856 | -€32,742 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.