YAIA: 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.
YAIA
Largest movements
- Receivables within one year -€19,230
down €19,230 (-99.4%), from €19,338 to €109
of which Trade receivables: -€19,338
- Cash +€8,893
up €8,893 (+100.3%), from €8,868 to €17,761
mainly Receivables within one year (+€19,230) and Trade debts (+€14,369)
- Tangible fixed assets +€3,336
up €3,336 (+9.8%), from €34,196 to €37,533
of which Plant, machinery and equipment: +€4,511
- Financial fixed assets +€2,500
up €2,500, from €0 to €2,500
- Debts after one year -€17,500
down €17,500 (-59.3%), from €29,500 to €12,000
- Trade debts +€14,369
up €14,369 (+107.9%), from €13,321 to €27,691
- Tax, wage and social debts -€3,091
down €3,091 (-24.4%), from €12,647 to €9,556
of which Taxes: -€3,948
- Reserves +€1,100
up €1,100 (+30.6%), from €3,600 to €4,700
- Staff costs +€7,474
up €7,474 (+22.7%), from €32,993 to €40,468
- Gross operating margin +€4,972
up €4,972 (+10.4%), from €47,696 to €52,667
- Depreciation +€1,916
up €1,916 (+26.6%), from €7,191 to €9,107
- Taxes -€1,294
down €1,294 (-73.2%), from €1,767 to €473
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 | €68,198 | €63,580 | -€4,618 | -6.8% |
| Fixed assets | 21/28 | €36,009 | €41,595 | +€5,586 | +15.5% |
| Intangible fixed assets | 21 | €1,813 | €1,563 | -€250 | -13.8% |
| Tangible fixed assets | 22/27 | €34,196 | €37,533 | +€3,336 | +9.8% |
| Plant, machinery and equipment | 23 | €31,025 | €35,536 | +€4,511 | +14.5% |
| Furniture and vehicles | 24 | €3,171 | €1,996 | -€1,175 | -37.0% |
| Financial fixed assets | 28 | €0 | €2,500 | +€2,500 | |
| Current assets | 29/58 | €32,189 | €21,985 | -€10,204 | -31.7% |
| Stocks and contracts in progress | 3 | €3,983 | €4,115 | +€132 | +3.3% |
| Stocks | 30/36 | €3,983 | €4,115 | +€132 | +3.3% |
| Amounts receivable within one year | 40/41 | €19,338 | €109 | -€19,230 | -99.4% |
| Trade receivables | 40 | €19,338 | - | -€19,338 | |
| Other amounts receivable | 41 | €0 | €109 | +€109 | |
| Cash at bank and in hand | 54/58 | €8,868 | €17,761 | +€8,893 | +100.3% |
| Total equity and liabilities | 10/49 | €68,198 | €63,580 | -€4,618 | -6.8% |
| Equity | 10/15 | €6,689 | €7,793 | +€1,104 | +16.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,600 | €4,700 | +€1,100 | +30.6% |
| Distributable reserves | 133 | €3,600 | €4,700 | +€1,100 | +30.6% |
| Profit (loss) carried forward | 14 | €89 | €93 | +€4 | +4.4% |
| Amounts payable | 17/49 | €61,509 | €55,787 | -€5,722 | -9.3% |
| Amounts payable after more than one year | 17 | €29,500 | €12,000 | -€17,500 | -59.3% |
| Financial debts | 170/4 | €29,500 | €12,000 | -€17,500 | -59.3% |
| Amounts payable within one year | 42/48 | €32,009 | €43,787 | +€11,778 | +36.8% |
| Trade debts | 44 | €13,321 | €27,691 | +€14,369 | +107.9% |
| Suppliers | 440/4 | €13,321 | €27,691 | +€14,369 | +107.9% |
| Taxes, remuneration and social security | 45 | €12,647 | €9,556 | -€3,091 | -24.4% |
| Taxes | 450/3 | €7,272 | €3,324 | -€3,948 | -54.3% |
| Remuneration and social security | 454/9 | €5,376 | €6,232 | +€857 | +15.9% |
| Other amounts payable | 47/48 | €6,041 | €6,541 | +€500 | +8.3% |
| Remuneration, social security and pensions | 62 | €32,993 | €40,468 | +€7,474 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,191 | €9,107 | +€1,916 | +26.6% |
| Other operating charges | 640/8 | €834 | €552 | -€282 | -33.8% |
| Gross operating margin | 9900 | €47,696 | €52,667 | +€4,972 | +10.4% |
| Operating profit (loss) | 9901 | €6,678 | €2,541 | -€4,136 | -61.9% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,221 | €964 | -€257 | -21.1% |
| Recurring financial charges | 65 | €1,221 | €964 | -€257 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €5,456 | €1,577 | -€3,879 | -71.1% |
| Income taxes | 67/77 | €1,767 | €473 | -€1,294 | -73.2% |
| Profit (loss) for the period | 9904 | €3,689 | €1,104 | -€2,585 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,689 | €1,104 | -€2,585 | -70.1% |
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 2 October 2026 via checked.be.