YAIS: 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.
YAIS
Largest movements
- Cash +€21,558
up €21,558 (+220.1%), from €9,795 to €31,353
mainly Net result for the year (+€24,342) and Tax, wage and social debts (+€16,022)
- Receivables within one year +€19,100
up €19,100 (+7348.7%), from €260 to €19,360
of which Trade receivables: +€19,360
- Reserves +€23,981
new in 2025: €23,981
- Tax, wage and social debts +€16,022
up €16,022 (+126657.1%), from €13 to €16,035
- Gross operating margin +€33,166
up €33,166, from -€160 to €33,006
- Taxes +€6,482
new in 2025: €6,482
- Financial charges +€1,743
new in 2025: €1,743
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 | €11,181 | €51,544 | +€40,363 | +361.0% |
| Formation expenses | 20 | €1,089 | €831 | -€258 | -23.7% |
| Current assets | 29/58 | €10,093 | €50,713 | +€40,621 | +402.5% |
| Amounts receivable within one year | 40/41 | €260 | €19,360 | +€19,100 | +7348.7% |
| Trade receivables | 40 | - | €19,360 | +€19,360 | |
| Other amounts receivable | 41 | €260 | - | -€260 | |
| Cash at bank and in hand | 54/58 | €9,795 | €31,353 | +€21,558 | +220.1% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €11,181 | €51,544 | +€40,363 | +361.0% |
| Equity | 10/15 | €9,639 | €33,981 | +€24,342 | +252.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €23,981 | +€23,981 | |
| Distributable reserves | 133 | - | €23,981 | +€23,981 | |
| Profit (loss) carried forward | 14 | -€361 | - | +€361 | |
| Amounts payable | 17/49 | €1,543 | €17,563 | +€16,020 | +1038.6% |
| Amounts payable within one year | 42/48 | €1,541 | €17,563 | +€16,022 | +1039.9% |
| Taxes, remuneration and social security | 45 | €13 | €16,035 | +€16,022 | +126657.1% |
| Taxes | 450/3 | €13 | €16,035 | +€16,022 | +126657.1% |
| Other amounts payable | 47/48 | €1,528 | €1,528 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201 | €258 | +€57 | +28.4% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | -€160 | €33,006 | +€33,166 | |
| Operating profit (loss) | 9901 | -€361 | €32,562 | +€32,923 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | - | €1,743 | +€1,743 | |
| Recurring financial charges | 65 | - | €1,743 | +€1,743 | |
| Profit (loss) for the period before taxes | 9903 | -€361 | €30,825 | +€31,186 | |
| Income taxes | 67/77 | - | €6,482 | +€6,482 | |
| Profit (loss) for the period | 9904 | -€361 | €24,342 | +€24,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€361 | €24,342 | +€24,703 |
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 11 October 2026 via checked.be.