Yaiza Limited: what changed
What changed
Yaiza Limited
NACE 96.220, Beauty care and other beauty treatments
filed annual accounts (NBB)
Net result for the year
€14,538
2024 · €14,250+€288
Equity
€38,787
2024 · €24,250+€14,538
Cash
€14,750
2024 · €19,486-€4,736
Balance sheet total
€383,053
2024 · €67,147+€315,906
Largest movements
Assets
- Tangible fixed assets +€296,953
up €296,953 (+727%), from €40,861 to €337,815
of which Land and buildings: +€306,596
- Stocks and contracts +€24,513
new in 2025: €24,513
- Cash -€4,736
down €4,736 (-24.3%), from €19,486 to €14,750
mainly Investment in fixed assets (net) (-€328,353) and Other debts (-€26,156)
Equity and liabilities
- Debts after one year +€325,133
new in 2025: €325,133
- Other debts -€26,156
down €26,156 (-98.8%), from €26,471 to €315
- Reserves +€14,800
new in 2025: €14,800
- Tax, wage and social debts +€7,817
up €7,817 (+442%), from €1,767 to €9,585
of which Taxes: +€7,903
- Trade debts -€5,706
down €5,706 (-41.4%), from €13,788 to €8,082
Income statement
- Gross operating margin +€34,574
up €34,574 (+154%), from €22,398 to €56,972
- Depreciation +€29,884
up €29,884 (+1,046%), from €2,857 to €32,741
- Taxes +€2,755
up €2,755 (+71.3%), from €3,864 to €6,618
- Other operating charges +€854
up €854 (+167%), from €512 to €1,367
- Staff costs +€760
up €760 (+100%), from €760 to €1,520
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.
Result 2024
€14,250
Gross operating margin
+€34,574
Staff costs
-€760
Depreciation
-€29,884
Other operating charges
-€854
Financial income
+€91
Financial charges
-€124
Taxes
-€2,755
Result 2025
€14,538
raises the resultlowers the result
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.
From operations
-€1,516
Investment
-€328,353
Financing
+€325,133
Cash 2024
€19,486
From operations (derived)
-€1,516
Net result for the year
+€14,538
Depreciation
+€32,741
Stocks and contracts
-€24,513
Smaller working-capital items
+€980
Deferred charges and accrued income
-€1,217
Trade debts
-€5,706
Tax, wage and social debts
+€7,817
Other debts
-€26,156
Investment (derived)
-€328,353
Investment in fixed assets (net)
-€328,353
Financing
+€325,133
Debts after one year
+€325,133
Cash 2025
€14,750
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,147 | €383,053 | +€315,906 | +470% |
| Fixed assets | 21/28 | €45,633 | €341,245 | +€295,611 | +648% |
| Intangible fixed assets | 21 | €4,322 | €3,430 | -€892 | -20.6% |
| Tangible fixed assets | 22/27 | €40,861 | €337,815 | +€296,953 | +727% |
| Land and buildings | 22 | - | €306,596 | +€306,596 | |
| Plant, machinery and equipment | 23 | €24,573 | €20,597 | -€3,976 | -16.2% |
| Furniture and vehicles | 24 | €16,288 | €10,622 | -€5,666 | -34.8% |
| Financial fixed assets | 28 | €450 | - | -€450 | |
| Current assets | 29/58 | €21,514 | €41,808 | +€20,294 | +94.3% |
| Stocks and contracts in progress | 3 | - | €24,513 | +€24,513 | |
| Stocks | 30/36 | - | €24,513 | +€24,513 | |
| Amounts receivable within one year | 40/41 | €1,136 | €436 | -€700 | -61.6% |
| Trade receivables | 40 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €436 | €436 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,486 | €14,750 | -€4,736 | -24.3% |
| Deferred charges and accrued income | 490/1 | €891 | €2,108 | +€1,217 | +137% |
| Total equity and liabilities | 10/49 | €67,147 | €383,053 | +€315,906 | +470% |
| Equity | 10/15 | €24,250 | €38,787 | +€14,538 | +60.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €14,800 | +€14,800 | |
| Distributable reserves | 133 | - | €14,800 | +€14,800 | |
| Profit (loss) carried forward | 14 | €14,250 | €13,987 | -€262 | -1.8% |
| Amounts payable | 17/49 | €42,898 | €344,265 | +€301,368 | +703% |
| Amounts payable after more than one year | 17 | - | €325,133 | +€325,133 | |
| Other amounts payable | 178/9 | - | €325,133 | +€325,133 | |
| Amounts payable within one year | 42/48 | €42,547 | €19,133 | -€23,414 | -55.0% |
| Trade debts | 44 | €13,788 | €8,082 | -€5,706 | -41.4% |
| Suppliers | 440/4 | €13,788 | €8,082 | -€5,706 | -41.4% |
| Advances received on contracts in progress | 46 | €521 | €1,152 | +€631 | +121% |
| Taxes, remuneration and social security | 45 | €1,767 | €9,585 | +€7,817 | +442% |
| Taxes | 450/3 | €287 | €8,190 | +€7,903 | +2,754% |
| Remuneration and social security | 454/9 | €1,480 | €1,395 | -€85 | -5.8% |
| Other amounts payable | 47/48 | €26,471 | €315 | -€26,156 | -98.8% |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Remuneration, social security and pensions | 62 | €760 | €1,520 | +€760 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,857 | €32,741 | +€29,884 | +1,046% |
| Other operating charges | 640/8 | €512 | €1,367 | +€854 | +167% |
| Gross operating margin | 9900 | €22,398 | €56,972 | +€34,574 | +154% |
| Operating profit (loss) | 9901 | €18,269 | €21,344 | +€3,076 | +16.8% |
| Financial income | 75/76B | €0 | €91 | +€91 | +914,200% |
| Recurring financial income | 75 | €0 | €91 | +€91 | +914,200% |
| Financial charges | 65/66B | €155 | €280 | +€124 | +80.1% |
| Recurring financial charges | 65 | €155 | €280 | +€124 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €18,113 | €21,156 | +€3,043 | +16.8% |
| Income taxes | 67/77 | €3,864 | €6,618 | +€2,755 | +71.3% |
| Profit (loss) for the period | 9904 | €14,250 | €14,538 | +€288 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,250 | €14,538 | +€288 | +2.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.