YAKA MANAGEMENT: 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.
YAKA MANAGEMENT
Largest movements
- Cash +€527,892
up €527,892 (+6,854%), from €7,702 to €535,594
mainly Receivables within one year (+€419,700) and Current investments (+€250,000)
- Receivables within one year -€419,700
down €419,700 (-82.1%), from €511,216 to €91,516
of which Other amounts receivable: -€460,778
- Current investments -€250,000
down €250,000 (-23.8%), from €1.1m to €800,000
- Other debts -€161,035
no longer reported in 2025 (was €161,035)
- Gross operating margin +€11,403
up €11,403 (+80.7%), from -€14,124 to -€2,721
- Depreciation -€5,569
down €5,569 (-36.4%), from €15,305 to €9,736
- Financial charges +€3,916
up €3,916 (+1,795%), from €218 to €4,134
- Financial income -€2,931
down €2,931 (-21.8%), from €13,445 to €10,514
- Taxes -€489
down €489 (-59.7%), from €819 to €330
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 | €1,863,135 | €1,716,279 | -€146,856 | -7.9% |
| Fixed assets | 21/28 | €294,217 | €284,481 | -€9,736 | -3.3% |
| Tangible fixed assets | 22/27 | €88,717 | €78,981 | -€9,736 | -11.0% |
| Furniture and vehicles | 24 | €15,584 | €8,503 | -€7,082 | -45.4% |
| Other tangible fixed assets | 26 | €73,133 | €70,479 | -€2,655 | -3.6% |
| Financial fixed assets | 28 | €205,500 | €205,500 | = | 0.0% |
| Current assets | 29/58 | €1,568,917 | €1,431,798 | -€137,119 | -8.7% |
| Amounts receivable within one year | 40/41 | €511,216 | €91,516 | -€419,700 | -82.1% |
| Trade receivables | 40 | €10,000 | €51,078 | +€41,078 | +411% |
| Other amounts receivable | 41 | €501,216 | €40,438 | -€460,778 | -91.9% |
| Current investments | 50/53 | €1,050,000 | €800,000 | -€250,000 | -23.8% |
| Cash at bank and in hand | 54/58 | €7,702 | €535,594 | +€527,892 | +6,854% |
| Deferred charges and accrued income | 490/1 | - | €4,688 | +€4,688 | |
| Total equity and liabilities | 10/49 | €1,863,135 | €1,716,279 | -€146,856 | -7.9% |
| Equity | 10/15 | €1,689,568 | €1,682,777 | -€6,791 | -0.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €6,000 | - | -€6,000 | |
| Contributions outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Reserves | 13 | €1,700,799 | €1,700,799 | = | 0.0% |
| Distributable reserves | 133 | €1,700,799 | €1,700,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,231 | -€24,022 | -€6,791 | -39.4% |
| Amounts payable | 17/49 | €173,566 | €33,502 | -€140,065 | -80.7% |
| Amounts payable within one year | 42/48 | €173,566 | €33,502 | -€140,065 | -80.7% |
| Financial debts | 43 | - | €141 | +€141 | |
| Credit institutions | 430/8 | - | €141 | +€141 | |
| Trade debts | 44 | €4,380 | €20,240 | +€15,860 | +362% |
| Suppliers | 440/4 | €4,380 | €20,240 | +€15,860 | +362% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €8,152 | €3,120 | -€5,031 | -61.7% |
| Taxes | 450/3 | €8,152 | €3,120 | -€5,031 | -61.7% |
| Other amounts payable | 47/48 | €161,035 | - | -€161,035 | |
| Remuneration, social security and pensions | 62 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,305 | €9,736 | -€5,569 | -36.4% |
| Other operating charges | 640/8 | €203 | €384 | +€181 | +89.3% |
| Gross operating margin | 9900 | -€14,124 | -€2,721 | +€11,403 | +80.7% |
| Operating profit (loss) | 9901 | -€29,639 | -€12,842 | +€16,798 | +56.7% |
| Financial income | 75/76B | €13,445 | €10,514 | -€2,931 | -21.8% |
| Recurring financial income | 75 | €13,445 | €10,514 | -€2,931 | -21.8% |
| Financial charges | 65/66B | €218 | €4,134 | +€3,916 | +1,795% |
| Recurring financial charges | 65 | €218 | €4,134 | +€3,916 | +1,795% |
| Profit (loss) for the period before taxes | 9903 | -€16,412 | -€6,461 | +€9,951 | +60.6% |
| Income taxes | 67/77 | €819 | €330 | -€489 | -59.7% |
| Profit (loss) for the period | 9904 | -€17,231 | -€6,791 | +€10,439 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,231 | -€6,791 | +€10,439 | +60.6% |
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.