YAKA-Solution: 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.
YAKA-Solution
Largest movements
- Tangible fixed assets +€46,440
up €46,440 (+287.3%), from €16,166 to €62,606
of which Leasing and similar rights: +€24,557
- Receivables within one year -€28,794
down €28,794 (-32.2%), from €89,474 to €60,680
of which Trade receivables: -€31,226
- Intangible fixed assets +€13,805
up €13,805 (+712.4%), from €1,938 to €15,742
- Cash -€8,921
down €8,921 (-56.7%), from €15,734 to €6,812
mainly Net result for the year (-€108,097) and Investment in fixed assets (net) (-€71,588)
- Deferred charges and accrued income -€5,115
down €5,115 (-95.3%), from €5,365 to €250
- Profit (loss) carried forward -€108,097
new in 2025: -€108,097
- Trade debts +€47,800
up €47,800 (+47.1%), from €101,475 to €149,275
- Debts after one year +€41,784
up €41,784 (+539.9%), from €7,739 to €49,523
- Short-term financial debts +€20,722
new in 2025: €20,722
- Advances received -€16,196
no longer reported in 2025 (was €16,196)
- Turnover -€683,394
no longer reported in 2025 (was €683,394)
- Purchases and services -€665,031
no longer reported in 2025 (was €665,031)
- Staff costs +€115,510
new in 2025: €115,510
- Depreciation +€10,469
up €10,469 (+341.6%), from €3,064 to €13,533
- Taxes -€7,124
down €7,124 (-96.7%), from €7,368 to €244
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 | €164,698 | €176,501 | +€11,803 | +7.2% |
| Fixed assets | 21/28 | €20,704 | €78,759 | +€58,055 | +280.4% |
| Intangible fixed assets | 21 | €1,938 | €15,742 | +€13,805 | +712.4% |
| Tangible fixed assets | 22/27 | €16,166 | €62,606 | +€46,440 | +287.3% |
| Plant, machinery and equipment | 23 | €6,871 | €9,019 | +€2,148 | +31.3% |
| Furniture and vehicles | 24 | €9,295 | €10,146 | +€851 | +9.2% |
| Leasing and similar rights | 25 | - | €24,557 | +€24,557 | |
| Other tangible fixed assets | 26 | - | €18,884 | +€18,884 | |
| Financial fixed assets | 28 | €2,600 | €410 | -€2,190 | -84.2% |
| Current assets | 29/58 | €143,994 | €97,742 | -€46,252 | -32.1% |
| Stocks and contracts in progress | 3 | €33,422 | €30,000 | -€3,422 | -10.2% |
| Stocks | 30/36 | €29,977 | €30,000 | +€23 | +0.1% |
| Contracts in progress | 37 | €3,445 | - | -€3,445 | |
| Amounts receivable within one year | 40/41 | €89,474 | €60,680 | -€28,794 | -32.2% |
| Trade receivables | 40 | €69,440 | €38,215 | -€31,226 | -45.0% |
| Other amounts receivable | 41 | €20,033 | €22,465 | +€2,432 | +12.1% |
| Cash at bank and in hand | 54/58 | €15,734 | €6,812 | -€8,921 | -56.7% |
| Deferred charges and accrued income | 490/1 | €5,365 | €250 | -€5,115 | -95.3% |
| Total equity and liabilities | 10/49 | €164,698 | €176,501 | +€11,803 | +7.2% |
| Equity | 10/15 | €26,319 | -€81,778 | -€108,097 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,319 | €23,319 | = | 0.0% |
| Distributable reserves | 133 | €23,319 | €23,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€108,097 | -€108,097 | |
| Amounts payable | 17/49 | €138,379 | €258,279 | +€119,900 | +86.6% |
| Amounts payable after more than one year | 17 | €7,739 | €49,523 | +€41,784 | +539.9% |
| Financial debts | 170/4 | €7,739 | €49,523 | +€41,784 | +539.9% |
| Amounts payable within one year | 42/48 | €130,640 | €208,756 | +€78,116 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €2,941 | €8,787 | +€5,846 | +198.7% |
| Financial debts | 43 | - | €20,722 | +€20,722 | |
| Credit institutions | 430/8 | - | €20,722 | +€20,722 | |
| Trade debts | 44 | €101,475 | €149,275 | +€47,800 | +47.1% |
| Suppliers | 440/4 | €101,475 | €149,275 | +€47,800 | +47.1% |
| Advances received on contracts in progress | 46 | €16,196 | - | -€16,196 | |
| Taxes, remuneration and social security | 45 | €9,368 | €17,292 | +€7,924 | +84.6% |
| Taxes | 450/3 | €9,368 | €7,595 | -€1,773 | -18.9% |
| Remuneration and social security | 454/9 | - | €9,697 | +€9,697 | |
| Other amounts payable | 47/48 | €659 | €12,679 | +€12,020 | +1825.4% |
| Turnover | 70 | €683,394 | - | -€683,394 | |
| Non-recurring operating income | 76A | €6,010 | - | -€6,010 | |
| Goods, raw materials, services and sundry goods | 60/61 | €665,031 | - | -€665,031 | |
| Remuneration, social security and pensions | 62 | - | €115,510 | +€115,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €13,533 | +€10,469 | +341.6% |
| Other operating charges | 640/8 | €16 | €2,843 | +€2,828 | +17828.1% |
| Non-recurring operating charges | 66A | - | €325 | +€325 | |
| Gross operating margin | 9900 | €29,926 | €29,520 | -€406 | -1.4% |
| Operating profit (loss) | 9901 | €26,846 | -€102,691 | -€129,537 | |
| Financial income | 75/76B | €950 | €926 | -€23 | -2.5% |
| Recurring financial income | 75 | €950 | €926 | -€23 | -2.5% |
| Financial charges | 65/66B | €6,882 | €6,088 | -€794 | -11.5% |
| Recurring financial charges | 65 | €6,882 | €6,088 | -€794 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €20,913 | -€107,853 | -€128,766 | |
| Income taxes | 67/77 | €7,368 | €244 | -€7,124 | -96.7% |
| Profit (loss) for the period | 9904 | €13,545 | -€108,097 | -€121,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,545 | -€108,097 | -€121,642 |
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 29 September 2026 via checked.be.