YAKAMOZ: 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.
YAKAMOZ
Largest movements
- Receivables within one year +€29,912
up €29,912 (+69,208%), from €43 to €29,955
of which Trade receivables: +€28,285
- Tangible fixed assets -€14,235
down €14,235 (-3.6%), from €397,587 to €383,353
of which Land and buildings: -€12,846
- Cash +€9,538
up €9,538 (+62.5%), from €15,250 to €24,788
mainly Net result for the year (+€41,503) and Tax, wage and social debts (+€27,243)
- Intangible fixed assets -€6,000
down €6,000 (-30.4%), from €19,750 to €13,750
- Reserves +€51,170
new in 2025: €51,170
- Other debts -€41,978
down €41,978 (-30.9%), from €135,766 to €93,788
- Tax, wage and social debts +€27,243
up €27,243 (+153%), from €17,828 to €45,071
of which Taxes: +€25,733
- Debts after one year -€15,404
down €15,404 (-7.2%), from €212,962 to €197,558
- Profit (loss) carried forward -€9,667
down €9,667 (-100%), from €9,667 to €0
- Turnover +€271,309
new in 2025: €271,309
- Purchases and services +€96,654
new in 2025: €96,654
- Gross operating margin +€19,520
up €19,520 (+12.3%), from €158,383 to €177,902
- Taxes +€6,650
up €6,650 (+73.1%), from €9,100 to €15,750
- Staff costs -€4,728
down €4,728 (-5.0%), from €93,877 to €89,149
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 | €435,981 | €455,196 | +€19,215 | +4.4% |
| Fixed assets | 21/28 | €417,687 | €397,452 | -€20,235 | -4.8% |
| Intangible fixed assets | 21 | €19,750 | €13,750 | -€6,000 | -30.4% |
| Tangible fixed assets | 22/27 | €397,587 | €383,353 | -€14,235 | -3.6% |
| Land and buildings | 22 | €394,236 | €381,390 | -€12,846 | -3.3% |
| Plant, machinery and equipment | 23 | €623 | €521 | -€102 | -16.3% |
| Furniture and vehicles | 24 | €2,378 | €1,091 | -€1,287 | -54.1% |
| Other tangible fixed assets | 26 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €18,293 | €57,743 | +€39,450 | +216% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43 | €29,955 | +€29,912 | +69,208% |
| Trade receivables | 40 | - | €28,285 | +€28,285 | |
| Other amounts receivable | 41 | €43 | €1,670 | +€1,627 | +3,764% |
| Cash at bank and in hand | 54/58 | €15,250 | €24,788 | +€9,538 | +62.5% |
| Total equity and liabilities | 10/49 | €435,981 | €455,196 | +€19,215 | +4.4% |
| Equity | 10/15 | €39,667 | €81,170 | +€41,503 | +105% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €51,170 | +€51,170 | |
| Distributable reserves | 133 | - | €51,170 | +€51,170 | |
| Profit (loss) carried forward | 14 | €9,667 | €0 | -€9,667 | -100% |
| Amounts payable | 17/49 | €396,314 | €374,026 | -€22,288 | -5.6% |
| Amounts payable after more than one year | 17 | €212,962 | €197,558 | -€15,404 | -7.2% |
| Financial debts | 170/4 | €212,962 | €197,558 | -€15,404 | -7.2% |
| Amounts payable within one year | 42/48 | €183,352 | €175,609 | -€7,742 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €14,958 | €15,404 | +€446 | +3.0% |
| Trade debts | 44 | €14,799 | €21,346 | +€6,547 | +44.2% |
| Suppliers | 440/4 | €14,799 | €21,346 | +€6,547 | +44.2% |
| Taxes, remuneration and social security | 45 | €17,828 | €45,071 | +€27,243 | +153% |
| Taxes | 450/3 | €10,253 | €35,985 | +€25,733 | +251% |
| Remuneration and social security | 454/9 | €7,576 | €9,086 | +€1,510 | +19.9% |
| Other amounts payable | 47/48 | €135,766 | €93,788 | -€41,978 | -30.9% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Turnover | 70 | - | €271,309 | +€271,309 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €96,654 | +€96,654 | |
| Remuneration, social security and pensions | 62 | €93,877 | €89,149 | -€4,728 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,444 | €20,400 | -€44 | -0.2% |
| Other operating charges | 640/8 | €3,432 | €3,854 | +€423 | +12.3% |
| Gross operating margin | 9900 | €158,383 | €177,902 | +€19,520 | +12.3% |
| Operating profit (loss) | 9901 | €40,629 | €64,499 | +€23,870 | +58.8% |
| Financial income | 75/76B | €0 | €101 | +€101 | +42,158% |
| Recurring financial income | 75 | €0 | €101 | +€101 | +42,158% |
| Financial charges | 65/66B | €7,187 | €7,347 | +€160 | +2.2% |
| Recurring financial charges | 65 | €7,187 | €7,347 | +€160 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €33,442 | €57,253 | +€23,811 | +71.2% |
| Income taxes | 67/77 | €9,100 | €15,750 | +€6,650 | +73.1% |
| Profit (loss) for the period | 9904 | €24,342 | €41,503 | +€17,161 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,342 | €41,503 | +€17,161 | +70.5% |
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 25 October 2026 via checked.be.