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
- Cash +€16,862
up €16,862 (+705%), from €2,393 to €19,255
mainly Net result for the year (+€17,185) and Tax, wage and social debts (+€5,061)
- Tangible fixed assets -€6,881
down €6,881 (-94.5%), from €7,279 to €398
- Financial fixed assets +€2,500
new in 2025: €2,500
- Deferred charges and accrued income +€368
up €368 (+175%), from €210 to €578
- Reserves +€15,585
up €15,585 (+531%), from €2,932 to €18,517
- Trade debts -€9,572
down €9,572 (-99.0%), from €9,671 to €98
- Tax, wage and social debts +€5,061
up €5,061 (+405%), from €1,250 to €6,311
of which Taxes: +€4,417
- Other debts +€1,831
new in 2025: €1,831
- Write-downs -€36,000
no longer reported in 2025 (was €36,000)
- Gross operating margin -€15,379
down €15,379 (-37.0%), from €41,587 to €26,208
- Taxes +€3,549
up €3,549 (+284%), from €1,250 to €4,799
- Other operating charges +€3,468
up €3,468 (+2,361%), from €147 to €3,615
- Depreciation -€599
down €599 (-52.6%), from €1,139 to €539
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 | €16,853 | €29,758 | +€12,905 | +76.6% |
| Fixed assets | 21/28 | €7,279 | €2,898 | -€4,381 | -60.2% |
| Tangible fixed assets | 22/27 | €7,279 | €398 | -€6,881 | -94.5% |
| Furniture and vehicles | 24 | €7,279 | €398 | -€6,881 | -94.5% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €9,574 | €26,860 | +€17,286 | +181% |
| Amounts receivable within one year | 40/41 | €6,970 | €7,026 | +€56 | +0.8% |
| Trade receivables | 40 | €1,670 | - | -€1,670 | |
| Other amounts receivable | 41 | €5,300 | €7,026 | +€1,726 | +32.6% |
| Cash at bank and in hand | 54/58 | €2,393 | €19,255 | +€16,862 | +705% |
| Deferred charges and accrued income | 490/1 | €210 | €578 | +€368 | +175% |
| Total equity and liabilities | 10/49 | €16,853 | €29,758 | +€12,905 | +76.6% |
| Equity | 10/15 | €5,932 | €21,517 | +€15,585 | +263% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,932 | €18,517 | +€15,585 | +531% |
| Distributable reserves | 133 | €2,932 | €18,517 | +€15,585 | +531% |
| Amounts payable | 17/49 | €10,920 | €8,241 | -€2,680 | -24.5% |
| Amounts payable within one year | 42/48 | €10,920 | €8,241 | -€2,680 | -24.5% |
| Trade debts | 44 | €9,671 | €98 | -€9,572 | -99.0% |
| Suppliers | 440/4 | €9,671 | €98 | -€9,572 | -99.0% |
| Taxes, remuneration and social security | 45 | €1,250 | €6,311 | +€5,061 | +405% |
| Taxes | 450/3 | €1,250 | €5,667 | +€4,417 | +353% |
| Remuneration and social security | 454/9 | - | €644 | +€644 | |
| Other amounts payable | 47/48 | - | €1,831 | +€1,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €539 | -€599 | -52.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,000 | - | -€36,000 | |
| Other operating charges | 640/8 | €147 | €3,615 | +€3,468 | +2,361% |
| Gross operating margin | 9900 | €41,587 | €26,208 | -€15,379 | -37.0% |
| Operating profit (loss) | 9901 | €4,301 | €22,054 | +€17,753 | +413% |
| Financial income | 75/76B | €1 | €3 | +€2 | +243% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +243% |
| Financial charges | 65/66B | €120 | €73 | -€47 | -39.2% |
| Recurring financial charges | 65 | €120 | €73 | -€47 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €4,182 | €21,984 | +€17,801 | +426% |
| Income taxes | 67/77 | €1,250 | €4,799 | +€3,549 | +284% |
| Profit (loss) for the period | 9904 | €2,932 | €17,185 | +€14,252 | +486% |
| Profit (loss) for the period to be appropriated | 9905 | €2,932 | €17,185 | +€14,252 | +486% |
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.