YAKASAUTER: 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.
YAKASAUTER
Largest movements
- Tangible fixed assets -€58,536
down €58,536 (-11.3%), from €517,369 to €458,832
- Receivables within one year -€33,100
down €33,100 (-60.7%), from €54,514 to €21,414
of which Other amounts receivable: -€16,653
- Cash +€7,639
up €7,639 (+6.7%), from €113,927 to €121,566
mainly Depreciation (+€131,940) and Receivables within one year (+€33,100)
- Other debts -€39,158
down €39,158 (-76.4%), from €51,228 to €12,070
- Debts after one year -€38,609
down €38,609 (-11.1%), from €349,307 to €310,697
- Reserves +€24,063
up €24,063 (+21.2%), from €113,656 to €137,720
of which Distributable reserves: +€24,063
- Tax, wage and social debts -€21,008
down €21,008 (-76.3%), from €27,533 to €6,524
of which Taxes: -€22,544
- Current portion of long-term debt -€17,142
down €17,142 (-15.2%), from €112,565 to €95,423
- Gross operating margin -€27,889
down €27,889 (-9.9%), from €282,689 to €254,800
- Staff costs +€5,747
up €5,747 (+9.7%), from €59,301 to €65,047
- Taxes -€3,937
down €3,937 (-23.9%), from €16,438 to €12,501
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 | €692,873 | €607,770 | -€85,103 | -12.3% |
| Fixed assets | 21/28 | €523,884 | €462,693 | -€61,191 | -11.7% |
| Intangible fixed assets | 21 | €5,315 | €2,661 | -€2,655 | -49.9% |
| Tangible fixed assets | 22/27 | €517,369 | €458,832 | -€58,536 | -11.3% |
| Land and buildings | 22 | €292,642 | €272,001 | -€20,641 | -7.1% |
| Plant, machinery and equipment | 23 | €122,334 | €112,744 | -€9,590 | -7.8% |
| Furniture and vehicles | 24 | €102,393 | €74,087 | -€28,306 | -27.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €168,989 | €145,077 | -€23,912 | -14.2% |
| Amounts receivable within one year | 40/41 | €54,514 | €21,414 | -€33,100 | -60.7% |
| Trade receivables | 40 | €17,963 | €1,516 | -€16,447 | -91.6% |
| Other amounts receivable | 41 | €36,551 | €19,898 | -€16,653 | -45.6% |
| Cash at bank and in hand | 54/58 | €113,927 | €121,566 | +€7,639 | +6.7% |
| Deferred charges and accrued income | 490/1 | €548 | €2,097 | +€1,549 | +282% |
| Total equity and liabilities | 10/49 | €692,873 | €607,770 | -€85,103 | -12.3% |
| Equity | 10/15 | €132,256 | €156,320 | +€24,063 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,656 | €137,720 | +€24,063 | +21.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €113,656 | €137,720 | +€24,063 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €560,617 | €451,450 | -€109,166 | -19.5% |
| Amounts payable after more than one year | 17 | €349,307 | €310,697 | -€38,609 | -11.1% |
| Financial debts | 170/4 | €349,307 | €310,697 | -€38,609 | -11.1% |
| Amounts payable within one year | 42/48 | €211,289 | €140,753 | -€70,536 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €112,565 | €95,423 | -€17,142 | -15.2% |
| Financial debts | 43 | €16,882 | €10,126 | -€6,756 | -40.0% |
| Credit institutions | 430/8 | €16,882 | €10,126 | -€6,756 | -40.0% |
| Trade debts | 44 | €3,081 | €16,611 | +€13,530 | +439% |
| Suppliers | 440/4 | €3,081 | €16,611 | +€13,530 | +439% |
| Taxes, remuneration and social security | 45 | €27,533 | €6,524 | -€21,008 | -76.3% |
| Taxes | 450/3 | €22,588 | €44 | -€22,544 | -99.8% |
| Remuneration and social security | 454/9 | €4,945 | €6,481 | +€1,536 | +31.1% |
| Other amounts payable | 47/48 | €51,228 | €12,070 | -€39,158 | -76.4% |
| Accrued charges and deferred income | 492/3 | €21 | €0 | -€21 | -100% |
| Remuneration, social security and pensions | 62 | €59,301 | €65,047 | +€5,747 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,759 | €131,940 | -€2,819 | -2.1% |
| Other operating charges | 640/8 | €6,935 | €6,358 | -€577 | -8.3% |
| Gross operating margin | 9900 | €282,689 | €254,800 | -€27,889 | -9.9% |
| Operating profit (loss) | 9901 | €81,694 | €51,454 | -€30,240 | -37.0% |
| Financial income | 75/76B | €1,127 | €1,540 | +€414 | +36.7% |
| Recurring financial income | 75 | €1,127 | €1,540 | +€414 | +36.7% |
| Financial charges | 65/66B | €16,600 | €16,430 | -€170 | -1.0% |
| Recurring financial charges | 65 | €16,600 | €16,430 | -€170 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €66,220 | €36,564 | -€29,656 | -44.8% |
| Income taxes | 67/77 | €16,438 | €12,501 | -€3,937 | -23.9% |
| Profit (loss) for the period | 9904 | €49,783 | €24,063 | -€25,719 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,783 | €24,063 | -€25,719 | -51.7% |
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 30 October 2026 via checked.be.