YAKDEV: 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.
YAKDEV
Largest movements
- Cash +€22,344
up €22,344 (+31.4%), from €71,239 to €93,583
mainly Net result for the year (+€24,945) and Receivables within one year (+€12,053)
- Receivables within one year -€12,053
down €12,053 (-82.2%), from €14,667 to €2,614
of which Trade receivables: -€12,584
- Reserves +€24,945
up €24,945 (+21.3%), from €117,361 to €142,306
- Tax, wage and social debts -€15,622
down €15,622 (-75.3%), from €20,751 to €5,129
- Gross operating margin -€14,403
down €14,403 (-28.6%), from €50,292 to €35,888
- Taxes -€4,427
down €4,427 (-30.9%), from €14,316 to €9,890
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 | €141,699 | €152,293 | +€10,594 | +7.5% |
| Fixed assets | 21/28 | €55,793 | €56,096 | +€303 | +0.5% |
| Tangible fixed assets | 22/27 | €683 | €986 | +€303 | +44.4% |
| Furniture and vehicles | 24 | €683 | €986 | +€303 | +44.4% |
| Financial fixed assets | 28 | €55,110 | €55,110 | = | 0.0% |
| Current assets | 29/58 | €85,907 | €96,197 | +€10,291 | +12.0% |
| Amounts receivable within one year | 40/41 | €14,667 | €2,614 | -€12,053 | -82.2% |
| Trade receivables | 40 | €12,584 | - | -€12,584 | |
| Other amounts receivable | 41 | €2,083 | €2,614 | +€531 | +25.5% |
| Cash at bank and in hand | 54/58 | €71,239 | €93,583 | +€22,344 | +31.4% |
| Total equity and liabilities | 10/49 | €141,699 | €152,293 | +€10,594 | +7.5% |
| Equity | 10/15 | €119,361 | €144,306 | +€24,945 | +20.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €117,361 | €142,306 | +€24,945 | +21.3% |
| Distributable reserves | 133 | €117,361 | €142,306 | +€24,945 | +21.3% |
| Amounts payable | 17/49 | €22,338 | €7,987 | -€14,351 | -64.2% |
| Amounts payable within one year | 42/48 | €22,338 | €7,987 | -€14,351 | -64.2% |
| Trade debts | 44 | €1,588 | €2,859 | +€1,271 | +80.1% |
| Suppliers | 440/4 | €1,588 | €2,859 | +€1,271 | +80.1% |
| Taxes, remuneration and social security | 45 | €20,751 | €5,129 | -€15,622 | -75.3% |
| Taxes | 450/3 | €20,751 | €5,129 | -€15,622 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €1,176 | -€320 | -21.4% |
| Other operating charges | 640/8 | €724 | €868 | +€143 | +19.8% |
| Gross operating margin | 9900 | €50,292 | €35,888 | -€14,403 | -28.6% |
| Operating profit (loss) | 9901 | €48,072 | €33,845 | -€14,226 | -29.6% |
| Financial income | 75/76B | €1,755 | €1,839 | +€84 | +4.8% |
| Recurring financial income | 75 | €1,755 | €1,839 | +€84 | +4.8% |
| Financial charges | 65/66B | €814 | €850 | +€35 | +4.3% |
| Recurring financial charges | 65 | €814 | €850 | +€35 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €49,012 | €34,835 | -€14,177 | -28.9% |
| Income taxes | 67/77 | €14,316 | €9,890 | -€4,427 | -30.9% |
| Profit (loss) for the period | 9904 | €34,695 | €24,945 | -€9,750 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,695 | €24,945 | -€9,750 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.