YAKI: 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.
YAKI
Largest movements
- Cash -€3,211
down €3,211 (-11.8%), from €27,159 to €23,948
mainly Net result for the year (-€6,885) and Investment in fixed assets (net) (-€5,865)
- Deferred charges and accrued income -€2,009
down €2,009 (-79.4%), from €2,528 to €520
- Tangible fixed assets -€693
down €693 (-6.1%), from €11,329 to €10,637
of which Furniture and vehicles: -€3,575
- Intangible fixed assets +€673
new in 2025: €673
- Profit (loss) carried forward -€6,885
down €6,885 (-228.5%), from -€3,013 to -€9,897
- Other debts +€3,581
up €3,581 (+31.7%), from €11,308 to €14,889
- Trade debts -€1,862
down €1,862 (-19.4%), from €9,583 to €7,721
- Tax, wage and social debts +€471
up €471 (+11.4%), from €4,150 to €4,622
of which Remuneration and social security: +€500
- Gross operating margin -€13,140
down €13,140 (-77.4%), from €16,974 to €3,834
- Depreciation +€996
up €996 (+20.4%), from €4,889 to €5,884
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 | €42,434 | €37,739 | -€4,695 | -11.1% |
| Fixed assets | 21/28 | €11,602 | €11,582 | -€19 | -0.2% |
| Intangible fixed assets | 21 | - | €673 | +€673 | |
| Tangible fixed assets | 22/27 | €11,329 | €10,637 | -€693 | -6.1% |
| Plant, machinery and equipment | 23 | €3,221 | €4,765 | +€1,544 | +47.9% |
| Furniture and vehicles | 24 | €8,109 | €4,534 | -€3,575 | -44.1% |
| Other tangible fixed assets | 26 | - | €1,339 | +€1,339 | |
| Financial fixed assets | 28 | €272 | €272 | = | 0.0% |
| Current assets | 29/58 | €30,832 | €26,157 | -€4,676 | -15.2% |
| Stocks and contracts in progress | 3 | €1,145 | €1,370 | +€225 | +19.7% |
| Stocks | 30/36 | €1,145 | €1,370 | +€225 | +19.7% |
| Amounts receivable within one year | 40/41 | - | €319 | +€319 | |
| Trade receivables | 40 | - | €319 | +€319 | |
| Cash at bank and in hand | 54/58 | €27,159 | €23,948 | -€3,211 | -11.8% |
| Deferred charges and accrued income | 490/1 | €2,528 | €520 | -€2,009 | -79.4% |
| Total equity and liabilities | 10/49 | €42,434 | €37,739 | -€4,695 | -11.1% |
| Equity | 10/15 | €17,392 | €10,508 | -€6,885 | -39.6% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,013 | -€9,897 | -€6,885 | -228.5% |
| Amounts payable | 17/49 | €25,041 | €27,232 | +€2,190 | +8.7% |
| Amounts payable within one year | 42/48 | €25,041 | €27,232 | +€2,190 | +8.7% |
| Trade debts | 44 | €9,583 | €7,721 | -€1,862 | -19.4% |
| Suppliers | 440/4 | €9,583 | €7,721 | -€1,862 | -19.4% |
| Taxes, remuneration and social security | 45 | €4,150 | €4,622 | +€471 | +11.4% |
| Taxes | 450/3 | €4,150 | €4,122 | -€29 | -0.7% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €11,308 | €14,889 | +€3,581 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,889 | €5,884 | +€996 | +20.4% |
| Other operating charges | 640/8 | €2,798 | €2,939 | +€142 | +5.1% |
| Gross operating margin | 9900 | €16,974 | €3,834 | -€13,140 | -77.4% |
| Operating profit (loss) | 9901 | €9,288 | -€4,990 | -€14,277 | |
| Financial income | 75/76B | €2 | €30 | +€28 | +1181.8% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1181.8% |
| Financial charges | 65/66B | €1,359 | €1,528 | +€169 | +12.4% |
| Recurring financial charges | 65 | €1,359 | €1,528 | +€169 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €7,930 | -€6,488 | -€14,418 | |
| Income taxes | 67/77 | €397 | €397 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | €7,533 | -€6,885 | -€14,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,533 | -€6,885 | -€14,418 |
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 6 October 2026 via checked.be.