YAKIM: 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.
YAKIM
Largest movements
- Receivables within one year +€1,047
up €1,047 (+2.4%), from €44,147 to €45,193
- Other debts +€16,730
up €16,730 (+14.3%), from €116,879 to €133,609
- Profit (loss) carried forward -€15,852
down €15,852 (-6.8%), from -€234,197 to -€250,049
- Taxes +€12,300
new in 2025: €12,300
- Other operating charges -€2,238
down €2,238 (-72.0%), from €3,108 to €870
- Gross operating margin -€2,114
down €2,114 (-1,236%), from -€171 to -€2,285
- Financial charges +€272
up €272 (+218%), from €125 to €397
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 | €44,593 | €45,747 | +€1,154 | +2.6% |
| Current assets | 29/58 | €44,593 | €45,747 | +€1,154 | +2.6% |
| Amounts receivable within one year | 40/41 | €44,147 | €45,193 | +€1,047 | +2.4% |
| Other amounts receivable | 41 | €44,147 | €45,193 | +€1,047 | +2.4% |
| Cash at bank and in hand | 54/58 | €446 | €553 | +€107 | +24.0% |
| Total equity and liabilities | 10/49 | €44,593 | €45,747 | +€1,154 | +2.6% |
| Equity | 10/15 | -€73,914 | -€89,766 | -€15,852 | -21.4% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €284 | €284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €284 | €284 | = | 0.0% |
| Other | 1319 | €284 | €284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,197 | -€250,049 | -€15,852 | -6.8% |
| Amounts payable | 17/49 | €118,506 | €135,512 | +€17,006 | +14.4% |
| Amounts payable within one year | 42/48 | €116,879 | €133,885 | +€17,006 | +14.5% |
| Trade debts | 44 | - | €276 | +€276 | |
| Suppliers | 440/4 | - | €276 | +€276 | |
| Other amounts payable | 47/48 | €116,879 | €133,609 | +€16,730 | +14.3% |
| Accrued charges and deferred income | 492/3 | €1,627 | €1,627 | = | 0.0% |
| Other operating charges | 640/8 | €3,108 | €870 | -€2,238 | -72.0% |
| Gross operating margin | 9900 | -€171 | -€2,285 | -€2,114 | -1,236% |
| Operating profit (loss) | 9901 | -€3,279 | -€3,155 | +€124 | +3.8% |
| Financial charges | 65/66B | €125 | €397 | +€272 | +218% |
| Recurring financial charges | 65 | €125 | €397 | +€272 | +218% |
| Profit (loss) for the period before taxes | 9903 | -€3,404 | -€3,552 | -€148 | -4.3% |
| Income taxes | 67/77 | - | €12,300 | +€12,300 | |
| Profit (loss) for the period | 9904 | -€3,404 | -€15,852 | -€12,448 | -366% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,404 | -€15,852 | -€12,448 | -366% |
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 13 October 2026 via checked.be.