YaKta: what changed
YaKta
Largest movements
- Cash +€19,270
up €19,270 (+58.8%), from €32,779 to €52,049
mainly Net result for the year (+€33,346) and Other debts (+€13,479)
- Receivables within one year -€4,220
down €4,220 (-14.6%), from €28,944 to €24,725
of which Other amounts receivable: -€12,809
- Tangible fixed assets +€1,506
up €1,506 (+3.5%), from €43,025 to €44,531
of which Land and buildings: +€2,310
- Other debts +€13,479
new in 2025: €13,479
- Profit (loss) carried forward +€13,346
up €13,346 (+61.7%), from €21,634 to €34,980
- Trade debts -€8,854
down €8,854 (-91.1%), from €9,718 to €864
- Debts after one year -€7,871
down €7,871 (-42.9%), from €18,364 to €10,493
- Tax, wage and social debts +€4,645
up €4,645 (+105%), from €4,441 to €9,086
of which Remuneration and social security: +€6,353
- Depreciation +€8,255
up €8,255 (+218%), from €3,788 to €12,043
- Gross operating margin -€4,570
down €4,570 (-5.9%), from €78,017 to €73,448
- Other operating charges +€3,217
up €3,217 (+637%), from €505 to €3,722
- Financial charges +€1,830
up €1,830 (+374%), from €490 to €2,320
- Taxes -€1,218
down €1,218 (-7.6%), from €16,120 to €14,902
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,152 | €121,305 | +€16,152 | +15.4% |
| Fixed assets | 21/28 | €43,025 | €44,531 | +€1,506 | +3.5% |
| Tangible fixed assets | 22/27 | €43,025 | €44,531 | +€1,506 | +3.5% |
| Land and buildings | 22 | - | €2,310 | +€2,310 | |
| Plant, machinery and equipment | 23 | €2,165 | €1,832 | -€333 | -15.4% |
| Furniture and vehicles | 24 | €40,859 | €40,389 | -€470 | -1.2% |
| Current assets | 29/58 | €62,128 | €76,774 | +€14,646 | +23.6% |
| Amounts receivable within one year | 40/41 | €28,944 | €24,725 | -€4,220 | -14.6% |
| Trade receivables | 40 | €16,135 | €24,725 | +€8,590 | +53.2% |
| Other amounts receivable | 41 | €12,809 | - | -€12,809 | |
| Cash at bank and in hand | 54/58 | €32,779 | €52,049 | +€19,270 | +58.8% |
| Deferred charges and accrued income | 490/1 | €404 | - | -€404 | |
| Total equity and liabilities | 10/49 | €105,152 | €121,305 | +€16,152 | +15.4% |
| Equity | 10/15 | €61,634 | €74,980 | +€13,346 | +21.7% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,634 | €34,980 | +€13,346 | +61.7% |
| Amounts payable | 17/49 | €43,518 | €46,325 | +€2,806 | +6.4% |
| Amounts payable after more than one year | 17 | €18,364 | €10,493 | -€7,871 | -42.9% |
| Financial debts | 170/4 | €18,364 | €10,493 | -€7,871 | -42.9% |
| Amounts payable within one year | 42/48 | €25,154 | €35,831 | +€10,678 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €10,995 | €12,402 | +€1,408 | +12.8% |
| Trade debts | 44 | €9,718 | €864 | -€8,854 | -91.1% |
| Suppliers | 440/4 | €9,718 | €864 | -€8,854 | -91.1% |
| Taxes, remuneration and social security | 45 | €4,441 | €9,086 | +€4,645 | +105% |
| Taxes | 450/3 | €4,110 | €2,402 | -€1,708 | -41.6% |
| Remuneration and social security | 454/9 | €331 | €6,685 | +€6,353 | +1,919% |
| Other amounts payable | 47/48 | - | €13,479 | +€13,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €12,043 | +€8,255 | +218% |
| Other operating charges | 640/8 | €505 | €3,722 | +€3,217 | +637% |
| Non-recurring operating charges | 66A | - | €7,934 | +€7,934 | |
| Gross operating margin | 9900 | €78,017 | €73,448 | -€4,570 | -5.9% |
| Operating profit (loss) | 9901 | €73,724 | €49,749 | -€23,975 | -32.5% |
| Financial income | 75/76B | €1,027 | €818 | -€209 | -20.4% |
| Recurring financial income | 75 | €1,027 | €13 | -€1,014 | -98.7% |
| Non-recurring financial income | 76B | - | €805 | +€805 | |
| Financial charges | 65/66B | €490 | €2,320 | +€1,830 | +374% |
| Recurring financial charges | 65 | €490 | €2,320 | +€1,830 | +374% |
| Profit (loss) for the period before taxes | 9903 | €74,262 | €48,248 | -€26,014 | -35.0% |
| Income taxes | 67/77 | €16,120 | €14,902 | -€1,218 | -7.6% |
| Profit (loss) for the period | 9904 | €58,142 | €33,346 | -€24,796 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,142 | €33,346 | -€24,796 | -42.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.