YALI: 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.
YALI
Largest movements
- Tangible fixed assets -€20,322
down €20,322 (-26.1%), from €77,880 to €57,558
of which Furniture and vehicles: -€21,577
- Receivables within one year -€16,913
down €16,913 (-18.0%), from €94,097 to €77,184
of which Trade receivables: -€10,178
- Cash -€7,902
down €7,902 (-55.7%), from €14,192 to €6,290
mainly Other debts (-€136,258) and Debts after one year (-€26,888)
- Other debts -€136,258
down €136,258 (-74.3%), from €183,335 to €47,077
- Profit (loss) carried forward +€112,263
up €112,263 (+22.4%), from -€500,596 to -€388,332
- Debts after one year -€26,888
down €26,888 (-18.3%), from €147,162 to €120,273
- Tax, wage and social debts +€6,244
up €6,244 (+265%), from €2,360 to €8,604
of which Taxes: +€6,124
- Gross operating margin +€107,721
up €107,721 (+153%), from €70,305 to €178,026
- Financial income -€32,398
down €32,398 (-98.4%), from €32,936 to €538
of which Non-recurring financial income: -€32,669
- Depreciation +€18,674
up €18,674 (+638%), from €2,925 to €21,599
- Taxes +€14,372
up €14,372 (+56.8%), from €25,294 to €39,666
- Financial charges -€2,038
down €2,038 (-32.4%), from €6,289 to €4,251
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 | €619,109 | €573,771 | -€45,338 | -7.3% |
| Fixed assets | 21/28 | €509,419 | €489,097 | -€20,322 | -4.0% |
| Tangible fixed assets | 22/27 | €77,880 | €57,558 | -€20,322 | -26.1% |
| Land and buildings | 22 | €35,000 | €35,000 | = | 0.0% |
| Furniture and vehicles | 24 | €42,880 | €21,304 | -€21,577 | -50.3% |
| Other tangible fixed assets | 26 | - | €1,254 | +€1,254 | |
| Financial fixed assets | 28 | €431,539 | €431,539 | = | 0.0% |
| Current assets | 29/58 | €109,690 | €84,674 | -€25,016 | -22.8% |
| Stocks and contracts in progress | 3 | €1,015 | €0 | -€1,015 | -100% |
| Contracts in progress | 37 | €1,015 | €0 | -€1,015 | -100% |
| Amounts receivable within one year | 40/41 | €94,097 | €77,184 | -€16,913 | -18.0% |
| Trade receivables | 40 | €83,781 | €73,603 | -€10,178 | -12.1% |
| Other amounts receivable | 41 | €10,316 | €3,580 | -€6,735 | -65.3% |
| Cash at bank and in hand | 54/58 | €14,192 | €6,290 | -€7,902 | -55.7% |
| Deferred charges and accrued income | 490/1 | €386 | €1,200 | +€815 | +211% |
| Total equity and liabilities | 10/49 | €619,109 | €573,771 | -€45,338 | -7.3% |
| Equity | 10/15 | €219,404 | €331,668 | +€112,263 | +51.2% |
| Contributions | 10/11 | €720,000 | €720,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€500,596 | -€388,332 | +€112,263 | +22.4% |
| Amounts payable | 17/49 | €399,705 | €242,104 | -€157,601 | -39.4% |
| Amounts payable after more than one year | 17 | €147,162 | €120,273 | -€26,888 | -18.3% |
| Financial debts | 170/4 | €147,162 | €120,273 | -€26,888 | -18.3% |
| Amounts payable within one year | 42/48 | €252,543 | €121,830 | -€130,713 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €26,372 | €26,888 | +€516 | +2.0% |
| Financial debts | 43 | €27,337 | €28,624 | +€1,286 | +4.7% |
| Credit institutions | 430/8 | €27,337 | €28,624 | +€1,286 | +4.7% |
| Trade debts | 44 | €13,138 | €10,637 | -€2,501 | -19.0% |
| Suppliers | 440/4 | €13,138 | €10,637 | -€2,501 | -19.0% |
| Taxes, remuneration and social security | 45 | €2,360 | €8,604 | +€6,244 | +265% |
| Taxes | 450/3 | €1,543 | €7,666 | +€6,124 | +397% |
| Remuneration and social security | 454/9 | €817 | €938 | +€121 | +14.7% |
| Other amounts payable | 47/48 | €183,335 | €47,077 | -€136,258 | -74.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,925 | €21,599 | +€18,674 | +638% |
| Other operating charges | 640/8 | €965 | €785 | -€180 | -18.7% |
| Gross operating margin | 9900 | €70,305 | €178,026 | +€107,721 | +153% |
| Operating profit (loss) | 9901 | €66,415 | €155,643 | +€89,228 | +134% |
| Financial income | 75/76B | €32,936 | €538 | -€32,398 | -98.4% |
| Recurring financial income | 75 | €267 | €538 | +€270 | +101% |
| Non-recurring financial income | 76B | €32,669 | €0 | -€32,669 | -100% |
| Financial charges | 65/66B | €6,289 | €4,251 | -€2,038 | -32.4% |
| Recurring financial charges | 65 | €6,289 | €4,251 | -€2,038 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €93,062 | €151,930 | +€58,868 | +63.3% |
| Income taxes | 67/77 | €25,294 | €39,666 | +€14,372 | +56.8% |
| Profit (loss) for the period | 9904 | €67,768 | €112,263 | +€44,495 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,768 | €112,263 | +€44,495 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.