YALIDA: 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.
YALIDA
Largest movements
- Cash +€39,158
up €39,158 (+116.5%), from €33,609 to €72,767
mainly Net result for the year (+€33,641) and Tax, wage and social debts (+€12,511)
- Deferred charges and accrued income +€5,016
up €5,016 (+164.6%), from €3,048 to €8,064
- Tangible fixed assets -€4,678
down €4,678 (-11.5%), from €40,613 to €35,935
of which Furniture and vehicles: -€3,591
- Reserves +€23,923
up €23,923 (+40.1%), from €59,672 to €83,595
- Tax, wage and social debts +€12,511
up €12,511 (+70.8%), from €17,665 to €30,176
- Trade debts +€2,670
up €2,670 (+1406.0%), from €190 to €2,860
- Gross operating margin +€20,666
up €20,666 (+51.6%), from €40,034 to €60,700
- Taxes +€5,317
up €5,317 (+46.4%), from €11,460 to €16,778
- Financial charges +€1,385
up €1,385 (+218.0%), from €635 to €2,020
- Other operating charges +€1,013
up €1,013 (+55.8%), from €1,818 to €2,831
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 | €80,270 | €119,885 | +€39,615 | +49.4% |
| Fixed assets | 21/28 | €43,613 | €38,935 | -€4,678 | -10.7% |
| Tangible fixed assets | 22/27 | €40,613 | €35,935 | -€4,678 | -11.5% |
| Land and buildings | 22 | €26,867 | €25,780 | -€1,087 | -4.0% |
| Furniture and vehicles | 24 | €13,746 | €10,154 | -€3,591 | -26.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €36,657 | €80,950 | +€44,293 | +120.8% |
| Amounts receivable within one year | 40/41 | - | €119 | +€119 | |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €33,609 | €72,767 | +€39,158 | +116.5% |
| Deferred charges and accrued income | 490/1 | €3,048 | €8,064 | +€5,016 | +164.6% |
| Total equity and liabilities | 10/49 | €80,270 | €119,885 | +€39,615 | +49.4% |
| Equity | 10/15 | €60,127 | €84,050 | +€23,923 | +39.8% |
| Contributions | 10/11 | €455 | €455 | = | 0.0% |
| Reserves | 13 | €59,672 | €83,595 | +€23,923 | +40.1% |
| Distributable reserves | 133 | €59,672 | €83,595 | +€23,923 | +40.1% |
| Amounts payable | 17/49 | €20,143 | €35,835 | +€15,692 | +77.9% |
| Amounts payable within one year | 42/48 | €20,143 | €35,835 | +€15,692 | +77.9% |
| Trade debts | 44 | €190 | €2,860 | +€2,670 | +1406.0% |
| Suppliers | 440/4 | €190 | €2,860 | +€2,670 | +1406.0% |
| Taxes, remuneration and social security | 45 | €17,665 | €30,176 | +€12,511 | +70.8% |
| Taxes | 450/3 | €17,665 | €30,176 | +€12,511 | +70.8% |
| Other amounts payable | 47/48 | €2,288 | €2,800 | +€512 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,760 | €4,326 | +€566 | +15.1% |
| Other operating charges | 640/8 | €1,818 | €2,831 | +€1,013 | +55.8% |
| Non-recurring operating charges | 66A | - | €1,104 | +€1,104 | |
| Gross operating margin | 9900 | €40,034 | €60,700 | +€20,666 | +51.6% |
| Operating profit (loss) | 9901 | €34,456 | €52,439 | +€17,983 | +52.2% |
| Financial charges | 65/66B | €635 | €2,020 | +€1,385 | +218.0% |
| Recurring financial charges | 65 | €635 | €2,020 | +€1,385 | +218.0% |
| Profit (loss) for the period before taxes | 9903 | €33,821 | €50,419 | +€16,598 | +49.1% |
| Income taxes | 67/77 | €11,460 | €16,778 | +€5,317 | +46.4% |
| Profit (loss) for the period | 9904 | €22,360 | €33,641 | +€11,281 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,360 | €33,641 | +€11,281 | +50.5% |
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.