YALINE: 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.
YALINE
Largest movements
- Receivables within one year +€27,851
up €27,851 (+33.8%), from €82,505 to €110,356
of which Other amounts receivable: +€32,146
- Tangible fixed assets -€17,409
down €17,409 (-4.6%), from €377,597 to €360,188
of which Land and buildings: -€20,626
- Debts after one year +€19,549
up €19,549 (+99.3%), from €19,695 to €39,244
- Current portion of long-term debt -€11,278
down €11,278 (-63.3%), from €17,811 to €6,533
- Gross operating margin +€12,939
up €12,939 (+39.0%), from €33,139 to €46,078
- Taxes +€3,796
up €3,796 (+151%), from €2,515 to €6,311
- Depreciation +€1,179
up €1,179 (+5.7%), from €20,661 to €21,841
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 | €463,933 | €473,747 | +€9,814 | +2.1% |
| Fixed assets | 21/28 | €377,915 | €360,450 | -€17,465 | -4.6% |
| Tangible fixed assets | 22/27 | €377,597 | €360,188 | -€17,409 | -4.6% |
| Land and buildings | 22 | €377,597 | €356,971 | -€20,626 | -5.5% |
| Furniture and vehicles | 24 | - | €3,218 | +€3,218 | |
| Financial fixed assets | 28 | €318 | €262 | -€56 | -17.6% |
| Current assets | 29/58 | €86,018 | €113,296 | +€27,279 | +31.7% |
| Amounts receivable within one year | 40/41 | €82,505 | €110,356 | +€27,851 | +33.8% |
| Trade receivables | 40 | €24,273 | €19,977 | -€4,295 | -17.7% |
| Other amounts receivable | 41 | €58,232 | €90,379 | +€32,146 | +55.2% |
| Cash at bank and in hand | 54/58 | €3,513 | €2,941 | -€572 | -16.3% |
| Total equity and liabilities | 10/49 | €463,933 | €473,747 | +€9,814 | +2.1% |
| Equity | 10/15 | €415,249 | €414,464 | -€785 | -0.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €335,249 | €334,464 | -€785 | -0.2% |
| Non-distributable reserves | 130/1 | €13,850 | €13,850 | = | 0.0% |
| Legal reserve | 130 | €13,850 | €13,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,698 | €4,698 | = | 0.0% |
| Distributable reserves | 133 | €316,701 | €315,916 | -€785 | -0.2% |
| Amounts payable | 17/49 | €48,684 | €59,283 | +€10,599 | +21.8% |
| Amounts payable after more than one year | 17 | €19,695 | €39,244 | +€19,549 | +99.3% |
| Financial debts | 170/4 | €19,695 | €39,244 | +€19,549 | +99.3% |
| Amounts payable within one year | 42/48 | €28,989 | €20,039 | -€8,950 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €17,811 | €6,533 | -€11,278 | -63.3% |
| Financial debts | 43 | €22 | €22 | = | 0.0% |
| Credit institutions | 430/8 | €22 | €22 | = | 0.0% |
| Trade debts | 44 | €1,919 | €2,766 | +€847 | +44.2% |
| Suppliers | 440/4 | €1,919 | €2,766 | +€847 | +44.2% |
| Taxes, remuneration and social security | 45 | €9,237 | €10,717 | +€1,480 | +16.0% |
| Taxes | 450/3 | €9,237 | €10,717 | +€1,480 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,661 | €21,841 | +€1,179 | +5.7% |
| Other operating charges | 640/8 | €5,269 | €5,431 | +€161 | +3.1% |
| Gross operating margin | 9900 | €33,139 | €46,078 | +€12,939 | +39.0% |
| Operating profit (loss) | 9901 | €7,209 | €18,807 | +€11,598 | +161% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,712 | €2,291 | -€421 | -15.5% |
| Recurring financial charges | 65 | €2,712 | €2,291 | -€421 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €4,499 | €16,516 | +€12,017 | +267% |
| Income taxes | 67/77 | €2,515 | €6,311 | +€3,796 | +151% |
| Profit (loss) for the period | 9904 | €1,984 | €10,205 | +€8,221 | +414% |
| Profit (loss) for the period to be appropriated | 9905 | €1,984 | €10,205 | +€8,221 | +414% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.