YALYNAKA: 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.
YALYNAKA
Largest movements
- Cash +€70,931
up €70,931 (+101%), from €70,346 to €141,278
mainly Other debts (+€33,465) and Receivables within one year (+€26,919)
- Receivables within one year -€26,919
down €26,919 (-54.5%), from €49,352 to €22,434
of which Other amounts receivable: -€35,645
- Tangible fixed assets -€18,478
down €18,478 (-35.0%), from €52,733 to €34,254
of which Furniture and vehicles: -€9,443
- Other debts +€33,465
up €33,465 (+181%), from €18,444 to €51,909
- Tax, wage and social debts +€20,396
up €20,396 (+33.4%), from €61,026 to €81,421
of which Remuneration and social security: +€15,219
- Reserves -€12,398
down €12,398 (-22.4%), from €55,406 to €43,008
- Trade debts -€6,695
down €6,695 (-19.8%), from €33,870 to €27,175
- Current portion of long-term debt -€3,271
down €3,271 (-60.9%), from €5,373 to €2,102
- Gross operating margin +€74,616
up €74,616 (+16.1%), from €462,731 to €537,347
- Staff costs +€34,744
up €34,744 (+7.9%), from €438,810 to €473,554
- Taxes +€6,925
up €6,925 (+2,868%), from €241 to €7,166
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 | €189,777 | €216,900 | +€27,123 | +14.3% |
| Fixed assets | 21/28 | €60,138 | €40,715 | -€19,423 | -32.3% |
| Intangible fixed assets | 21 | €7,405 | €6,461 | -€944 | -12.8% |
| Tangible fixed assets | 22/27 | €52,733 | €34,254 | -€18,478 | -35.0% |
| Plant, machinery and equipment | 23 | €4,812 | €3,137 | -€1,675 | -34.8% |
| Furniture and vehicles | 24 | €38,446 | €29,003 | -€9,443 | -24.6% |
| Leasing and similar rights | 25 | €7,881 | €1,641 | -€6,240 | -79.2% |
| Other tangible fixed assets | 26 | €1,593 | €473 | -€1,120 | -70.3% |
| Current assets | 29/58 | €129,639 | €176,185 | +€46,546 | +35.9% |
| Stocks and contracts in progress | 3 | €8,903 | €10,967 | +€2,064 | +23.2% |
| Stocks | 30/36 | €8,903 | €10,967 | +€2,064 | +23.2% |
| Amounts receivable within one year | 40/41 | €49,352 | €22,434 | -€26,919 | -54.5% |
| Trade receivables | 40 | €6,087 | €14,813 | +€8,726 | +143% |
| Other amounts receivable | 41 | €43,265 | €7,620 | -€35,645 | -82.4% |
| Cash at bank and in hand | 54/58 | €70,346 | €141,278 | +€70,931 | +101% |
| Deferred charges and accrued income | 490/1 | €1,037 | €1,507 | +€470 | +45.3% |
| Total equity and liabilities | 10/49 | €189,777 | €216,900 | +€27,123 | +14.3% |
| Equity | 10/15 | €65,406 | €53,008 | -€12,398 | -19.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €55,406 | €43,008 | -€12,398 | -22.4% |
| Distributable reserves | 133 | €55,406 | €43,008 | -€12,398 | -22.4% |
| Amounts payable | 17/49 | €124,372 | €163,892 | +€39,521 | +31.8% |
| Amounts payable after more than one year | 17 | €2,600 | - | -€2,600 | |
| Financial debts | 170/4 | €2,600 | - | -€2,600 | |
| Amounts payable within one year | 42/48 | €118,713 | €162,607 | +€43,894 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €5,373 | €2,102 | -€3,271 | -60.9% |
| Trade debts | 44 | €33,870 | €27,175 | -€6,695 | -19.8% |
| Suppliers | 440/4 | €33,870 | €27,175 | -€6,695 | -19.8% |
| Taxes, remuneration and social security | 45 | €61,026 | €81,421 | +€20,396 | +33.4% |
| Taxes | 450/3 | €19,142 | €24,318 | +€5,177 | +27.0% |
| Remuneration and social security | 454/9 | €41,884 | €57,103 | +€15,219 | +36.3% |
| Other amounts payable | 47/48 | €18,444 | €51,909 | +€33,465 | +181% |
| Accrued charges and deferred income | 492/3 | €3,059 | €1,286 | -€1,774 | -58.0% |
| Remuneration, social security and pensions | 62 | €438,810 | €473,554 | +€34,744 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,448 | €23,582 | +€133 | +0.6% |
| Other operating charges | 640/8 | €3,179 | €4,355 | +€1,176 | +37.0% |
| Gross operating margin | 9900 | €462,731 | €537,347 | +€74,616 | +16.1% |
| Operating profit (loss) | 9901 | -€2,708 | €35,856 | +€38,563 | |
| Financial income | 75/76B | €71 | €111 | +€40 | +55.4% |
| Recurring financial income | 75 | €71 | €111 | +€40 | +55.4% |
| Financial charges | 65/66B | €7,393 | €6,198 | -€1,194 | -16.2% |
| Recurring financial charges | 65 | €7,393 | €6,198 | -€1,194 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,029 | €29,768 | +€39,798 | |
| Income taxes | 67/77 | €241 | €7,166 | +€6,925 | +2,868% |
| Profit (loss) for the period | 9904 | -€10,271 | €22,602 | +€32,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,271 | €22,602 | +€32,873 |
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 25 October 2026 via checked.be.