YAN & CO: 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.
YAN & CO
Largest movements
- Receivables within one year -€29,060
down €29,060 (-71.3%), from €40,733 to €11,673
of which Trade receivables: -€30,292
- Cash +€21,422
up €21,422 (+177%), from €12,080 to €33,502
mainly Receivables within one year (+€29,060) and Trade debts (+€2,750)
- Tangible fixed assets -€3,321
down €3,321 (-49.9%), from €6,654 to €3,333
of which Furniture and vehicles: -€3,315
- Deferred charges and accrued income +€1,494
up €1,494 (+23.0%), from €6,491 to €7,985
- Profit (loss) carried forward -€7,289
down €7,289 (-15.4%), from €47,284 to €39,995
- Tax, wage and social debts -€4,926
down €4,926 (-78.6%), from €6,268 to €1,342
- Trade debts +€2,750
up €2,750 (+63.3%), from €4,346 to €7,097
- Gross operating margin -€11,980
down €11,980 (-46.9%), from €25,561 to €13,581
- Taxes +€11,009
up €11,009 (+256%), from €4,300 to €15,309
- Financial income +€1,611
up €1,611 (+390%), from €413 to €2,024
of which Non-recurring financial income: +€1,611
- Depreciation -€1,177
down €1,177 (-37.1%), from €3,177 to €2,000
- Other operating charges +€1,085
up €1,085 (+38.0%), from €2,856 to €3,941
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 | €65,958 | €56,494 | -€9,464 | -14.3% |
| Fixed assets | 21/28 | €6,654 | €3,333 | -€3,321 | -49.9% |
| Tangible fixed assets | 22/27 | €6,654 | €3,333 | -€3,321 | -49.9% |
| Furniture and vehicles | 24 | €6,648 | €3,333 | -€3,315 | -49.9% |
| Other tangible fixed assets | 26 | €6 | - | -€6 | |
| Current assets | 29/58 | €59,304 | €53,160 | -€6,144 | -10.4% |
| Amounts receivable within one year | 40/41 | €40,733 | €11,673 | -€29,060 | -71.3% |
| Trade receivables | 40 | €40,623 | €10,331 | -€30,292 | -74.6% |
| Other amounts receivable | 41 | €110 | €1,342 | +€1,232 | +1,116% |
| Cash at bank and in hand | 54/58 | €12,080 | €33,502 | +€21,422 | +177% |
| Deferred charges and accrued income | 490/1 | €6,491 | €7,985 | +€1,494 | +23.0% |
| Total equity and liabilities | 10/49 | €65,958 | €56,494 | -€9,464 | -14.3% |
| Equity | 10/15 | €55,344 | €48,055 | -€7,289 | -13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,284 | €39,995 | -€7,289 | -15.4% |
| Amounts payable | 17/49 | €10,614 | €8,439 | -€2,175 | -20.5% |
| Amounts payable within one year | 42/48 | €10,614 | €8,439 | -€2,175 | -20.5% |
| Trade debts | 44 | €4,346 | €7,097 | +€2,750 | +63.3% |
| Suppliers | 440/4 | €4,346 | €7,097 | +€2,750 | +63.3% |
| Taxes, remuneration and social security | 45 | €6,268 | €1,342 | -€4,926 | -78.6% |
| Taxes | 450/3 | €6,268 | €1,342 | -€4,926 | -78.6% |
| Remuneration, social security and pensions | 62 | - | €37 | +€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €2,000 | -€1,177 | -37.1% |
| Other operating charges | 640/8 | €2,856 | €3,941 | +€1,085 | +38.0% |
| Non-recurring operating charges | 66A | €3,092 | €1,337 | -€1,755 | -56.8% |
| Gross operating margin | 9900 | €25,561 | €13,581 | -€11,980 | -46.9% |
| Operating profit (loss) | 9901 | €16,435 | €6,266 | -€10,169 | -61.9% |
| Financial income | 75/76B | €413 | €2,024 | +€1,611 | +390% |
| Recurring financial income | 75 | €413 | €0 | -€413 | -100.0% |
| Non-recurring financial income | 76B | €413 | €2,024 | +€1,611 | +390% |
| Financial charges | 65/66B | €269 | €269 | = | 0.0% |
| Recurring financial charges | 65 | €269 | €269 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,579 | €8,020 | -€8,559 | -51.6% |
| Income taxes | 67/77 | €4,300 | €15,309 | +€11,009 | +256% |
| Profit (loss) for the period | 9904 | €12,279 | -€7,289 | -€19,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,279 | -€7,289 | -€19,568 |
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 16 October 2026 via checked.be.