YAN PRO: 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 PRO
Largest movements
- Receivables within one year +€25,332
up €25,332 (+23.9%), from €105,812 to €131,144
of which Trade receivables: +€28,350
- Cash -€8,947
down €8,947 (-49.8%), from €17,972 to €9,025
mainly Net result for the year (-€34,044) and Receivables within one year (-€25,332)
- Tangible fixed assets -€4,100
down €4,100 (-37.6%), from €10,917 to €6,817
of which Furniture and vehicles: -€3,166
- Trade debts +€37,910
up €37,910 (+51.3%), from €73,956 to €111,866
- Profit (loss) carried forward -€34,044
down €34,044 (-96.0%), from €35,445 to €1,401
- Other debts +€19,674
up €19,674 (+2311.9%), from €851 to €20,525
- Advances received -€6,000
no longer reported in 2025 (was €6,000)
- Tax, wage and social debts -€5,221
down €5,221 (-61.4%), from €8,509 to €3,288
of which Taxes: -€3,221
- Write-downs +€198,465
up €198,465 (+992.3%), from €20,000 to €218,465
- Gross operating margin +€153,426
up €153,426 (+420.4%), from €36,497 to €189,923
- Taxes -€3,099
no longer reported in 2025 (was €3,099)
- Depreciation +€2,828
up €2,828 (+222.3%), from €1,272 to €4,100
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 | €135,761 | €148,080 | +€12,319 | +9.1% |
| Fixed assets | 21/28 | €10,917 | €6,817 | -€4,100 | -37.6% |
| Tangible fixed assets | 22/27 | €10,917 | €6,817 | -€4,100 | -37.6% |
| Plant, machinery and equipment | 23 | €1,444 | €510 | -€934 | -64.7% |
| Furniture and vehicles | 24 | €9,473 | €6,307 | -€3,166 | -33.4% |
| Current assets | 29/58 | €124,844 | €141,263 | +€16,419 | +13.2% |
| Amounts receivable within one year | 40/41 | €105,812 | €131,144 | +€25,332 | +23.9% |
| Trade receivables | 40 | €99,205 | €127,555 | +€28,350 | +28.6% |
| Other amounts receivable | 41 | €6,607 | €3,589 | -€3,018 | -45.7% |
| Cash at bank and in hand | 54/58 | €17,972 | €9,025 | -€8,947 | -49.8% |
| Deferred charges and accrued income | 490/1 | €1,060 | €1,094 | +€34 | +3.2% |
| Total equity and liabilities | 10/49 | €135,761 | €148,080 | +€12,319 | +9.1% |
| Equity | 10/15 | €46,445 | €12,401 | -€34,044 | -73.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,445 | €1,401 | -€34,044 | -96.0% |
| Amounts payable | 17/49 | €89,316 | €135,679 | +€46,363 | +51.9% |
| Amounts payable within one year | 42/48 | €89,316 | €135,679 | +€46,363 | +51.9% |
| Trade debts | 44 | €73,956 | €111,866 | +€37,910 | +51.3% |
| Suppliers | 440/4 | €73,956 | €111,866 | +€37,910 | +51.3% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €8,509 | €3,288 | -€5,221 | -61.4% |
| Taxes | 450/3 | €6,509 | €3,288 | -€3,221 | -49.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €851 | €20,525 | +€19,674 | +2311.9% |
| Non-recurring operating income | 76A | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €4,100 | +€2,828 | +222.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | €218,465 | +€198,465 | +992.3% |
| Other operating charges | 640/8 | €1,102 | €1,246 | +€144 | +13.1% |
| Gross operating margin | 9900 | €36,497 | €189,923 | +€153,426 | +420.4% |
| Operating profit (loss) | 9901 | €14,123 | -€33,888 | -€48,011 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €205 | €160 | -€45 | -22.0% |
| Recurring financial charges | 65 | €205 | €160 | -€45 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €13,918 | -€34,044 | -€47,962 | |
| Income taxes | 67/77 | €3,099 | - | -€3,099 | |
| Profit (loss) for the period | 9904 | €10,819 | -€34,044 | -€44,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,819 | -€34,044 | -€44,863 |
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 10 October 2026 via checked.be.