YANA: 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.
YANA
Largest movements
- Receivables within one year -€19,242
down €19,242 (-12.3%), from €156,023 to €136,781
of which Other amounts receivable: -€13,442
- Stocks and contracts +€6,074
up €6,074 (+17.2%), from €35,246 to €41,319
- Cash +€3,428
up €3,428 (+22.1%), from €15,514 to €18,942
mainly Receivables within one year (+€19,242) and Depreciation (+€15,680)
- Trade debts -€14,353
down €14,353 (-20.2%), from €70,975 to €56,622
- Tax, wage and social debts +€8,167
up €8,167 (+56.3%), from €14,508 to €22,675
of which Remuneration and social security: +€6,066
- Profit (loss) carried forward -€3,620
down €3,620 (-19.3%), from €18,765 to €15,145
- Gross operating margin -€22,543
down €22,543 (-24.5%), from €91,878 to €69,335
- Staff costs -€8,672
down €8,672 (-13.5%), from €64,072 to €55,400
- Other operating charges -€7,556
down €7,556 (-58.4%), from €12,942 to €5,386
- Depreciation +€6,993
up €6,993 (+80.5%), from €8,687 to €15,680
- Taxes -€3,999
down €3,999 (-81.6%), from €4,902 to €903
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,904 | €329,098 | -€9,806 | -2.9% |
| Fixed assets | 21/28 | €124,317 | €123,219 | -€1,099 | -0.9% |
| Tangible fixed assets | 22/27 | €123,485 | €121,951 | -€1,535 | -1.2% |
| Land and buildings | 22 | €96,765 | €97,991 | +€1,226 | +1.3% |
| Plant, machinery and equipment | 23 | €26,720 | €20,925 | -€5,795 | -21.7% |
| Furniture and vehicles | 24 | - | €3,034 | +€3,034 | |
| Financial fixed assets | 28 | €832 | €1,268 | +€436 | +52.5% |
| Current assets | 29/58 | €214,587 | €205,880 | -€8,708 | -4.1% |
| Stocks and contracts in progress | 3 | €35,246 | €41,319 | +€6,074 | +17.2% |
| Stocks | 30/36 | €35,246 | €41,319 | +€6,074 | +17.2% |
| Amounts receivable within one year | 40/41 | €156,023 | €136,781 | -€19,242 | -12.3% |
| Trade receivables | 40 | €39,032 | €33,231 | -€5,800 | -14.9% |
| Other amounts receivable | 41 | €116,992 | €103,549 | -€13,442 | -11.5% |
| Cash at bank and in hand | 54/58 | €15,514 | €18,942 | +€3,428 | +22.1% |
| Deferred charges and accrued income | 490/1 | €7,805 | €8,838 | +€1,033 | +13.2% |
| Total equity and liabilities | 10/49 | €338,904 | €329,098 | -€9,806 | -2.9% |
| Equity | 10/15 | €253,421 | €249,801 | -€3,620 | -1.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €228,459 | €228,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €176,600 | €176,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,765 | €15,145 | -€3,620 | -19.3% |
| Amounts payable | 17/49 | €85,483 | €79,297 | -€6,186 | -7.2% |
| Amounts payable within one year | 42/48 | €85,483 | €79,297 | -€6,186 | -7.2% |
| Trade debts | 44 | €70,975 | €56,622 | -€14,353 | -20.2% |
| Suppliers | 440/4 | €70,975 | €56,622 | -€14,353 | -20.2% |
| Taxes, remuneration and social security | 45 | €14,508 | €22,675 | +€8,167 | +56.3% |
| Taxes | 450/3 | €13,108 | €15,209 | +€2,101 | +16.0% |
| Remuneration and social security | 454/9 | €1,400 | €7,466 | +€6,066 | +433% |
| Remuneration, social security and pensions | 62 | €64,072 | €55,400 | -€8,672 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,687 | €15,680 | +€6,993 | +80.5% |
| Other operating charges | 640/8 | €12,942 | €5,386 | -€7,556 | -58.4% |
| Gross operating margin | 9900 | €91,878 | €69,335 | -€22,543 | -24.5% |
| Operating profit (loss) | 9901 | €6,177 | -€7,131 | -€13,308 | |
| Financial income | 75/76B | €5,620 | €6,846 | +€1,226 | +21.8% |
| Recurring financial income | 75 | €5,620 | €6,846 | +€1,226 | +21.8% |
| Financial charges | 65/66B | €2,210 | €2,432 | +€222 | +10.0% |
| Recurring financial charges | 65 | €2,210 | €2,432 | +€222 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €9,588 | -€2,716 | -€12,305 | |
| Income taxes | 67/77 | €4,902 | €903 | -€3,999 | -81.6% |
| Profit (loss) for the period | 9904 | €4,686 | -€3,620 | -€8,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,686 | -€3,620 | -€8,306 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.