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 +€191
up €191 (+3.1%), from €6,087 to €6,278
- Profit (loss) carried forward -€1,691
down €1,691 (-8.5%), from -€19,936 to -€21,627
- Other debts +€1,546
up €1,546 (+30.5%), from €5,074 to €6,620
- Accrued charges and deferred income +€313
up €313 (+61.0%), from €514 to €827
- Write-downs -€3,960
no longer reported in 2025 (was €3,960)
- Gross operating margin -€595
down €595 (-96.7%), from -€615 to -€1,210
- Financial charges -€16
down €16 (-31.0%), from €52 to €36
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 | €6,116 | €6,285 | +€168 | +2.7% |
| Current assets | 29/58 | €6,116 | €6,285 | +€168 | +2.7% |
| Amounts receivable within one year | 40/41 | €6,087 | €6,278 | +€191 | +3.1% |
| Other amounts receivable | 41 | €6,087 | €6,278 | +€191 | +3.1% |
| Cash at bank and in hand | 54/58 | €30 | €6 | -€23 | -79.2% |
| Total equity and liabilities | 10/49 | €6,116 | €6,285 | +€168 | +2.7% |
| Equity | 10/15 | €524 | -€1,167 | -€1,691 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€19,936 | -€21,627 | -€1,691 | -8.5% |
| Amounts payable | 17/49 | €5,592 | €7,451 | +€1,859 | +33.2% |
| Amounts payable within one year | 42/48 | €5,078 | €6,624 | +€1,546 | +30.4% |
| Taxes, remuneration and social security | 45 | €4 | €4 | = | 0.0% |
| Taxes | 450/3 | €4 | €4 | = | 0.0% |
| Other amounts payable | 47/48 | €5,074 | €6,620 | +€1,546 | +30.5% |
| Accrued charges and deferred income | 492/3 | €514 | €827 | +€313 | +61.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,960 | - | -€3,960 | |
| Other operating charges | 640/8 | €448 | €454 | +€6 | +1.4% |
| Gross operating margin | 9900 | -€615 | -€1,210 | -€595 | -96.7% |
| Operating profit (loss) | 9901 | -€5,023 | -€1,664 | +€3,359 | +66.9% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €52 | €36 | -€16 | -31.0% |
| Recurring financial charges | 65 | €52 | €36 | -€16 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,075 | -€1,691 | +€3,384 | +66.7% |
| Profit (loss) for the period | 9904 | -€5,075 | -€1,691 | +€3,384 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,075 | -€1,691 | +€3,384 | +66.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.