YANABEL: what changed
Two fiscal 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.
YANABEL
Largest movements
- Tangible fixed assets -€6,197
down €6,197 (-4.4%), from €140,007 to €133,809
- Cash +€2,763
up €2,763 (+2126.1%), from €130 to €2,893
mainly Depreciation (+€6,197) and Other debts (+€5,005)
- Deferred charges and accrued income -€1,558
down €1,558 (-70.3%), from €2,217 to €660
- Profit (loss) carried forward -€8,034
down €8,034 (-46.4%), from €17,304 to €9,270
- Other debts +€5,005
up €5,005 (+9.9%), from €50,761 to €55,766
- Trade debts -€1,962
down €1,962 (-32.2%), from €6,089 to €4,126
- Gross operating margin -€6,887
down €6,887 (-78.8%), from €8,741 to €1,854
- Purchases and services +€4,864
up €4,864 (+49.7%), from €9,782 to €14,646
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 | €142,354 | €137,362 | -€4,992 | -3.5% |
| Fixed assets | 21/28 | €140,007 | €133,809 | -€6,197 | -4.4% |
| Tangible fixed assets | 22/27 | €140,007 | €133,809 | -€6,197 | -4.4% |
| Land and buildings | 22 | €140,007 | €133,809 | -€6,197 | -4.4% |
| Current assets | 29/58 | €2,347 | €3,553 | +€1,206 | +51.4% |
| Cash at bank and in hand | 54/58 | €130 | €2,893 | +€2,763 | +2126.1% |
| Deferred charges and accrued income | 490/1 | €2,217 | €660 | -€1,558 | -70.3% |
| Total equity and liabilities | 10/49 | €142,354 | €137,362 | -€4,992 | -3.5% |
| Equity | 10/15 | €85,504 | €77,470 | -€8,034 | -9.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,304 | €9,270 | -€8,034 | -46.4% |
| Amounts payable | 17/49 | €56,850 | €59,892 | +€3,042 | +5.4% |
| Amounts payable within one year | 42/48 | €56,850 | €59,892 | +€3,042 | +5.4% |
| Trade debts | 44 | €6,089 | €4,126 | -€1,962 | -32.2% |
| Suppliers | 440/4 | €6,089 | €4,126 | -€1,962 | -32.2% |
| Other amounts payable | 47/48 | €50,761 | €55,766 | +€5,005 | +9.9% |
| Turnover | 70 | €16,500 | €16,500 | = | 0.0% |
| Non-recurring operating income | 76A | €2,023 | - | -€2,023 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,782 | €14,646 | +€4,864 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,197 | €6,197 | = | 0.0% |
| Other operating charges | 640/8 | €3,548 | €3,613 | +€64 | +1.8% |
| Gross operating margin | 9900 | €8,741 | €1,854 | -€6,887 | -78.8% |
| Operating profit (loss) | 9901 | -€1,005 | -€7,956 | -€6,951 | -691.6% |
| Financial charges | 65/66B | €78 | €78 | -€0 | 0.0% |
| Recurring financial charges | 65 | €0 | €78 | +€78 | +779900.0% |
| Non-recurring financial charges | 66B | €78 | - | -€78 | |
| Profit (loss) for the period before taxes | 9903 | -€1,083 | -€8,034 | -€6,951 | -641.8% |
| Profit (loss) for the period | 9904 | -€1,083 | -€8,034 | -€6,951 | -641.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,083 | -€8,034 | -€6,951 | -641.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.