Yanali: 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.
Yanali
Largest movements
- Cash +€38,480
up €38,480 (+63.6%), from €60,463 to €98,943
mainly Net result for the year (+€41,615) and Tax, wage and social debts (+€15,226)
- Tangible fixed assets -€13,801
down €13,801 (-4.6%), from €302,593 to €288,792
of which Land and buildings: -€8,413
- Receivables within one year +€10,266
up €10,266 (+5703.4%), from €180 to €10,446
- Reserves +€41,615
up €41,615 (+41.6%), from €100,078 to €141,693
- Debts after one year -€17,082
down €17,082 (-8.7%), from €195,995 to €178,913
- Tax, wage and social debts +€15,226
up €15,226 (+51.3%), from €29,682 to €44,908
- Other debts -€7,069
down €7,069 (-55.0%), from €12,842 to €5,773
- Gross operating margin +€19,213
up €19,213 (+28.4%), from €67,615 to €86,828
- Taxes +€5,998
up €5,998 (+35.0%), from €17,130 to €23,128
- Depreciation +€4,109
up €4,109 (+42.4%), from €9,692 to €13,801
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 | €365,120 | €398,978 | +€33,857 | +9.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €302,593 | €288,792 | -€13,801 | -4.6% |
| Tangible fixed assets | 22/27 | €302,593 | €288,792 | -€13,801 | -4.6% |
| Land and buildings | 22 | €288,002 | €279,588 | -€8,413 | -2.9% |
| Plant, machinery and equipment | 23 | €298 | €12 | -€285 | -95.8% |
| Furniture and vehicles | 24 | €14,293 | €9,191 | -€5,103 | -35.7% |
| Current assets | 29/58 | €62,527 | €110,186 | +€47,659 | +76.2% |
| Amounts receivable within one year | 40/41 | €180 | €10,446 | +€10,266 | +5703.4% |
| Trade receivables | 40 | €180 | €10,446 | +€10,266 | +5703.4% |
| Cash at bank and in hand | 54/58 | €60,463 | €98,943 | +€38,480 | +63.6% |
| Deferred charges and accrued income | 490/1 | €1,884 | €797 | -€1,087 | -57.7% |
| Total equity and liabilities | 10/49 | €365,120 | €398,978 | +€33,857 | +9.3% |
| Equity | 10/15 | €106,278 | €147,893 | +€41,615 | +39.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,078 | €141,693 | +€41,615 | +41.6% |
| Distributable reserves | 133 | €100,078 | €141,693 | +€41,615 | +41.6% |
| Amounts payable | 17/49 | €258,842 | €251,085 | -€7,757 | -3.0% |
| Amounts payable after more than one year | 17 | €195,995 | €178,913 | -€17,082 | -8.7% |
| Financial debts | 170/4 | €195,995 | €178,913 | -€17,082 | -8.7% |
| Amounts payable within one year | 42/48 | €62,847 | €72,172 | +€9,325 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,741 | €17,082 | +€341 | +2.0% |
| Trade debts | 44 | €3,582 | €4,408 | +€826 | +23.1% |
| Suppliers | 440/4 | €3,582 | €4,408 | +€826 | +23.1% |
| Taxes, remuneration and social security | 45 | €29,682 | €44,908 | +€15,226 | +51.3% |
| Taxes | 450/3 | €29,682 | €44,908 | +€15,226 | +51.3% |
| Other amounts payable | 47/48 | €12,842 | €5,773 | -€7,069 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,692 | €13,801 | +€4,109 | +42.4% |
| Other operating charges | 640/8 | €1,500 | €1,546 | +€46 | +3.0% |
| Gross operating margin | 9900 | €67,615 | €86,828 | +€19,213 | +28.4% |
| Operating profit (loss) | 9901 | €56,422 | €71,481 | +€15,058 | +26.7% |
| Financial charges | 65/66B | €7,259 | €6,738 | -€521 | -7.2% |
| Recurring financial charges | 65 | €7,259 | €6,738 | -€521 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €49,163 | €64,743 | +€15,580 | +31.7% |
| Income taxes | 67/77 | €17,130 | €23,128 | +€5,998 | +35.0% |
| Profit (loss) for the period | 9904 | €32,033 | €41,615 | +€9,582 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,033 | €41,615 | +€9,582 | +29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.