Yanar: 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.
Yanar
Largest movements
- Tangible fixed assets +€40,321
up €40,321 (+87.5%), from €46,098 to €86,419
of which Leasing and similar rights: +€37,826
- Receivables within one year -€15,469
down €15,469 (-12.8%), from €120,860 to €105,391
of which Trade receivables: -€26,267
- Cash -€3,298
down €3,298 (-63.7%), from €5,176 to €1,878
mainly Investment in fixed assets (net) (-€61,010) and Net result for the year (-€13,215)
- Deferred charges and accrued income +€1,977
up €1,977 (+133%), from €1,484 to €3,461
- Other debts +€21,903
new in 2025: €21,903
- Debts after one year +€15,290
up €15,290 (+73.9%), from €20,704 to €35,994
- Profit (loss) carried forward -€13,215
down €13,215 (-162%), from -€8,147 to -€21,362
- Trade debts -€12,509
down €12,509 (-11.8%), from €105,647 to €93,137
- Tax, wage and social debts +€7,264
up €7,264 (+23.6%), from €30,756 to €38,020
of which Remuneration and social security: +€7,669
- Staff costs +€315,625
up €315,625 (+75.1%), from €420,371 to €735,996
- Gross operating margin +€260,666
up €260,666 (+53.0%), from €491,940 to €752,607
- Taxes -€8,561
down €8,561 (-90.6%), from €9,448 to €887
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 | €173,618 | €197,150 | +€23,532 | +13.6% |
| Fixed assets | 21/28 | €46,098 | €86,419 | +€40,321 | +87.5% |
| Tangible fixed assets | 22/27 | €46,098 | €86,419 | +€40,321 | +87.5% |
| Plant, machinery and equipment | 23 | €4,893 | €4,795 | -€98 | -2.0% |
| Furniture and vehicles | 24 | €41,205 | €43,798 | +€2,593 | +6.3% |
| Leasing and similar rights | 25 | - | €37,826 | +€37,826 | |
| Current assets | 29/58 | €127,520 | €110,730 | -€16,789 | -13.2% |
| Amounts receivable within one year | 40/41 | €120,860 | €105,391 | -€15,469 | -12.8% |
| Trade receivables | 40 | €109,242 | €82,975 | -€26,267 | -24.0% |
| Other amounts receivable | 41 | €11,618 | €22,416 | +€10,799 | +92.9% |
| Cash at bank and in hand | 54/58 | €5,176 | €1,878 | -€3,298 | -63.7% |
| Deferred charges and accrued income | 490/1 | €1,484 | €3,461 | +€1,977 | +133% |
| Total equity and liabilities | 10/49 | €173,618 | €197,150 | +€23,532 | +13.6% |
| Equity | 10/15 | -€1,147 | -€14,362 | -€13,215 | -1,152% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,147 | -€21,362 | -€13,215 | -162% |
| Amounts payable | 17/49 | €174,765 | €211,512 | +€36,746 | +21.0% |
| Amounts payable after more than one year | 17 | €20,704 | €35,994 | +€15,290 | +73.9% |
| Financial debts | 170/4 | €20,704 | €35,994 | +€15,290 | +73.9% |
| Amounts payable within one year | 42/48 | €154,021 | €175,445 | +€21,424 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €17,618 | €22,384 | +€4,766 | +27.1% |
| Trade debts | 44 | €105,647 | €93,137 | -€12,509 | -11.8% |
| Suppliers | 440/4 | €105,647 | €93,137 | -€12,509 | -11.8% |
| Taxes, remuneration and social security | 45 | €30,756 | €38,020 | +€7,264 | +23.6% |
| Taxes | 450/3 | €11,469 | €11,063 | -€405 | -3.5% |
| Remuneration and social security | 454/9 | €19,288 | €26,957 | +€7,669 | +39.8% |
| Other amounts payable | 47/48 | - | €21,903 | +€21,903 | |
| Accrued charges and deferred income | 492/3 | €40 | €73 | +€32 | +80.9% |
| Non-recurring operating income | 76A | - | €1,294 | +€1,294 | |
| Remuneration, social security and pensions | 62 | €420,371 | €735,996 | +€315,625 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,714 | €20,689 | +€5,975 | +40.6% |
| Other operating charges | 640/8 | €2,815 | €5,119 | +€2,305 | +81.9% |
| Non-recurring operating charges | 66A | €6,379 | - | -€6,379 | |
| Gross operating margin | 9900 | €491,940 | €752,607 | +€260,666 | +53.0% |
| Operating profit (loss) | 9901 | €47,662 | -€9,197 | -€56,859 | |
| Financial income | 75/76B | €136 | €559 | +€423 | +310% |
| Recurring financial income | 75 | €136 | €559 | +€423 | +310% |
| Financial charges | 65/66B | €3,463 | €3,691 | +€228 | +6.6% |
| Recurring financial charges | 65 | €3,463 | €3,691 | +€228 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €44,336 | -€12,328 | -€56,664 | |
| Income taxes | 67/77 | €9,448 | €887 | -€8,561 | -90.6% |
| Profit (loss) for the period | 9904 | €34,888 | -€13,215 | -€48,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,888 | -€13,215 | -€48,103 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.