YANAYE: 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.
YANAYE
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€248,091
down €248,091 (-81.5%), from €304,226 to €56,135
mainly Contributions, distributions and other (-€360,598) and Current investments (-€300,000)
- Receivables within one year -€26,084
down €26,084 (-38.8%), from €67,158 to €41,074
of which Other amounts receivable: -€27,018
- Receivables after one year -€9,000
down €9,000 (-100%), from €9,000 to €0
- Profit (loss) carried forward -€149,547
down €149,547 (-100%), from €149,547 to €0
- Other debts +€136,523
up €136,523 (+80.3%), from €170,011 to €306,535
- Tax, wage and social debts +€28,704
up €28,704 (+49.6%), from €57,879 to €86,583
- Gross operating margin -€27,699
down €27,699 (-9.1%), from €302,747 to €275,048
- Taxes -€5,936
down €5,936 (-8.3%), from €71,834 to €65,898
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 | €396,219 | €412,279 | +€16,060 | +4.1% |
| Fixed assets | 21/28 | €14,312 | €13,426 | -€886 | -6.2% |
| Tangible fixed assets | 22/27 | €10,712 | €9,826 | -€886 | -8.3% |
| Plant, machinery and equipment | 23 | €5,786 | €6,550 | +€763 | +13.2% |
| Furniture and vehicles | 24 | €1,951 | €950 | -€1,000 | -51.3% |
| Other tangible fixed assets | 26 | €2,975 | €2,325 | -€649 | -21.8% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €381,907 | €398,854 | +€16,946 | +4.4% |
| Amounts receivable after more than one year | 29 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts receivable | 291 | €9,000 | €0 | -€9,000 | -100% |
| Amounts receivable within one year | 40/41 | €67,158 | €41,074 | -€26,084 | -38.8% |
| Trade receivables | 40 | €31,158 | €32,092 | +€935 | +3.0% |
| Other amounts receivable | 41 | €36,000 | €8,982 | -€27,018 | -75.1% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €304,226 | €56,135 | -€248,091 | -81.5% |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,645 | +€121 | +7.9% |
| Total equity and liabilities | 10/49 | €396,219 | €412,279 | +€16,060 | +4.1% |
| Equity | 10/15 | €168,147 | €18,600 | -€149,547 | -88.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €149,547 | €0 | -€149,547 | -100% |
| Amounts payable | 17/49 | €228,072 | €393,679 | +€165,607 | +72.6% |
| Amounts payable within one year | 42/48 | €228,072 | €393,679 | +€165,607 | +72.6% |
| Trade debts | 44 | €182 | €562 | +€380 | +209% |
| Suppliers | 440/4 | €182 | €562 | +€380 | +209% |
| Taxes, remuneration and social security | 45 | €57,879 | €86,583 | +€28,704 | +49.6% |
| Taxes | 450/3 | €57,879 | €86,583 | +€28,704 | +49.6% |
| Other amounts payable | 47/48 | €170,011 | €306,535 | +€136,523 | +80.3% |
| Remuneration, social security and pensions | 62 | €67 | €0 | -€67 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €2,566 | +€877 | +52.0% |
| Other operating charges | 640/8 | €97 | €0 | -€97 | -100% |
| Gross operating margin | 9900 | €302,747 | €275,048 | -€27,699 | -9.1% |
| Operating profit (loss) | 9901 | €300,895 | €272,482 | -€28,413 | -9.4% |
| Financial income | 75/76B | €4,055 | €5,353 | +€1,298 | +32.0% |
| Recurring financial income | 75 | €4,055 | €5,353 | +€1,298 | +32.0% |
| Financial charges | 65/66B | €291 | €886 | +€595 | +205% |
| Recurring financial charges | 65 | €291 | €886 | +€595 | +205% |
| Profit (loss) for the period before taxes | 9903 | €304,660 | €276,949 | -€27,710 | -9.1% |
| Income taxes | 67/77 | €71,834 | €65,898 | -€5,936 | -8.3% |
| Profit (loss) for the period | 9904 | €232,825 | €211,051 | -€21,774 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €232,825 | €211,051 | -€21,774 | -9.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.