YANDI: 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.
YANDI
Largest movements
- Tangible fixed assets +€69,210
new in 2025: €69,210
- Cash +€47,510
up €47,510 (+3649.7%), from €1,302 to €48,812
mainly Current portion of long-term debt (+€69,389) and Tax, wage and social debts (+€23,018)
- Receivables within one year -€20,264
down €20,264 (-34.9%), from €58,100 to €37,836
of which Other amounts receivable: -€20,264
- Stocks and contracts -€9,200
down €9,200 (-29.8%), from €30,830 to €21,630
- Current portion of long-term debt +€69,389
new in 2025: €69,389
- Tax, wage and social debts +€23,018
up €23,018 (+170.3%), from €13,519 to €36,538
of which Remuneration and social security: +€29,016
- Other debts +€10,300
new in 2025: €10,300
- Profit (loss) carried forward -€8,673
down €8,673 (-16.2%), from €53,621 to €44,948
- Trade debts -€6,779
down €6,779 (-32.9%), from €20,592 to €13,813
- Staff costs +€41,156
up €41,156 (+245.2%), from €16,782 to €57,938
- Gross operating margin +€16,506
up €16,506 (+27.6%), from €59,729 to €76,235
- Depreciation +€7,690
new in 2025: €7,690
- Other operating charges -€3,941
down €3,941 (-43.1%), from €9,141 to €5,200
- Taxes +€3,668
up €3,668 (+64.9%), from €5,657 to €9,325
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 | €90,232 | €177,487 | +€87,256 | +96.7% |
| Fixed assets | 21/28 | - | €69,210 | +€69,210 | |
| Tangible fixed assets | 22/27 | - | €69,210 | +€69,210 | |
| Land and buildings | 22 | - | €69,210 | +€69,210 | |
| Current assets | 29/58 | €90,232 | €108,277 | +€18,046 | +20.0% |
| Stocks and contracts in progress | 3 | €30,830 | €21,630 | -€9,200 | -29.8% |
| Stocks | 30/36 | €30,830 | €21,630 | -€9,200 | -29.8% |
| Amounts receivable within one year | 40/41 | €58,100 | €37,836 | -€20,264 | -34.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €58,100 | €37,836 | -€20,264 | -34.9% |
| Cash at bank and in hand | 54/58 | €1,302 | €48,812 | +€47,510 | +3649.7% |
| Total equity and liabilities | 10/49 | €90,232 | €177,487 | +€87,256 | +96.7% |
| Equity | 10/15 | €56,121 | €47,448 | -€8,673 | -15.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,621 | €44,948 | -€8,673 | -16.2% |
| Amounts payable | 17/49 | €34,111 | €130,040 | +€95,929 | +281.2% |
| Amounts payable within one year | 42/48 | €34,111 | €130,040 | +€95,929 | +281.2% |
| Current portion of amounts payable after more than one year | 42 | - | €69,389 | +€69,389 | |
| Trade debts | 44 | €20,592 | €13,813 | -€6,779 | -32.9% |
| Suppliers | 440/4 | €20,592 | €13,813 | -€6,779 | -32.9% |
| Taxes, remuneration and social security | 45 | €13,519 | €36,538 | +€23,018 | +170.3% |
| Taxes | 450/3 | €6,030 | €33 | -€5,998 | -99.5% |
| Remuneration and social security | 454/9 | €7,489 | €36,505 | +€29,016 | +387.4% |
| Other amounts payable | 47/48 | - | €10,300 | +€10,300 | |
| Non-recurring operating income | 76A | €14,406 | €0 | -€14,406 | -100.0% |
| Remuneration, social security and pensions | 62 | €16,782 | €57,938 | +€41,156 | +245.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,690 | +€7,690 | |
| Other operating charges | 640/8 | €9,141 | €5,200 | -€3,941 | -43.1% |
| Gross operating margin | 9900 | €59,729 | €76,235 | +€16,506 | +27.6% |
| Operating profit (loss) | 9901 | €33,806 | €5,407 | -€28,398 | -84.0% |
| Financial charges | 65/66B | €1,541 | €4,755 | +€3,214 | +208.5% |
| Recurring financial charges | 65 | €1,541 | €4,755 | +€3,214 | +208.5% |
| Profit (loss) for the period before taxes | 9903 | €32,264 | €652 | -€31,612 | -98.0% |
| Income taxes | 67/77 | €5,657 | €9,325 | +€3,668 | +64.9% |
| Profit (loss) for the period | 9904 | €26,608 | -€8,673 | -€35,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,608 | -€8,673 | -€35,281 |
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 8 October 2026 via checked.be.