Yanel: 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.
Yanel
Largest movements
- Cash +€33,339
up €33,339 (+51.1%), from €65,200 to €98,539
mainly Net result for the year (+€43,418) and Other debts (+€258)
- Receivables after one year +€4,500
up €4,500 (+85.7%), from €5,253 to €9,753
- Receivables within one year +€3,097
up €3,097 (+67.0%), from €4,621 to €7,718
- Reserves +€43,418
up €43,418 (+78.5%), from €55,276 to €98,694
- Tax, wage and social debts -€2,711
down €2,711 (-18.9%), from €14,338 to €11,627
- Gross operating margin -€14,147
down €14,147 (-20.4%), from €69,387 to €55,240
- Taxes -€2,730
down €2,730 (-19.4%), from €14,063 to €11,333
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 | €75,116 | €116,058 | +€40,942 | +54.5% |
| Current assets | 29/58 | €75,116 | €116,058 | +€40,942 | +54.5% |
| Amounts receivable after more than one year | 29 | €5,253 | €9,753 | +€4,500 | +85.7% |
| Other amounts receivable | 291 | €5,253 | €9,753 | +€4,500 | +85.7% |
| Amounts receivable within one year | 40/41 | €4,621 | €7,718 | +€3,097 | +67.0% |
| Trade receivables | 40 | €4,621 | €7,718 | +€3,097 | +67.0% |
| Cash at bank and in hand | 54/58 | €65,200 | €98,539 | +€33,339 | +51.1% |
| Deferred charges and accrued income | 490/1 | €42 | €49 | +€7 | +15.7% |
| Total equity and liabilities | 10/49 | €75,116 | €116,058 | +€40,942 | +54.5% |
| Equity | 10/15 | €60,276 | €103,694 | +€43,418 | +72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,276 | €98,694 | +€43,418 | +78.5% |
| Distributable reserves | 133 | €55,276 | €98,694 | +€43,418 | +78.5% |
| Amounts payable | 17/49 | €14,840 | €12,364 | -€2,476 | -16.7% |
| Amounts payable within one year | 42/48 | €14,840 | €12,364 | -€2,476 | -16.7% |
| Trade debts | 44 | €502 | €479 | -€22 | -4.4% |
| Suppliers | 440/4 | €502 | €479 | -€22 | -4.4% |
| Taxes, remuneration and social security | 45 | €14,338 | €11,627 | -€2,711 | -18.9% |
| Taxes | 450/3 | €14,338 | €11,627 | -€2,711 | -18.9% |
| Other amounts payable | 47/48 | - | €258 | +€258 | |
| Other operating charges | 640/8 | €236 | €120 | -€116 | -49.2% |
| Gross operating margin | 9900 | €69,387 | €55,240 | -€14,147 | -20.4% |
| Operating profit (loss) | 9901 | €69,151 | €55,120 | -€14,031 | -20.3% |
| Financial income | 75/76B | €285 | €49 | -€236 | -83.0% |
| Recurring financial income | 75 | €285 | €49 | -€236 | -83.0% |
| Financial charges | 65/66B | €97 | €417 | +€320 | +331.1% |
| Recurring financial charges | 65 | €97 | €417 | +€320 | +331.1% |
| Profit (loss) for the period before taxes | 9903 | €69,339 | €54,751 | -€14,588 | -21.0% |
| Income taxes | 67/77 | €14,063 | €11,333 | -€2,730 | -19.4% |
| Profit (loss) for the period | 9904 | €55,276 | €43,418 | -€11,858 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,276 | €43,418 | -€11,858 | -21.5% |
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 3 October 2026 via checked.be.