YANGTARU: 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.
YANGTARU
Largest movements
- Receivables within one year +€28,347
up €28,347 (+55.9%), from €50,667 to €79,014
of which Other amounts receivable: +€28,864
- Cash +€1,340
up €1,340 (+41.2%), from €3,253 to €4,593
mainly Net result for the year (+€31,343) and Depreciation (+€2,256)
- Profit (loss) carried forward +€31,343
up €31,343 (+522%), from €6,003 to €37,346
- Trade debts -€3,403
down €3,403 (-27.7%), from €12,297 to €8,894
- Tax, wage and social debts +€1,078
up €1,078 (+2.9%), from €36,591 to €37,670
of which Taxes: +€15,235
- Staff costs -€49,084
down €49,084 (-29.2%), from €168,232 to €119,148
- Gross operating margin -€12,352
down €12,352 (-6.9%), from €179,375 to €167,024
- Taxes +€6,355
up €6,355 (+228%), from €2,788 to €9,143
- Financial charges +€4,691
up €4,691 (+285%), from €1,644 to €6,335
- Other operating charges +€1,819
up €1,819 (+336%), from €542 to €2,361
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 | €67,891 | €96,910 | +€29,019 | +42.7% |
| Fixed assets | 21/28 | €13,971 | €13,302 | -€668 | -4.8% |
| Tangible fixed assets | 22/27 | €13,971 | €13,302 | -€668 | -4.8% |
| Plant, machinery and equipment | 23 | - | €665 | +€665 | |
| Furniture and vehicles | 24 | €13,971 | €12,638 | -€1,333 | -9.5% |
| Current assets | 29/58 | €53,920 | €83,607 | +€29,687 | +55.1% |
| Amounts receivable within one year | 40/41 | €50,667 | €79,014 | +€28,347 | +55.9% |
| Trade receivables | 40 | €2,088 | €1,572 | -€517 | -24.7% |
| Other amounts receivable | 41 | €48,579 | €77,443 | +€28,864 | +59.4% |
| Cash at bank and in hand | 54/58 | €3,253 | €4,593 | +€1,340 | +41.2% |
| Total equity and liabilities | 10/49 | €67,891 | €96,910 | +€29,019 | +42.7% |
| Equity | 10/15 | €19,003 | €50,346 | +€31,343 | +165% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,003 | €37,346 | +€31,343 | +522% |
| Amounts payable | 17/49 | €48,888 | €46,564 | -€2,325 | -4.8% |
| Amounts payable within one year | 42/48 | €48,888 | €46,564 | -€2,325 | -4.8% |
| Trade debts | 44 | €12,297 | €8,894 | -€3,403 | -27.7% |
| Suppliers | 440/4 | €12,297 | €8,894 | -€3,403 | -27.7% |
| Taxes, remuneration and social security | 45 | €36,591 | €37,670 | +€1,078 | +2.9% |
| Taxes | 450/3 | €14,483 | €29,718 | +€15,235 | +105% |
| Remuneration and social security | 454/9 | €22,108 | €7,952 | -€14,156 | -64.0% |
| Remuneration, social security and pensions | 62 | €168,232 | €119,148 | -€49,084 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,029 | €2,256 | +€227 | +11.2% |
| Other operating charges | 640/8 | €542 | €2,361 | +€1,819 | +336% |
| Gross operating margin | 9900 | €179,375 | €167,024 | -€12,352 | -6.9% |
| Operating profit (loss) | 9901 | €8,572 | €43,258 | +€34,686 | +405% |
| Financial income | 75/76B | €1,863 | €3,563 | +€1,700 | +91.3% |
| Recurring financial income | 75 | €1,863 | €3,563 | +€1,700 | +91.3% |
| Financial charges | 65/66B | €1,644 | €6,335 | +€4,691 | +285% |
| Recurring financial charges | 65 | €1,644 | €6,335 | +€4,691 | +285% |
| Profit (loss) for the period before taxes | 9903 | €8,791 | €40,486 | +€31,695 | +361% |
| Income taxes | 67/77 | €2,788 | €9,143 | +€6,355 | +228% |
| Profit (loss) for the period | 9904 | €6,003 | €31,343 | +€25,340 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €6,003 | €31,343 | +€25,340 | +422% |
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 15 October 2026 via checked.be.