YANI: 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.
YANI
Largest movements
- Cash +€35,322
up €35,322 (+25.9%), from €136,503 to €171,824
mainly Depreciation (+€14,383) and Investment in fixed assets (net) (+€13,357)
- Tangible fixed assets -€27,741
down €27,741 (-82.0%), from €33,849 to €6,109
of which Furniture and vehicles: -€27,741
- Receivables within one year -€10,472
down €10,472 (-74.1%), from €14,138 to €3,666
of which Other amounts receivable: -€8,397
- Other debts -€7,206
down €7,206 (-70.4%), from €10,240 to €3,034
- Reserves +€7,110
up €7,110 (+4.2%), from €168,043 to €175,153
- Tax, wage and social debts -€3,500
down €3,500 (-45.9%), from €7,618 to €4,118
of which Taxes: -€3,501
- Depreciation -€6,753
down €6,753 (-32.0%), from €21,136 to €14,383
- Gross operating margin +€3,391
up €3,391 (+13.7%), from €24,766 to €28,157
- Taxes +€1,804
up €1,804 (+75.5%), from €2,391 to €4,196
- Financial income +€1,109
up €1,109 (+352.0%), from €315 to €1,423
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 | €189,418 | €182,843 | -€6,575 | -3.5% |
| Fixed assets | 21/28 | €33,849 | €6,109 | -€27,741 | -82.0% |
| Tangible fixed assets | 22/27 | €33,849 | €6,109 | -€27,741 | -82.0% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €33,849 | €6,109 | -€27,741 | -82.0% |
| Current assets | 29/58 | €155,569 | €176,734 | +€21,165 | +13.6% |
| Amounts receivable after more than one year | 29 | €1,805 | €0 | -€1,805 | -100.0% |
| Other amounts receivable | 291 | €1,805 | €0 | -€1,805 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,138 | €3,666 | -€10,472 | -74.1% |
| Trade receivables | 40 | €2,805 | €730 | -€2,075 | -74.0% |
| Other amounts receivable | 41 | €11,333 | €2,936 | -€8,397 | -74.1% |
| Cash at bank and in hand | 54/58 | €136,503 | €171,824 | +€35,322 | +25.9% |
| Deferred charges and accrued income | 490/1 | €3,123 | €1,244 | -€1,880 | -60.2% |
| Total equity and liabilities | 10/49 | €189,418 | €182,843 | -€6,575 | -3.5% |
| Equity | 10/15 | €168,539 | €175,649 | +€7,110 | +4.2% |
| Contributions | 10/11 | €496 | €496 | = | 0.0% |
| Reserves | 13 | €168,043 | €175,153 | +€7,110 | +4.2% |
| Distributable reserves | 133 | €168,043 | €175,153 | +€7,110 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,879 | €7,194 | -€13,685 | -65.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €20,879 | €7,194 | -€13,685 | -65.5% |
| Current portion of amounts payable after more than one year | 42 | €1,266 | €0 | -€1,266 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,756 | €42 | -€1,714 | -97.6% |
| Suppliers | 440/4 | €1,756 | €42 | -€1,714 | -97.6% |
| Taxes, remuneration and social security | 45 | €7,618 | €4,118 | -€3,500 | -45.9% |
| Taxes | 450/3 | €3,501 | €0 | -€3,501 | -100.0% |
| Remuneration and social security | 454/9 | €4,116 | €4,118 | +€2 | 0.0% |
| Other amounts payable | 47/48 | €10,240 | €3,034 | -€7,206 | -70.4% |
| Non-recurring operating income | 76A | €459 | €0 | -€459 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,136 | €14,383 | -€6,753 | -32.0% |
| Other operating charges | 640/8 | €499 | €453 | -€47 | -9.3% |
| Non-recurring operating charges | 66A | - | €3,357 | +€3,357 | |
| Gross operating margin | 9900 | €24,766 | €28,157 | +€3,391 | +13.7% |
| Operating profit (loss) | 9901 | €3,130 | €9,963 | +€6,833 | +218.3% |
| Financial income | 75/76B | €315 | €1,423 | +€1,109 | +352.0% |
| Recurring financial income | 75 | €315 | €1,423 | +€1,109 | +352.0% |
| Financial charges | 65/66B | €62 | €81 | +€20 | +31.6% |
| Recurring financial charges | 65 | €62 | €81 | +€20 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €3,383 | €11,305 | +€7,922 | +234.1% |
| Income taxes | 67/77 | €2,391 | €4,196 | +€1,804 | +75.5% |
| Profit (loss) for the period | 9904 | €992 | €7,110 | +€6,118 | +616.6% |
| Profit (loss) for the period to be appropriated | 9905 | €992 | €7,110 | +€6,118 | +616.6% |
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 29 September 2026 via checked.be.