YANIM: 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.
YANIM
Largest movements
- Tangible fixed assets -€553,613
down €553,613 (-29.7%), from €1.9m to €1.3m
of which Land and buildings: -€670,958
- Cash +€383,971
up €383,971 (+570%), from €67,347 to €451,318
mainly Net result for the year (+€481,303) and Investment in fixed assets (net) (+€315,945)
- Current investments +€323,411
up €323,411 (+19.5%), from €1.7m to €2.0m
- Receivables within one year +€54,568
up €54,568 (+10.9%), from €498,929 to €553,497
of which Trade receivables: +€56,848
- Reserves +€481,304
up €481,304 (+15.3%), from €3.1m to €3.6m
of which Distributable reserves: +€481,304
- Debts after one year -€305,543
no longer reported in 2025 (was €305,543)
- Tax, wage and social debts +€66,246
up €66,246 (+122%), from €54,472 to €120,718
of which Taxes: +€80,432
- Taxes +€108,141
up €108,141 (+76.3%), from €141,716 to €249,857
- Gross operating margin +€96,478
up €96,478 (+8.4%), from €1.1m to €1.2m
- Staff costs -€53,219
down €53,219 (-15.5%), from €342,543 to €289,324
- Write-downs -€37,934
no longer reported in 2025 (was €37,934)
- Financial income +€19,418
up €19,418 (+96.1%), from €20,210 to €39,628
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 | €4,228,149 | €4,453,217 | +€225,068 | +5.3% |
| Fixed assets | 21/28 | €1,866,504 | €1,312,891 | -€553,613 | -29.7% |
| Tangible fixed assets | 22/27 | €1,866,504 | €1,312,891 | -€553,613 | -29.7% |
| Land and buildings | 22 | €1,494,841 | €823,883 | -€670,958 | -44.9% |
| Plant, machinery and equipment | 23 | €329,816 | €473,737 | +€143,921 | +43.6% |
| Furniture and vehicles | 24 | €41,847 | €15,271 | -€26,576 | -63.5% |
| Current assets | 29/58 | €2,361,645 | €3,140,326 | +€778,681 | +33.0% |
| Stocks and contracts in progress | 3 | €132,919 | €149,650 | +€16,731 | +12.6% |
| Stocks | 30/36 | €132,919 | €149,650 | +€16,731 | +12.6% |
| Amounts receivable within one year | 40/41 | €498,929 | €553,497 | +€54,568 | +10.9% |
| Trade receivables | 40 | €478,733 | €535,581 | +€56,848 | +11.9% |
| Other amounts receivable | 41 | €20,196 | €17,916 | -€2,280 | -11.3% |
| Current investments | 50/53 | €1,662,450 | €1,985,861 | +€323,411 | +19.5% |
| Cash at bank and in hand | 54/58 | €67,347 | €451,318 | +€383,971 | +570% |
| Total equity and liabilities | 10/49 | €4,228,149 | €4,453,217 | +€225,068 | +5.3% |
| Equity | 10/15 | €3,391,024 | €3,872,329 | +€481,304 | +14.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €3,141,024 | €3,622,329 | +€481,304 | +15.3% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €3,059,774 | €3,541,079 | +€481,304 | +15.7% |
| Amounts payable | 17/49 | €837,125 | €580,889 | -€256,236 | -30.6% |
| Amounts payable after more than one year | 17 | €305,543 | - | -€305,543 | |
| Financial debts | 170/4 | €305,543 | - | -€305,543 | |
| Amounts payable within one year | 42/48 | €531,582 | €580,889 | +€49,306 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €14,053 | - | -€14,053 | |
| Trade debts | 44 | €354,984 | €337,602 | -€17,381 | -4.9% |
| Suppliers | 440/4 | €354,984 | €337,602 | -€17,381 | -4.9% |
| Taxes, remuneration and social security | 45 | €54,472 | €120,718 | +€66,246 | +122% |
| Taxes | 450/3 | €16,869 | €97,301 | +€80,432 | +477% |
| Remuneration and social security | 454/9 | €37,603 | €23,417 | -€14,185 | -37.7% |
| Other amounts payable | 47/48 | €108,073 | €122,568 | +€14,495 | +13.4% |
| Remuneration, social security and pensions | 62 | €342,543 | €289,324 | -€53,219 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237,009 | €237,668 | +€659 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,934 | - | -€37,934 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,830 | - | +€7,830 | |
| Other operating charges | 640/8 | €17,364 | €26,361 | +€8,997 | +51.8% |
| Gross operating margin | 9900 | €1,149,341 | €1,245,819 | +€96,478 | +8.4% |
| Operating profit (loss) | 9901 | €522,321 | €692,466 | +€170,144 | +32.6% |
| Financial income | 75/76B | €20,210 | €39,628 | +€19,418 | +96.1% |
| Recurring financial income | 75 | €20,210 | €39,628 | +€19,418 | +96.1% |
| Financial charges | 65/66B | €1,565 | €933 | -€631 | -40.4% |
| Recurring financial charges | 65 | €1,565 | €933 | -€631 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €540,967 | €731,160 | +€190,194 | +35.2% |
| Income taxes | 67/77 | €141,716 | €249,857 | +€108,141 | +76.3% |
| Profit (loss) for the period | 9904 | €399,251 | €481,303 | +€82,052 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €399,251 | €481,303 | +€82,052 | +20.6% |
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.