YANIS: 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.
YANIS
Largest movements
- Tangible fixed assets -€12,332
down €12,332 (-6.5%), from €190,080 to €177,748
of which Land and buildings: -€8,038
- Cash +€5,264
up €5,264 (+191.9%), from €2,743 to €8,007
mainly Depreciation (+€12,332) and Net result for the year (+€5,819)
- Receivables within one year -€4,568
down €4,568 (-19.8%), from €23,068 to €18,500
- Deferred charges and accrued income -€2,336
down €2,336 (-93.4%), from €2,500 to €164
- Debts after one year -€13,945
down €13,945 (-7.7%), from €180,799 to €166,854
- Other debts -€6,352
down €6,352 (-28.9%), from €21,952 to €15,600
- Profit (loss) carried forward +€5,819
up €5,819 (+33.7%), from -€17,284 to -€11,465
- Gross operating margin -€3,210
down €3,210 (-11.6%), from €27,582 to €24,371
- Financial charges -€280
down €280 (-6.1%), from €4,598 to €4,319
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 | €218,391 | €204,419 | -€13,972 | -6.4% |
| Fixed assets | 21/28 | €190,080 | €177,748 | -€12,332 | -6.5% |
| Tangible fixed assets | 22/27 | €190,080 | €177,748 | -€12,332 | -6.5% |
| Land and buildings | 22 | €159,569 | €151,531 | -€8,038 | -5.0% |
| Other tangible fixed assets | 26 | €30,511 | €26,217 | -€4,294 | -14.1% |
| Current assets | 29/58 | €28,311 | €26,671 | -€1,641 | -5.8% |
| Amounts receivable within one year | 40/41 | €23,068 | €18,500 | -€4,568 | -19.8% |
| Other amounts receivable | 41 | €23,068 | €18,500 | -€4,568 | -19.8% |
| Cash at bank and in hand | 54/58 | €2,743 | €8,007 | +€5,264 | +191.9% |
| Deferred charges and accrued income | 490/1 | €2,500 | €164 | -€2,336 | -93.4% |
| Total equity and liabilities | 10/49 | €218,391 | €204,419 | -€13,972 | -6.4% |
| Equity | 10/15 | €1,316 | €7,135 | +€5,819 | +442.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,284 | -€11,465 | +€5,819 | +33.7% |
| Amounts payable | 17/49 | €217,075 | €197,284 | -€19,791 | -9.1% |
| Amounts payable after more than one year | 17 | €180,799 | €166,854 | -€13,945 | -7.7% |
| Financial debts | 170/4 | €180,799 | €166,854 | -€13,945 | -7.7% |
| Amounts payable within one year | 42/48 | €35,634 | €29,587 | -€6,047 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €13,640 | €13,945 | +€305 | +2.2% |
| Trade debts | 44 | €42 | €42 | = | 0.0% |
| Suppliers | 440/4 | €42 | €42 | = | 0.0% |
| Other amounts payable | 47/48 | €21,952 | €15,600 | -€6,352 | -28.9% |
| Accrued charges and deferred income | 492/3 | €642 | €843 | +€201 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,332 | €12,332 | = | 0.0% |
| Other operating charges | 640/8 | €1,960 | €1,902 | -€58 | -3.0% |
| Gross operating margin | 9900 | €27,582 | €24,371 | -€3,210 | -11.6% |
| Operating profit (loss) | 9901 | €13,290 | €10,138 | -€3,152 | -23.7% |
| Financial charges | 65/66B | €4,598 | €4,319 | -€280 | -6.1% |
| Recurring financial charges | 65 | €4,598 | €4,319 | -€280 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €8,692 | €5,819 | -€2,873 | -33.1% |
| Profit (loss) for the period | 9904 | €8,692 | €5,819 | -€2,873 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,692 | €5,819 | -€2,873 | -33.1% |
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 10 October 2026 via checked.be.