YANIS ANDREI DESIGN CONSTRUCT: 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 ANDREI DESIGN CONSTRUCT
Largest movements
- Deferred charges and accrued income -€2,777
down €2,777 (-100%), from €2,777 to €0
- Receivables within one year -€1,851
down €1,851 (-2.7%), from €68,805 to €66,954
of which Trade receivables: -€3,495
- Tax, wage and social debts -€8,518
down €8,518 (-64.9%), from €13,121 to €4,603
- Profit (loss) carried forward +€4,641
up €4,641 (+8.6%), from €53,823 to €58,464
- Trade debts -€919
down €919 (-17.9%), from €5,145 to €4,226
- Gross operating margin -€43,910
down €43,910 (-91.8%), from €47,854 to €3,944
- Taxes -€8,952
down €8,952 (-88.2%), from €10,150 to €1,198
- Other operating charges +€1,060
up €1,060 (+377%), from €281 to €1,341
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 | €72,589 | €67,840 | -€4,749 | -6.5% |
| Current assets | 29/58 | €72,589 | €67,840 | -€4,749 | -6.5% |
| Amounts receivable within one year | 40/41 | €68,805 | €66,954 | -€1,851 | -2.7% |
| Trade receivables | 40 | €16,720 | €13,226 | -€3,495 | -20.9% |
| Other amounts receivable | 41 | €52,085 | €53,728 | +€1,643 | +3.2% |
| Cash at bank and in hand | 54/58 | €1,007 | €886 | -€121 | -12.0% |
| Deferred charges and accrued income | 490/1 | €2,777 | €0 | -€2,777 | -100% |
| Total equity and liabilities | 10/49 | €72,589 | €67,840 | -€4,749 | -6.5% |
| Equity | 10/15 | €54,323 | €58,964 | +€4,641 | +8.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,823 | €58,464 | +€4,641 | +8.6% |
| Amounts payable | 17/49 | €18,266 | €8,877 | -€9,390 | -51.4% |
| Amounts payable within one year | 42/48 | €18,266 | €8,829 | -€9,437 | -51.7% |
| Trade debts | 44 | €5,145 | €4,226 | -€919 | -17.9% |
| Suppliers | 440/4 | €5,145 | €4,226 | -€919 | -17.9% |
| Taxes, remuneration and social security | 45 | €13,121 | €4,603 | -€8,518 | -64.9% |
| Taxes | 450/3 | €13,121 | €4,603 | -€8,518 | -64.9% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Other operating charges | 640/8 | €281 | €1,341 | +€1,060 | +377% |
| Gross operating margin | 9900 | €47,854 | €3,944 | -€43,910 | -91.8% |
| Operating profit (loss) | 9901 | €47,573 | €2,603 | -€44,970 | -94.5% |
| Financial income | 75/76B | €3,110 | €3,492 | +€382 | +12.3% |
| Recurring financial income | 75 | €3,095 | €3,492 | +€397 | +12.8% |
| Non-recurring financial income | 76B | €15 | - | -€15 | |
| Financial charges | 65/66B | €92 | €257 | +€165 | +181% |
| Recurring financial charges | 65 | €92 | €257 | +€165 | +181% |
| Profit (loss) for the period before taxes | 9903 | €50,591 | €5,839 | -€44,753 | -88.5% |
| Income taxes | 67/77 | €10,150 | €1,198 | -€8,952 | -88.2% |
| Profit (loss) for the period | 9904 | €40,441 | €4,641 | -€35,800 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,441 | €4,641 | -€35,800 | -88.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.