YANITO: 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.
YANITO
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+55.5%), from €2.3m to €3.5m
of which Land and buildings: +€1.3m
- Cash -€263,170
down €263,170 (-55.3%), from €475,861 to €212,691
mainly Investment in fixed assets (net) (-€1.4m) and Accrued charges and deferred income (-€29,213)
- Receivables within one year -€249,524
down €249,524 (-99.2%), from €251,600 to €2,076
of which Other amounts receivable: -€251,600
- Debts after one year +€438,477
up €438,477 (+203.9%), from €215,043 to €653,520
- Profit (loss) carried forward +€193,303
up €193,303 (+8.4%), from €2.3m to €2.5m
- Other debts +€89,185
up €89,185 (+27.6%), from €322,696 to €411,882
- Current portion of long-term debt +€42,723
up €42,723 (+227.2%), from €18,800 to €61,523
- Depreciation +€47,437
up €47,437 (+44.9%), from €105,672 to €153,108
- Gross operating margin +€29,068
up €29,068 (+6.8%), from €429,686 to €458,754
- Financial income -€13,514
down €13,514 (-89.2%), from €15,146 to €1,632
- Taxes -€8,404
down €8,404 (-11.5%), from €72,838 to €64,434
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 | €3,065,099 | €3,773,265 | +€708,166 | +23.1% |
| Fixed assets | 21/28 | €2,277,761 | €3,542,503 | +€1.3m | +55.5% |
| Tangible fixed assets | 22/27 | €2,277,761 | €3,542,503 | +€1.3m | +55.5% |
| Land and buildings | 22 | €2,277,761 | €3,530,199 | +€1.3m | +55.0% |
| Assets under construction and advance payments | 27 | - | €12,304 | +€12,304 | |
| Current assets | 29/58 | €787,338 | €230,762 | -€556,576 | -70.7% |
| Amounts receivable within one year | 40/41 | €251,600 | €2,076 | -€249,524 | -99.2% |
| Trade receivables | 40 | - | €2,076 | +€2,076 | |
| Other amounts receivable | 41 | €251,600 | €0 | -€251,600 | -100.0% |
| Current investments | 50/53 | €16,642 | €7,087 | -€9,556 | -57.4% |
| Cash at bank and in hand | 54/58 | €475,861 | €212,691 | -€263,170 | -55.3% |
| Deferred charges and accrued income | 490/1 | €43,235 | €8,909 | -€34,326 | -79.4% |
| Total equity and liabilities | 10/49 | €3,065,099 | €3,773,265 | +€708,166 | +23.1% |
| Equity | 10/15 | €2,429,532 | €2,622,834 | +€193,303 | +8.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €42,500 | €42,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,312,032 | €2,505,334 | +€193,303 | +8.4% |
| Amounts payable | 17/49 | €635,567 | €1,150,431 | +€514,863 | +81.0% |
| Amounts payable after more than one year | 17 | €215,043 | €653,520 | +€438,477 | +203.9% |
| Financial debts | 170/4 | €215,043 | €653,520 | +€438,477 | +203.9% |
| Amounts payable within one year | 42/48 | €379,602 | €485,201 | +€105,599 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €18,800 | €61,523 | +€42,723 | +227.2% |
| Trade debts | 44 | €15,268 | €2,541 | -€12,727 | -83.4% |
| Suppliers | 440/4 | €15,268 | €2,541 | -€12,727 | -83.4% |
| Taxes, remuneration and social security | 45 | €22,838 | €9,256 | -€13,582 | -59.5% |
| Taxes | 450/3 | €22,838 | €9,256 | -€13,582 | -59.5% |
| Other amounts payable | 47/48 | €322,696 | €411,882 | +€89,185 | +27.6% |
| Accrued charges and deferred income | 492/3 | €40,922 | €11,710 | -€29,213 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,672 | €153,108 | +€47,437 | +44.9% |
| Other operating charges | 640/8 | €37,730 | €34,649 | -€3,081 | -8.2% |
| Gross operating margin | 9900 | €429,686 | €458,754 | +€29,068 | +6.8% |
| Operating profit (loss) | 9901 | €286,284 | €270,997 | -€15,288 | -5.3% |
| Financial income | 75/76B | €15,146 | €1,632 | -€13,514 | -89.2% |
| Recurring financial income | 75 | €15,146 | €1,632 | -€13,514 | -89.2% |
| Financial charges | 65/66B | €12,117 | €14,892 | +€2,775 | +22.9% |
| Recurring financial charges | 65 | €12,117 | €14,892 | +€2,775 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €289,314 | €257,737 | -€31,577 | -10.9% |
| Income taxes | 67/77 | €72,838 | €64,434 | -€8,404 | -11.5% |
| Profit (loss) for the period | 9904 | €216,476 | €193,303 | -€23,173 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €216,476 | €193,303 | -€23,173 | -10.7% |
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 6 October 2026 via checked.be.