YANKO CONSTRUCTION: 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.
YANKO CONSTRUCTION
Largest movements
- Receivables within one year +€44,327
up €44,327 (+372%), from €11,900 to €56,228
of which Trade receivables: +€35,594
- Cash +€36,935
up €36,935 (+23,661%), from €156 to €37,091
mainly Net result for the year (+€75,588) and Other debts (+€60,000)
- Tangible fixed assets -€1,000
down €1,000 (-38.1%), from €2,625 to €1,625
- Other debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward +€15,588
up €15,588 (+177%), from €8,824 to €24,413
- Tax, wage and social debts +€4,282
up €4,282 (+189%), from €2,267 to €6,549
- Gross operating margin +€69,767
up €69,767 (+608%), from €11,479 to €81,246
- Taxes +€2,137
up €2,137 (+96.9%), from €2,206 to €4,343
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 | €14,682 | €94,944 | +€80,262 | +547% |
| Fixed assets | 21/28 | €2,625 | €1,625 | -€1,000 | -38.1% |
| Tangible fixed assets | 22/27 | €2,625 | €1,625 | -€1,000 | -38.1% |
| Furniture and vehicles | 24 | €2,625 | €1,625 | -€1,000 | -38.1% |
| Current assets | 29/58 | €12,057 | €93,318 | +€81,262 | +674% |
| Amounts receivable within one year | 40/41 | €11,900 | €56,228 | +€44,327 | +372% |
| Trade receivables | 40 | €1,028 | €36,622 | +€35,594 | +3,462% |
| Other amounts receivable | 41 | €10,872 | €19,606 | +€8,733 | +80.3% |
| Cash at bank and in hand | 54/58 | €156 | €37,091 | +€36,935 | +23,661% |
| Total equity and liabilities | 10/49 | €14,682 | €94,944 | +€80,262 | +547% |
| Equity | 10/15 | €8,824 | €24,413 | +€15,588 | +177% |
| Profit (loss) carried forward | 14 | €8,824 | €24,413 | +€15,588 | +177% |
| Amounts payable | 17/49 | €5,857 | €70,531 | +€64,674 | +1,104% |
| Amounts payable within one year | 42/48 | €5,857 | €70,531 | +€64,674 | +1,104% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €3,590 | €3,972 | +€382 | +10.6% |
| Suppliers | 440/4 | €3,590 | €3,972 | +€382 | +10.6% |
| Taxes, remuneration and social security | 45 | €2,267 | €6,549 | +€4,282 | +189% |
| Taxes | 450/3 | €2,267 | €6,549 | +€4,282 | +189% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €1,000 | +€625 | +167% |
| Other operating charges | 640/8 | €4 | €188 | +€184 | +4,680% |
| Gross operating margin | 9900 | €11,479 | €81,246 | +€69,767 | +608% |
| Operating profit (loss) | 9901 | €11,100 | €80,057 | +€68,958 | +621% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €70 | €126 | +€56 | +80.2% |
| Recurring financial charges | 65 | €70 | €126 | +€56 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €11,030 | €79,931 | +€68,901 | +625% |
| Income taxes | 67/77 | €2,206 | €4,343 | +€2,137 | +96.9% |
| Profit (loss) for the period | 9904 | €8,824 | €75,588 | +€66,764 | +757% |
| Profit (loss) for the period to be appropriated | 9905 | €8,824 | €75,588 | +€66,764 | +757% |
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 19 October 2026 via checked.be.