YannElec: 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.
YannElec
Largest movements
- Tangible fixed assets -€11,122
down €11,122 (-21.4%), from €51,943 to €40,821
of which Furniture and vehicles: -€11,892
- Current investments +€8,121
up €8,121 (+136%), from €5,987 to €14,108
- Intangible fixed assets -€2,500
down €2,500 (-11.1%), from €22,500 to €20,000
- Debts after one year -€2,568
down €2,568 (-51.0%), from €5,035 to €2,467
- Other debts -€2,002
down €2,002 (-2.9%), from €68,055 to €66,053
- Profit (loss) carried forward -€1,867
down €1,867 (-33.1%), from €5,641 to €3,774
- Gross operating margin -€8,414
down €8,414 (-31.6%), from €26,584 to €18,170
- Other operating charges -€948
down €948 (-71.3%), from €1,329 to €381
- Depreciation +€638
up €638 (+4.0%), from €15,845 to €16,483
- Taxes -€502
down €502 (-15.4%), from €3,251 to €2,749
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 | €87,720 | €81,755 | -€5,965 | -6.8% |
| Fixed assets | 21/28 | €74,443 | €60,821 | -€13,622 | -18.3% |
| Intangible fixed assets | 21 | €22,500 | €20,000 | -€2,500 | -11.1% |
| Tangible fixed assets | 22/27 | €51,943 | €40,821 | -€11,122 | -21.4% |
| Plant, machinery and equipment | 23 | €800 | €600 | -€200 | -25.0% |
| Furniture and vehicles | 24 | €50,157 | €38,265 | -€11,892 | -23.7% |
| Other tangible fixed assets | 26 | €986 | €1,956 | +€970 | +98.4% |
| Current assets | 29/58 | €13,277 | €20,935 | +€7,657 | +57.7% |
| Stocks and contracts in progress | 3 | €2,857 | €2,902 | +€45 | +1.6% |
| Stocks | 30/36 | €2,857 | €2,902 | +€45 | +1.6% |
| Amounts receivable within one year | 40/41 | €3,701 | €2,900 | -€801 | -21.6% |
| Trade receivables | 40 | €2,969 | - | -€2,969 | |
| Other amounts receivable | 41 | €732 | €2,900 | +€2,168 | +296% |
| Current investments | 50/53 | €5,987 | €14,108 | +€8,121 | +136% |
| Cash at bank and in hand | 54/58 | €732 | €1,025 | +€293 | +40.0% |
| Total equity and liabilities | 10/49 | €87,720 | €81,755 | -€5,965 | -6.8% |
| Equity | 10/15 | €8,641 | €6,774 | -€1,867 | -21.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,641 | €3,774 | -€1,867 | -33.1% |
| Amounts payable | 17/49 | €79,079 | €74,981 | -€4,098 | -5.2% |
| Amounts payable after more than one year | 17 | €5,035 | €2,467 | -€2,568 | -51.0% |
| Financial debts | 170/4 | €5,035 | €2,467 | -€2,568 | -51.0% |
| Amounts payable within one year | 42/48 | €74,044 | €72,514 | -€1,530 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €2,446 | €2,568 | +€122 | +5.0% |
| Trade debts | 44 | €293 | €404 | +€112 | +38.1% |
| Suppliers | 440/4 | €293 | €404 | +€112 | +38.1% |
| Taxes, remuneration and social security | 45 | €3,250 | €3,489 | +€239 | +7.3% |
| Taxes | 450/3 | €3,250 | €3,489 | +€239 | +7.3% |
| Other amounts payable | 47/48 | €68,055 | €66,053 | -€2,002 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,845 | €16,483 | +€638 | +4.0% |
| Other operating charges | 640/8 | €1,329 | €381 | -€948 | -71.3% |
| Gross operating margin | 9900 | €26,584 | €18,170 | -€8,414 | -31.6% |
| Operating profit (loss) | 9901 | €9,410 | €1,306 | -€8,104 | -86.1% |
| Financial income | 75/76B | €3 | €1 | -€1 | -49.8% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -49.8% |
| Financial charges | 65/66B | €521 | €425 | -€96 | -18.4% |
| Recurring financial charges | 65 | €521 | €425 | -€96 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €8,892 | €882 | -€8,010 | -90.1% |
| Income taxes | 67/77 | €3,251 | €2,749 | -€502 | -15.4% |
| Profit (loss) for the period | 9904 | €5,641 | -€1,867 | -€7,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,641 | -€1,867 | -€7,508 |
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 18 October 2026 via checked.be.