YANNIO: 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.
YANNIO
Largest movements
- Cash +€6,689
up €6,689 (+60.9%), from €10,990 to €17,679
mainly Net result for the year (+€6,310) and Depreciation (+€2,520)
- Tangible fixed assets -€2,520
down €2,520 (-82.6%), from €3,050 to €530
of which Plant, machinery and equipment: -€1,907
- Deferred charges and accrued income +€1,351
up €1,351 (+44.9%), from €3,009 to €4,360
- Receivables within one year -€1,230
down €1,230 (-3.1%), from €39,904 to €38,674
of which Trade receivables: -€2,602
- Reserves +€6,310
up €6,310 (+17.0%), from €37,047 to €43,356
- Trade debts -€3,864
down €3,864 (-88.1%), from €4,388 to €524
- Tax, wage and social debts +€1,845
up €1,845 (+2,676%), from €69 to €1,914
- Gross operating margin +€6,558
up €6,558 (+84.3%), from €7,781 to €14,339
- Other operating charges +€2,367
up €2,367 (+327%), from €724 to €3,092
- Taxes +€2,184
up €2,184 (+181%), from €1,208 to €3,393
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 | €60,096 | €64,386 | +€4,291 | +7.1% |
| Fixed assets | 21/28 | €3,693 | €1,173 | -€2,520 | -68.2% |
| Tangible fixed assets | 22/27 | €3,050 | €530 | -€2,520 | -82.6% |
| Land and buildings | 22 | €246 | €0 | -€246 | -100% |
| Plant, machinery and equipment | 23 | €2,294 | €387 | -€1,907 | -83.1% |
| Furniture and vehicles | 24 | €510 | €143 | -€367 | -72.0% |
| Financial fixed assets | 28 | €643 | €643 | = | 0.0% |
| Current assets | 29/58 | €56,402 | €63,213 | +€6,811 | +12.1% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,904 | €38,674 | -€1,230 | -3.1% |
| Trade receivables | 40 | €5,374 | €2,772 | -€2,602 | -48.4% |
| Other amounts receivable | 41 | €34,529 | €35,901 | +€1,372 | +4.0% |
| Cash at bank and in hand | 54/58 | €10,990 | €17,679 | +€6,689 | +60.9% |
| Deferred charges and accrued income | 490/1 | €3,009 | €4,360 | +€1,351 | +44.9% |
| Total equity and liabilities | 10/49 | €60,096 | €64,386 | +€4,291 | +7.1% |
| Equity | 10/15 | €55,639 | €61,948 | +€6,310 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,047 | €43,356 | +€6,310 | +17.0% |
| Distributable reserves | 133 | €37,047 | €43,356 | +€6,310 | +17.0% |
| Amounts payable | 17/49 | €4,457 | €2,438 | -€2,019 | -45.3% |
| Amounts payable within one year | 42/48 | €4,457 | €2,438 | -€2,019 | -45.3% |
| Trade debts | 44 | €4,388 | €524 | -€3,864 | -88.1% |
| Suppliers | 440/4 | €4,388 | €524 | -€3,864 | -88.1% |
| Taxes, remuneration and social security | 45 | €69 | €1,914 | +€1,845 | +2,676% |
| Taxes | 450/3 | €69 | €1,914 | +€1,845 | +2,676% |
| Remuneration, social security and pensions | 62 | €79 | €0 | -€79 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,531 | €2,520 | -€11 | -0.4% |
| Other operating charges | 640/8 | €724 | €3,092 | +€2,367 | +327% |
| Gross operating margin | 9900 | €7,781 | €14,339 | +€6,558 | +84.3% |
| Operating profit (loss) | 9901 | €4,447 | €8,728 | +€4,281 | +96.3% |
| Financial income | 75/76B | €1,268 | €1,315 | +€47 | +3.7% |
| Recurring financial income | 75 | €1,268 | €1,315 | +€47 | +3.7% |
| Financial charges | 65/66B | €347 | €340 | -€7 | -2.0% |
| Recurring financial charges | 65 | €347 | €340 | -€7 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €5,368 | €9,702 | +€4,334 | +80.7% |
| Income taxes | 67/77 | €1,208 | €3,393 | +€2,184 | +181% |
| Profit (loss) for the period | 9904 | €4,160 | €6,310 | +€2,150 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,160 | €6,310 | +€2,150 | +51.7% |
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 13 October 2026 via checked.be.