YANNISCO: 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.
YANNISCO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,412,677 | €1,412,677 | = | 0.0% |
| Fixed assets | 21/28 | €644,518 | €644,518 | = | 0.0% |
| Tangible fixed assets | 22/27 | €643,018 | €643,018 | = | 0.0% |
| Plant, machinery and equipment | 23 | €149,693 | €149,693 | = | 0.0% |
| Furniture and vehicles | 24 | €191,583 | €191,583 | = | 0.0% |
| Other tangible fixed assets | 26 | €301,742 | €301,742 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €768,159 | €768,159 | = | 0.0% |
| Stocks and contracts in progress | 3 | €131,827 | €131,827 | = | 0.0% |
| Stocks | 30/36 | €131,827 | €131,827 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €146,042 | €146,042 | = | 0.0% |
| Trade receivables | 40 | €1,865 | €1,865 | = | 0.0% |
| Other amounts receivable | 41 | €144,176 | €144,176 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €462,052 | €462,052 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €28,238 | €28,238 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,412,677 | €1,412,677 | = | 0.0% |
| Equity | 10/15 | €411,714 | €411,714 | = | 0.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €40,000 | +€40,000 | |
| Other | 1109/19 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €371,714 | €371,714 | = | 0.0% |
| Amounts payable | 17/49 | €1,000,963 | €1,000,963 | = | 0.0% |
| Amounts payable after more than one year | 17 | €413,213 | €413,213 | = | 0.0% |
| Financial debts | 170/4 | €413,213 | €413,213 | = | 0.0% |
| Amounts payable within one year | 42/48 | €587,750 | €587,750 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €180,495 | €180,495 | = | 0.0% |
| Trade debts | 44 | €381,293 | €381,293 | = | 0.0% |
| Suppliers | 440/4 | €381,293 | €381,293 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €25,962 | €25,962 | = | 0.0% |
| Remuneration and social security | 454/9 | €25,962 | €25,962 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €296,243 | €296,243 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,590 | €129,590 | = | 0.0% |
| Other operating charges | 640/8 | €4,624 | €4,624 | = | 0.0% |
| Gross operating margin | 9900 | €640,473 | €640,473 | = | 0.0% |
| Operating profit (loss) | 9901 | €210,017 | €210,017 | = | 0.0% |
| Financial income | 75/76B | €415 | €415 | = | 0.0% |
| Recurring financial income | 75 | €415 | €415 | = | 0.0% |
| Financial charges | 65/66B | €51,347 | €51,347 | = | 0.0% |
| Recurring financial charges | 65 | €51,347 | €51,347 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €159,085 | €159,085 | = | 0.0% |
| Income taxes | 67/77 | €42,344 | €42,344 | = | 0.0% |
| Profit (loss) for the period | 9904 | €116,741 | €116,741 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,741 | €116,741 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.