Yano: 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.
Yano
Largest movements
- Tangible fixed assets -€4,165
down €4,165 (-41.7%), from €9,987 to €5,822
of which Plant, machinery and equipment: -€2,352
- Cash +€1,087
up €1,087 (+29.9%), from €3,632 to €4,718
mainly Depreciation (+€4,165) and Tax, wage and social debts (+€1,665)
- Receivables within one year -€703
down €703 (-92.7%), from €759 to €56
of which Other amounts receivable: -€635
- Trade debts -€3,028
down €3,028 (-45.6%), from €6,646 to €3,619
- Profit (loss) carried forward -€2,391
down €2,391 (-7.8%), from -€30,688 to -€33,079
- Tax, wage and social debts +€1,665
up €1,665 (+268.7%), from €620 to €2,285
of which Remuneration and social security: +€1,517
- Gross operating margin +€2,627
up €2,627 (+14.5%), from €18,157 to €20,784
- Depreciation +€2,167
up €2,167 (+108.5%), from €1,998 to €4,165
- Financial charges +€1,333
up €1,333 (+789.5%), from €169 to €1,502
- Staff costs +€1,331
up €1,331 (+8.9%), from €14,950 to €16,281
- Other operating charges -€360
down €360 (-22.7%), from €1,587 to €1,227
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 | €15,023 | €11,177 | -€3,845 | -25.6% |
| Fixed assets | 21/28 | €9,987 | €5,822 | -€4,165 | -41.7% |
| Tangible fixed assets | 22/27 | €9,987 | €5,822 | -€4,165 | -41.7% |
| Plant, machinery and equipment | 23 | €3,612 | €1,260 | -€2,352 | -65.1% |
| Furniture and vehicles | 24 | €6,375 | €4,562 | -€1,813 | -28.4% |
| Current assets | 29/58 | €5,036 | €5,355 | +€320 | +6.3% |
| Stocks and contracts in progress | 3 | €646 | €582 | -€64 | -9.9% |
| Stocks | 30/36 | €646 | €582 | -€64 | -9.9% |
| Amounts receivable within one year | 40/41 | €759 | €56 | -€703 | -92.7% |
| Trade receivables | 40 | €68 | - | -€68 | |
| Other amounts receivable | 41 | €690 | €56 | -€635 | -91.9% |
| Cash at bank and in hand | 54/58 | €3,632 | €4,718 | +€1,087 | +29.9% |
| Total equity and liabilities | 10/49 | €15,023 | €11,177 | -€3,845 | -25.6% |
| Equity | 10/15 | -€10,553 | -€12,944 | -€2,391 | -22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,935 | €13,935 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,075 | €12,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,688 | -€33,079 | -€2,391 | -7.8% |
| Amounts payable | 17/49 | €25,576 | €24,121 | -€1,455 | -5.7% |
| Amounts payable within one year | 42/48 | €25,576 | €24,121 | -€1,455 | -5.7% |
| Trade debts | 44 | €6,646 | €3,619 | -€3,028 | -45.6% |
| Suppliers | 440/4 | €6,646 | €3,619 | -€3,028 | -45.6% |
| Taxes, remuneration and social security | 45 | €620 | €2,285 | +€1,665 | +268.7% |
| Taxes | 450/3 | - | €148 | +€148 | |
| Remuneration and social security | 454/9 | €620 | €2,137 | +€1,517 | +244.7% |
| Other amounts payable | 47/48 | €18,310 | €18,217 | -€92 | -0.5% |
| Remuneration, social security and pensions | 62 | €14,950 | €16,281 | +€1,331 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €4,165 | +€2,167 | +108.5% |
| Other operating charges | 640/8 | €1,587 | €1,227 | -€360 | -22.7% |
| Gross operating margin | 9900 | €18,157 | €20,784 | +€2,627 | +14.5% |
| Operating profit (loss) | 9901 | -€378 | -€889 | -€511 | -135.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -87.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -87.8% |
| Financial charges | 65/66B | €169 | €1,502 | +€1,333 | +789.5% |
| Recurring financial charges | 65 | €169 | €1,502 | +€1,333 | +789.5% |
| Profit (loss) for the period before taxes | 9903 | -€545 | -€2,391 | -€1,846 | -338.6% |
| Profit (loss) for the period | 9904 | -€545 | -€2,391 | -€1,846 | -338.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€545 | -€2,391 | -€1,846 | -338.6% |
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 11 October 2026 via checked.be.