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
- Cash +€119,305
up €119,305 (+139%), from €85,747 to €205,052
mainly Net result for the year (+€83,911) and Receivables within one year (+€37,471)
- Receivables within one year -€37,471
down €37,471 (-49.1%), from €76,240 to €38,768
of which Trade receivables: -€55,790
- Tangible fixed assets +€7,784
up €7,784 (+3,821%), from €204 to €7,988
of which Leasing and similar rights: +€7,988
- Reserves +€83,636
up €83,636 (+83.4%), from €100,324 to €183,960
- Tax, wage and social debts +€8,823
up €8,823 (+18.9%), from €46,717 to €55,540
- Other debts -€3,198
down €3,198 (-43.3%), from €7,383 to €4,185
- Turnover +€150,864
new in 2025: €150,864
- Purchases and services +€27,629
new in 2025: €27,629
- Financial charges -€4,768
down €4,768 (-74.2%), from €6,430 to €1,662
- Gross operating margin -€3,028
down €3,028 (-2.4%), from €126,313 to €123,285
- Depreciation +€2,577
up €2,577 (+749%), from €344 to €2,921
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 | €162,542 | €252,215 | +€89,673 | +55.2% |
| Fixed assets | 21/28 | €311 | €8,095 | +€7,784 | +2,503% |
| Tangible fixed assets | 22/27 | €204 | €7,988 | +€7,784 | +3,821% |
| Furniture and vehicles | 24 | €204 | €0 | -€204 | -100% |
| Leasing and similar rights | 25 | - | €7,988 | +€7,988 | |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €162,231 | €244,120 | +€81,889 | +50.5% |
| Amounts receivable within one year | 40/41 | €76,240 | €38,768 | -€37,471 | -49.1% |
| Trade receivables | 40 | €76,240 | €20,449 | -€55,790 | -73.2% |
| Other amounts receivable | 41 | - | €18,319 | +€18,319 | |
| Cash at bank and in hand | 54/58 | €85,747 | €205,052 | +€119,305 | +139% |
| Deferred charges and accrued income | 490/1 | €244 | €299 | +€55 | +22.5% |
| Total equity and liabilities | 10/49 | €162,542 | €252,215 | +€89,673 | +55.2% |
| Equity | 10/15 | €106,856 | €190,768 | +€83,911 | +78.5% |
| Reserves | 13 | €100,324 | €183,960 | +€83,636 | +83.4% |
| Distributable reserves | 133 | €100,324 | €183,960 | +€83,636 | +83.4% |
| Profit (loss) carried forward | 14 | €6,532 | €6,807 | +€275 | +4.2% |
| Amounts payable | 17/49 | €55,686 | €61,448 | +€5,761 | +10.3% |
| Amounts payable within one year | 42/48 | €55,686 | €60,356 | +€4,670 | +8.4% |
| Trade debts | 44 | €1,586 | €631 | -€954 | -60.2% |
| Suppliers | 440/4 | €1,586 | €631 | -€954 | -60.2% |
| Taxes, remuneration and social security | 45 | €46,717 | €55,540 | +€8,823 | +18.9% |
| Taxes | 450/3 | €46,717 | €55,540 | +€8,823 | +18.9% |
| Other amounts payable | 47/48 | €7,383 | €4,185 | -€3,198 | -43.3% |
| Accrued charges and deferred income | 492/3 | - | €1,091 | +€1,091 | |
| Turnover | 70 | - | €150,864 | +€150,864 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,629 | +€27,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €2,921 | +€2,577 | +749% |
| Other operating charges | 640/8 | €346 | €714 | +€368 | +107% |
| Gross operating margin | 9900 | €126,313 | €123,285 | -€3,028 | -2.4% |
| Operating profit (loss) | 9901 | €125,623 | €119,649 | -€5,974 | -4.8% |
| Financial income | 75/76B | €4 | €470 | +€466 | +11,715% |
| Recurring financial income | 75 | €4 | €470 | +€466 | +11,715% |
| Financial charges | 65/66B | €6,430 | €1,662 | -€4,768 | -74.2% |
| Recurring financial charges | 65 | €6,430 | €1,662 | -€4,768 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €119,197 | €118,458 | -€740 | -0.6% |
| Income taxes | 67/77 | €36,873 | €34,546 | -€2,327 | -6.3% |
| Profit (loss) for the period | 9904 | €82,324 | €83,911 | +€1,587 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,324 | €83,911 | +€1,587 | +1.9% |
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 15 October 2026 via checked.be.