YANS DH: 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.
YANS DH
Largest movements
- Cash -€11,027
down €11,027 (-66.5%), from €16,591 to €5,563
mainly Stocks and contracts (-€10,631) and Other debts (-€8,723)
- Stocks and contracts +€10,631
up €10,631 (+382.4%), from €2,780 to €13,411
- Tangible fixed assets -€2,425
down €2,425 (-11.6%), from €20,822 to €18,397
of which Furniture and vehicles: -€4,000
- Other debts -€8,723
down €8,723 (-18.6%), from €46,944 to €38,221
- Tax, wage and social debts +€4,349
up €4,349 (+299.1%), from €1,454 to €5,803
- Trade debts +€1,311
up €1,311 (+25.3%), from €5,171 to €6,482
- Gross operating margin +€24,391
up €24,391, from -€13,636 to €10,756
- Other operating charges +€1,262
up €1,262 (+41.3%), from €3,055 to €4,317
- Depreciation +€1,219
up €1,219 (+27.7%), from €4,405 to €5,624
- Financial income -€386
down €386 (-99.3%), from €389 to €3
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 | €40,229 | €37,596 | -€2,634 | -6.5% |
| Fixed assets | 21/28 | €20,822 | €18,397 | -€2,425 | -11.6% |
| Tangible fixed assets | 22/27 | €20,822 | €18,397 | -€2,425 | -11.6% |
| Furniture and vehicles | 24 | €8,503 | €4,503 | -€4,000 | -47.0% |
| Other tangible fixed assets | 26 | €12,319 | €13,894 | +€1,575 | +12.8% |
| Current assets | 29/58 | €19,407 | €19,199 | -€209 | -1.1% |
| Stocks and contracts in progress | 3 | €2,780 | €13,411 | +€10,631 | +382.4% |
| Stocks | 30/36 | €2,780 | €13,411 | +€10,631 | +382.4% |
| Amounts receivable within one year | 40/41 | €0 | €224 | +€224 | |
| Trade receivables | 40 | - | €224 | +€224 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,591 | €5,563 | -€11,027 | -66.5% |
| Deferred charges and accrued income | 490/1 | €37 | €0 | -€37 | -100.0% |
| Total equity and liabilities | 10/49 | €40,229 | €37,596 | -€2,634 | -6.5% |
| Equity | 10/15 | -€13,340 | -€12,999 | +€341 | +2.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,340 | -€22,999 | +€341 | +1.5% |
| Amounts payable | 17/49 | €53,569 | €50,595 | -€2,974 | -5.6% |
| Amounts payable within one year | 42/48 | €53,569 | €50,595 | -€2,974 | -5.6% |
| Financial debts | 43 | €0 | €89 | +€89 | |
| Credit institutions | 430/8 | €0 | €89 | +€89 | |
| Trade debts | 44 | €5,171 | €6,482 | +€1,311 | +25.3% |
| Suppliers | 440/4 | €5,171 | €6,482 | +€1,311 | +25.3% |
| Taxes, remuneration and social security | 45 | €1,454 | €5,803 | +€4,349 | +299.1% |
| Taxes | 450/3 | €1,454 | €5,803 | +€4,349 | +299.1% |
| Other amounts payable | 47/48 | €46,944 | €38,221 | -€8,723 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,405 | €5,624 | +€1,219 | +27.7% |
| Other operating charges | 640/8 | €3,055 | €4,317 | +€1,262 | +41.3% |
| Gross operating margin | 9900 | -€13,636 | €10,756 | +€24,391 | |
| Operating profit (loss) | 9901 | -€21,096 | €815 | +€21,911 | |
| Financial income | 75/76B | €389 | €3 | -€386 | -99.3% |
| Recurring financial income | 75 | €389 | €3 | -€386 | -99.3% |
| Financial charges | 65/66B | €462 | €477 | +€15 | +3.2% |
| Recurring financial charges | 65 | €462 | €477 | +€15 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,169 | €341 | +€21,510 | |
| Profit (loss) for the period | 9904 | -€21,169 | €341 | +€21,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,169 | €341 | +€21,510 |
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 12 October 2026 via checked.be.