Yanti Construct: 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.
Yanti Construct
Largest movements
- Deferred charges and accrued income +€72,769
up €72,769 (+10,674%), from €682 to €73,451
- Receivables within one year +€29,784
up €29,784 (+18.7%), from €159,068 to €188,853
of which Trade receivables: +€35,067
- Cash -€23,711
down €23,711 (-55.8%), from €42,513 to €18,802
mainly Deferred charges and accrued income (-€72,769) and Contributions, distributions and other (-€70,588)
- Tangible fixed assets -€8,882
down €8,882 (-56.3%), from €15,770 to €6,887
of which Furniture and vehicles: -€8,073
- Trade debts +€110,085
up €110,085 (+478%), from €23,053 to €133,138
- Reserves -€57,853
down €57,853 (-50.3%), from €114,936 to €57,083
- Other debts +€40,588
up €40,588 (+135%), from €30,000 to €70,588
- Tax, wage and social debts -€22,860
down €22,860 (-48.6%), from €47,044 to €24,184
- Gross operating margin -€15,937
down €15,937 (-20.8%), from €76,603 to €60,665
- Taxes -€4,328
down €4,328 (-37.0%), from €11,713 to €7,385
- Financial charges +€2,467
up €2,467 (+6.7%), from €36,736 to €39,203
of which Non-recurring financial charges: +€3,000
- Financial income +€2,228
up €2,228 (+29.2%), from €7,628 to €9,856
- Other operating charges +€992
up €992 (+74.9%), from €1,324 to €2,316
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 | €218,033 | €287,993 | +€69,960 | +32.1% |
| Fixed assets | 21/28 | €15,770 | €6,887 | -€8,882 | -56.3% |
| Tangible fixed assets | 22/27 | €15,770 | €6,887 | -€8,882 | -56.3% |
| Plant, machinery and equipment | 23 | €3,023 | €2,214 | -€809 | -26.8% |
| Furniture and vehicles | 24 | €12,746 | €4,673 | -€8,073 | -63.3% |
| Current assets | 29/58 | €202,263 | €281,106 | +€78,843 | +39.0% |
| Amounts receivable within one year | 40/41 | €159,068 | €188,853 | +€29,784 | +18.7% |
| Trade receivables | 40 | - | €35,067 | +€35,067 | |
| Other amounts receivable | 41 | €159,068 | €153,786 | -€5,282 | -3.3% |
| Cash at bank and in hand | 54/58 | €42,513 | €18,802 | -€23,711 | -55.8% |
| Deferred charges and accrued income | 490/1 | €682 | €73,451 | +€72,769 | +10,674% |
| Total equity and liabilities | 10/49 | €218,033 | €287,993 | +€69,960 | +32.1% |
| Equity | 10/15 | €117,936 | €60,083 | -€57,853 | -49.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,936 | €57,083 | -€57,853 | -50.3% |
| Distributable reserves | 133 | €114,936 | €57,083 | -€57,853 | -50.3% |
| Amounts payable | 17/49 | €100,097 | €227,910 | +€127,813 | +128% |
| Amounts payable within one year | 42/48 | €100,097 | €227,910 | +€127,813 | +128% |
| Trade debts | 44 | €23,053 | €133,138 | +€110,085 | +478% |
| Suppliers | 440/4 | €23,053 | €133,138 | +€110,085 | +478% |
| Taxes, remuneration and social security | 45 | €47,044 | €24,184 | -€22,860 | -48.6% |
| Taxes | 450/3 | €47,044 | €24,184 | -€22,860 | -48.6% |
| Other amounts payable | 47/48 | €30,000 | €70,588 | +€40,588 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,526 | €8,882 | +€356 | +4.2% |
| Other operating charges | 640/8 | €1,324 | €2,316 | +€992 | +74.9% |
| Gross operating margin | 9900 | €76,603 | €60,665 | -€15,937 | -20.8% |
| Operating profit (loss) | 9901 | €66,752 | €49,467 | -€17,285 | -25.9% |
| Financial income | 75/76B | €7,628 | €9,856 | +€2,228 | +29.2% |
| Recurring financial income | 75 | €7,628 | €9,856 | +€2,228 | +29.2% |
| Financial charges | 65/66B | €36,736 | €39,203 | +€2,467 | +6.7% |
| Recurring financial charges | 65 | €736 | €203 | -€533 | -72.5% |
| Non-recurring financial charges | 66B | €36,000 | €39,000 | +€3,000 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €37,645 | €20,121 | -€17,525 | -46.6% |
| Income taxes | 67/77 | €11,713 | €7,385 | -€4,328 | -37.0% |
| Profit (loss) for the period | 9904 | €25,932 | €12,736 | -€13,196 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,932 | €12,736 | -€13,196 | -50.9% |
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.