YANTRA: what changed
Two fiscal 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.
YANTRA
Largest movements
- Cash +€17,477
up €17,477 (+38.1%), from €45,835 to €63,312
mainly Trade debts (+€26,576) and Deferred charges and accrued income (+€4,165)
- Receivables within one year +€7,092
up €7,092 (+41.0%), from €17,313 to €24,405
of which Other amounts receivable: +€6,478
- Deferred charges and accrued income -€4,165
down €4,165 (-71.9%), from €5,791 to €1,626
- Tangible fixed assets -€3,447
down €3,447 (-44.0%), from €7,828 to €4,381
of which Furniture and vehicles: -€2,518
- Trade debts +€26,576
up €26,576 (+394.0%), from €6,745 to €33,321
- Reserves -€4,606
down €4,606 (-22.0%), from €20,975 to €16,369
- Other debts -€3,352
down €3,352 (-10.8%), from €31,128 to €27,775
- Gross operating margin -€27,881
down €27,881 (-86.7%), from €32,169 to €4,288
- Taxes -€7,586
down €7,586 (-71.5%), from €10,602 to €3,016
- Depreciation -€549
down €549 (-13.7%), from €3,996 to €3,447
- Other operating charges -€482
down €482 (-31.2%), from €1,546 to €1,064
- Financial charges -€372
down €372 (-17.2%), from €2,165 to €1,792
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 | €136,477 | €153,435 | +€16,958 | +12.4% |
| Fixed assets | 21/28 | €67,538 | €64,091 | -€3,447 | -5.1% |
| Tangible fixed assets | 22/27 | €7,828 | €4,381 | -€3,447 | -44.0% |
| Plant, machinery and equipment | 23 | €116 | €0 | -€116 | -100.0% |
| Furniture and vehicles | 24 | €3,666 | €1,147 | -€2,518 | -68.7% |
| Other tangible fixed assets | 26 | €4,047 | €3,234 | -€813 | -20.1% |
| Financial fixed assets | 28 | €59,710 | €59,710 | = | 0.0% |
| Current assets | 29/58 | €68,939 | €89,344 | +€20,405 | +29.6% |
| Amounts receivable within one year | 40/41 | €17,313 | €24,405 | +€7,092 | +41.0% |
| Trade receivables | 40 | €17,313 | €17,927 | +€615 | +3.5% |
| Other amounts receivable | 41 | - | €6,478 | +€6,478 | |
| Cash at bank and in hand | 54/58 | €45,835 | €63,312 | +€17,477 | +38.1% |
| Deferred charges and accrued income | 490/1 | €5,791 | €1,626 | -€4,165 | -71.9% |
| Total equity and liabilities | 10/49 | €136,477 | €153,435 | +€16,958 | +12.4% |
| Equity | 10/15 | €89,148 | €84,542 | -€4,606 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €49,573 | €49,573 | = | 0.0% |
| Reserves | 13 | €20,975 | €16,369 | -€4,606 | -22.0% |
| Distributable reserves | 133 | €20,975 | €16,369 | -€4,606 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €47,329 | €68,893 | +€21,564 | +45.6% |
| Amounts payable within one year | 42/48 | €47,329 | €68,893 | +€21,564 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,392 | €1,865 | -€1,527 | -45.0% |
| Credit institutions | 430/8 | €3,392 | €1,865 | -€1,527 | -45.0% |
| Trade debts | 44 | €6,745 | €33,321 | +€26,576 | +394.0% |
| Suppliers | 440/4 | €6,745 | €33,321 | +€26,576 | +394.0% |
| Taxes, remuneration and social security | 45 | €6,065 | €5,931 | -€134 | -2.2% |
| Taxes | 450/3 | €3,509 | €3,351 | -€158 | -4.5% |
| Remuneration and social security | 454/9 | €2,556 | €2,580 | +€24 | +0.9% |
| Other amounts payable | 47/48 | €31,128 | €27,775 | -€3,352 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,996 | €3,447 | -€549 | -13.7% |
| Other operating charges | 640/8 | €1,546 | €1,064 | -€482 | -31.2% |
| Gross operating margin | 9900 | €32,169 | €4,288 | -€27,881 | -86.7% |
| Operating profit (loss) | 9901 | €26,627 | -€223 | -€26,851 | |
| Financial income | 75/76B | €164 | €426 | +€262 | +159.6% |
| Recurring financial income | 75 | €164 | €426 | +€262 | +159.6% |
| Financial charges | 65/66B | €2,165 | €1,792 | -€372 | -17.2% |
| Recurring financial charges | 65 | €2,165 | €1,792 | -€372 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €24,627 | -€1,589 | -€26,216 | |
| Income taxes | 67/77 | €10,602 | €3,016 | -€7,586 | -71.5% |
| Profit (loss) for the period | 9904 | €14,024 | -€4,606 | -€18,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,024 | -€4,606 | -€18,630 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.