YANTS: 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.
YANTS
Largest movements
- Stocks and contracts -€20,000
down €20,000 (-34.1%), from €58,600 to €38,600
- Cash +€14,851
up €14,851 (+283%), from €5,255 to €20,106
mainly Stocks and contracts (+€20,000) and Receivables within one year (+€10,682)
- Receivables within one year -€10,682
down €10,682 (-24.0%), from €44,450 to €33,769
of which Trade receivables: -€24,007
- Tax, wage and social debts -€10,830
down €10,830 (-44.9%), from €24,131 to €13,301
of which Remuneration and social security: -€8,257
- Trade debts -€6,777
down €6,777 (-88.1%), from €7,692 to €914
- Profit (loss) carried forward +€2,577
up €2,577 (+5.2%), from €49,222 to €51,800
- Gross operating margin +€1,862
up €1,862 (+1.5%), from €124,959 to €126,820
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 | €108,305 | €92,475 | -€15,830 | -14.6% |
| Current assets | 29/58 | €108,305 | €92,475 | -€15,830 | -14.6% |
| Stocks and contracts in progress | 3 | €58,600 | €38,600 | -€20,000 | -34.1% |
| Stocks | 30/36 | €58,600 | €38,600 | -€20,000 | -34.1% |
| Amounts receivable within one year | 40/41 | €44,450 | €33,769 | -€10,682 | -24.0% |
| Trade receivables | 40 | €44,450 | €20,443 | -€24,007 | -54.0% |
| Other amounts receivable | 41 | - | €13,325 | +€13,325 | |
| Cash at bank and in hand | 54/58 | €5,255 | €20,106 | +€14,851 | +283% |
| Total equity and liabilities | 10/49 | €108,305 | €92,475 | -€15,830 | -14.6% |
| Equity | 10/15 | €63,482 | €66,060 | +€2,577 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,222 | €51,800 | +€2,577 | +5.2% |
| Amounts payable | 17/49 | €44,823 | €26,415 | -€18,408 | -41.1% |
| Amounts payable within one year | 42/48 | €44,823 | €26,415 | -€18,408 | -41.1% |
| Trade debts | 44 | €7,692 | €914 | -€6,777 | -88.1% |
| Suppliers | 440/4 | €7,692 | €914 | -€6,777 | -88.1% |
| Taxes, remuneration and social security | 45 | €24,131 | €13,301 | -€10,830 | -44.9% |
| Taxes | 450/3 | €3,292 | €718 | -€2,573 | -78.2% |
| Remuneration and social security | 454/9 | €20,840 | €12,583 | -€8,257 | -39.6% |
| Other amounts payable | 47/48 | €13,000 | €12,200 | -€800 | -6.2% |
| Remuneration, social security and pensions | 62 | €122,665 | €123,223 | +€559 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | - | -€500 | |
| Other operating charges | 640/8 | €387 | €86 | -€302 | -77.9% |
| Gross operating margin | 9900 | €124,959 | €126,820 | +€1,862 | +1.5% |
| Operating profit (loss) | 9901 | €1,406 | €3,511 | +€2,105 | +150% |
| Financial charges | 65/66B | €161 | €216 | +€54 | +33.8% |
| Recurring financial charges | 65 | €161 | €216 | +€54 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €1,245 | €3,296 | +€2,050 | +165% |
| Income taxes | 67/77 | €266 | €718 | +€453 | +170% |
| Profit (loss) for the period | 9904 | €979 | €2,577 | +€1,598 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €979 | €2,577 | +€1,598 | +163% |
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 20 October 2026 via checked.be.