YARA: 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.
YARA
Largest movements
- Cash -€52,734
down €52,734 (-61.3%), from €86,042 to €33,307
mainly Receivables after one year (-€50,000) and Current portion of long-term debt (-€11,111)
- Receivables after one year +€50,000
new in 2025: €50,000
- Tangible fixed assets -€15,713
down €15,713 (-31.4%), from €50,101 to €34,387
of which Land and buildings: -€13,159
- Financial fixed assets +€6,546
up €6,546 (+3600.1%), from €182 to €6,727
- Receivables within one year +€3,772
up €3,772 (+78.5%), from €4,807 to €8,579
of which Other amounts receivable: +€5,299
- Current portion of long-term debt -€11,111
no longer reported in 2025 (was €11,111)
- Tax, wage and social debts -€4,922
down €4,922 (-46.5%), from €10,592 to €5,670
of which Taxes: -€3,908
- Reserves +€2,815
up €2,815 (+2.8%), from €101,400 to €104,215
- Trade debts +€2,477
up €2,477 (+166.0%), from €1,492 to €3,969
- Other debts +€1,908
up €1,908 (+99.8%), from €1,913 to €3,821
- Gross operating margin -€14,371
down €14,371 (-27.8%), from €51,647 to €37,276
- Staff costs +€9,418
up €9,418 (+256.1%), from €3,677 to €13,094
- Taxes -€6,701
down €6,701 (-82.0%), from €8,172 to €1,471
- Depreciation +€903
up €903 (+5.4%), from €16,611 to €17,513
- Other operating charges -€855
down €855 (-22.8%), from €3,753 to €2,899
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 | €145,107 | €136,275 | -€8,832 | -6.1% |
| Fixed assets | 21/28 | €50,283 | €41,115 | -€9,168 | -18.2% |
| Tangible fixed assets | 22/27 | €50,101 | €34,387 | -€15,713 | -31.4% |
| Land and buildings | 22 | €39,478 | €26,318 | -€13,159 | -33.3% |
| Plant, machinery and equipment | 23 | €4,734 | €3,156 | -€1,578 | -33.3% |
| Furniture and vehicles | 24 | €5,889 | €4,913 | -€976 | -16.6% |
| Financial fixed assets | 28 | €182 | €6,727 | +€6,546 | +3600.1% |
| Current assets | 29/58 | €94,824 | €95,160 | +€336 | +0.4% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Stocks and contracts in progress | 3 | €3,000 | €1,755 | -€1,245 | -41.5% |
| Stocks | 30/36 | €3,000 | €1,755 | -€1,245 | -41.5% |
| Amounts receivable within one year | 40/41 | €4,807 | €8,579 | +€3,772 | +78.5% |
| Trade receivables | 40 | €3,624 | €2,097 | -€1,527 | -42.1% |
| Other amounts receivable | 41 | €1,183 | €6,482 | +€5,299 | +448.0% |
| Cash at bank and in hand | 54/58 | €86,042 | €33,307 | -€52,734 | -61.3% |
| Deferred charges and accrued income | 490/1 | €976 | €1,518 | +€543 | +55.6% |
| Total equity and liabilities | 10/49 | €145,107 | €136,275 | -€8,832 | -6.1% |
| Equity | 10/15 | €120,000 | €122,815 | +€2,815 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,400 | €104,215 | +€2,815 | +2.8% |
| Distributable reserves | 133 | €101,400 | €104,215 | +€2,815 | +2.8% |
| Amounts payable | 17/49 | €25,108 | €13,460 | -€11,647 | -46.4% |
| Amounts payable within one year | 42/48 | €25,108 | €13,460 | -€11,647 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €11,111 | - | -€11,111 | |
| Trade debts | 44 | €1,492 | €3,969 | +€2,477 | +166.0% |
| Suppliers | 440/4 | €1,492 | €3,969 | +€2,477 | +166.0% |
| Taxes, remuneration and social security | 45 | €10,592 | €5,670 | -€4,922 | -46.5% |
| Taxes | 450/3 | €3,943 | €35 | -€3,908 | -99.1% |
| Remuneration and social security | 454/9 | €6,649 | €5,635 | -€1,014 | -15.2% |
| Other amounts payable | 47/48 | €1,913 | €3,821 | +€1,908 | +99.8% |
| Remuneration, social security and pensions | 62 | €3,677 | €13,094 | +€9,418 | +256.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,611 | €17,513 | +€903 | +5.4% |
| Other operating charges | 640/8 | €3,753 | €2,899 | -€855 | -22.8% |
| Gross operating margin | 9900 | €51,647 | €37,276 | -€14,371 | -27.8% |
| Operating profit (loss) | 9901 | €27,606 | €3,770 | -€23,836 | -86.3% |
| Financial income | 75/76B | €1,102 | €1,207 | +€105 | +9.6% |
| Recurring financial income | 75 | €1,102 | €1,207 | +€105 | +9.6% |
| Financial charges | 65/66B | €662 | €691 | +€28 | +4.3% |
| Recurring financial charges | 65 | €662 | €691 | +€28 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €28,046 | €4,287 | -€23,759 | -84.7% |
| Income taxes | 67/77 | €8,172 | €1,471 | -€6,701 | -82.0% |
| Profit (loss) for the period | 9904 | €19,874 | €2,815 | -€17,058 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,874 | €2,815 | -€17,058 | -85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.