YARA-SOFT: 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.
YARA-SOFT
Largest movements
- Cash +€13,573
up €13,573 (+16.4%), from €82,592 to €96,165
mainly Other debts (+€130,982) and Net result for the year (+€57,609)
- Receivables within one year +€8,642
up €8,642 (+13.1%), from €66,046 to €74,688
of which Trade receivables: +€12,300
- Profit (loss) carried forward -€137,566
no longer reported in 2025 (was €137,566)
- Other debts +€130,982
new in 2025: €130,982
- Tax, wage and social debts +€28,365
up €28,365 (+282.3%), from €10,047 to €38,412
- Gross operating margin -€17,964
down €17,964 (-22.5%), from €79,700 to €61,736
- Taxes -€10,229
down €10,229 (-66.1%), from €15,479 to €5,250
- Depreciation -€3,889
down €3,889 (-73.5%), from €5,289 to €1,400
- Financial income +€3,224
new in 2025: €3,224
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 | €150,862 | €173,943 | +€23,081 | +15.3% |
| Fixed assets | 21/28 | €1,237 | €2,566 | +€1,329 | +107.4% |
| Tangible fixed assets | 22/27 | €1,237 | €2,566 | +€1,329 | +107.4% |
| Plant, machinery and equipment | 23 | - | €2,566 | +€2,566 | |
| Furniture and vehicles | 24 | €1,237 | - | -€1,237 | |
| Current assets | 29/58 | €149,625 | €171,377 | +€21,752 | +14.5% |
| Amounts receivable within one year | 40/41 | €66,046 | €74,688 | +€8,642 | +13.1% |
| Trade receivables | 40 | - | €12,300 | +€12,300 | |
| Other amounts receivable | 41 | €66,046 | €62,388 | -€3,658 | -5.5% |
| Current investments | 50/53 | €471 | - | -€471 | |
| Cash at bank and in hand | 54/58 | €82,592 | €96,165 | +€13,573 | +16.4% |
| Deferred charges and accrued income | 490/1 | €516 | €524 | +€8 | +1.6% |
| Total equity and liabilities | 10/49 | €150,862 | €173,943 | +€23,081 | +15.3% |
| Equity | 10/15 | €139,566 | €2,000 | -€137,566 | -98.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,566 | - | -€137,566 | |
| Amounts payable | 17/49 | €11,296 | €171,943 | +€160,647 | +1422.2% |
| Amounts payable within one year | 42/48 | €11,296 | €171,943 | +€160,647 | +1422.2% |
| Trade debts | 44 | €1,249 | €2,549 | +€1,300 | +104.1% |
| Suppliers | 440/4 | €1,249 | €2,549 | +€1,300 | +104.1% |
| Taxes, remuneration and social security | 45 | €10,047 | €38,412 | +€28,365 | +282.3% |
| Taxes | 450/3 | €10,047 | €38,412 | +€28,365 | +282.3% |
| Other amounts payable | 47/48 | - | €130,982 | +€130,982 | |
| Remuneration, social security and pensions | 62 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,289 | €1,400 | -€3,889 | -73.5% |
| Other operating charges | 640/8 | €257 | €263 | +€6 | +2.3% |
| Gross operating margin | 9900 | €79,700 | €61,736 | -€17,964 | -22.5% |
| Operating profit (loss) | 9901 | €74,154 | €59,925 | -€14,229 | -19.2% |
| Financial income | 75/76B | - | €3,224 | +€3,224 | |
| Recurring financial income | 75 | - | €3,224 | +€3,224 | |
| Financial charges | 65/66B | €141 | €290 | +€149 | +105.7% |
| Recurring financial charges | 65 | €141 | €290 | +€149 | +105.7% |
| Profit (loss) for the period before taxes | 9903 | €74,013 | €62,859 | -€11,154 | -15.1% |
| Income taxes | 67/77 | €15,479 | €5,250 | -€10,229 | -66.1% |
| Profit (loss) for the period | 9904 | €58,534 | €57,609 | -€925 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,534 | €57,609 | -€925 | -1.6% |
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 9 October 2026 via checked.be.