YARA TEX: 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 TEX
Largest movements
- Tangible fixed assets -€2,414
down €2,414 (-37.4%), from €6,459 to €4,045
of which Furniture and vehicles: -€1,764
- Receivables within one year +€2,372
up €2,372 (+487%), from €488 to €2,860
of which Other amounts receivable: +€2,222
- Cash -€470
down €470 (-15.7%), from €2,984 to €2,514
mainly Receivables within one year (-€2,372) and Net result for the year (-€1,803)
- Stocks and contracts +€418
up €418 (+4.3%), from €9,803 to €10,221
- Trade debts +€1,612
up €1,612 (+32.4%), from €4,982 to €6,594
- Profit (loss) carried forward -€1,555
new in 2025: -€1,555
- Reserves -€248
no longer reported in 2025 (was €248)
- Gross operating margin +€2,887
up €2,887 (+319%), from €906 to €3,793
- Depreciation -€2,216
down €2,216 (-47.9%), from €4,630 to €2,414
- Other operating charges +€1,448
up €1,448 (+374%), from €387 to €1,835
- Financial charges +€103
up €103 (+8.3%), from €1,246 to €1,349
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 | €23,830 | €23,742 | -€88 | -0.4% |
| Fixed assets | 21/28 | €9,459 | €7,045 | -€2,414 | -25.5% |
| Tangible fixed assets | 22/27 | €6,459 | €4,045 | -€2,414 | -37.4% |
| Land and buildings | 22 | €3,476 | €3,047 | -€429 | -12.3% |
| Plant, machinery and equipment | 23 | €1,219 | €998 | -€221 | -18.1% |
| Furniture and vehicles | 24 | €1,764 | €0 | -€1,764 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €14,371 | €16,696 | +€2,326 | +16.2% |
| Stocks and contracts in progress | 3 | €9,803 | €10,221 | +€418 | +4.3% |
| Stocks | 30/36 | €9,803 | €10,221 | +€418 | +4.3% |
| Amounts receivable within one year | 40/41 | €488 | €2,860 | +€2,372 | +487% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €488 | €2,710 | +€2,222 | +456% |
| Cash at bank and in hand | 54/58 | €2,984 | €2,514 | -€470 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,096 | €1,101 | +€5 | +0.4% |
| Total equity and liabilities | 10/49 | €23,830 | €23,742 | -€88 | -0.4% |
| Equity | 10/15 | €18,848 | €17,045 | -€1,803 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248 | - | -€248 | |
| Distributable reserves | 133 | €248 | - | -€248 | |
| Profit (loss) carried forward | 14 | - | -€1,555 | -€1,555 | |
| Amounts payable | 17/49 | €4,982 | €6,697 | +€1,715 | +34.4% |
| Amounts payable within one year | 42/48 | €4,982 | €6,697 | +€1,715 | +34.4% |
| Trade debts | 44 | €4,982 | €6,594 | +€1,612 | +32.4% |
| Suppliers | 440/4 | €4,982 | €6,594 | +€1,612 | +32.4% |
| Taxes, remuneration and social security | 45 | - | €103 | +€103 | |
| Taxes | 450/3 | - | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,630 | €2,414 | -€2,216 | -47.9% |
| Other operating charges | 640/8 | €387 | €1,835 | +€1,448 | +374% |
| Gross operating margin | 9900 | €906 | €3,793 | +€2,887 | +319% |
| Operating profit (loss) | 9901 | -€4,111 | -€456 | +€3,656 | +88.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +168% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +168% |
| Financial charges | 65/66B | €1,246 | €1,349 | +€103 | +8.3% |
| Recurring financial charges | 65 | €1,246 | €1,349 | +€103 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,357 | -€1,803 | +€3,554 | +66.3% |
| Profit (loss) for the period | 9904 | -€5,357 | -€1,803 | +€3,554 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,357 | -€1,803 | +€3,554 | +66.3% |
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 21 October 2026 via checked.be.