YARAN: 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.
YARAN
Largest movements
- Tangible fixed assets -€18,104
down €18,104 (-100.0%), from €18,104 to €0
- Cash -€2,434
down €2,434 (-80.8%), from €3,012 to €579
mainly Other debts (-€43,545) and Receivables within one year (-€221)
- Receivables within one year +€221
up €221, from €0 to €221
of which Other amounts receivable: +€221
- Other debts -€43,545
down €43,545 (-96.5%), from €45,114 to €1,569
- Profit (loss) carried forward +€22,524
up €22,524 (+44.2%), from -€51,013 to -€28,490
- Trade debts +€704
up €704 (+86.3%), from €816 to €1,520
- Gross operating margin +€39,415
up €39,415 (+1639.0%), from €2,405 to €41,820
- Depreciation -€2,909
down €2,909 (-100.0%), from €2,909 to €0
- Staff costs +€484
up €484, from -€484 to €0
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 | €21,116 | €800 | -€20,317 | -96.2% |
| Fixed assets | 21/28 | €18,104 | €0 | -€18,104 | -100.0% |
| Tangible fixed assets | 22/27 | €18,104 | €0 | -€18,104 | -100.0% |
| Other tangible fixed assets | 26 | €18,104 | €0 | -€18,104 | -100.0% |
| Current assets | 29/58 | €3,012 | €800 | -€2,213 | -73.5% |
| Amounts receivable within one year | 40/41 | €0 | €221 | +€221 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €221 | +€221 | |
| Cash at bank and in hand | 54/58 | €3,012 | €579 | -€2,434 | -80.8% |
| Total equity and liabilities | 10/49 | €21,116 | €800 | -€20,317 | -96.2% |
| Equity | 10/15 | -€44,813 | -€22,290 | +€22,524 | +50.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,013 | -€28,490 | +€22,524 | +44.2% |
| Amounts payable | 17/49 | €65,930 | €23,089 | -€42,841 | -65.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,930 | €3,089 | -€42,841 | -93.3% |
| Trade debts | 44 | €816 | €1,520 | +€704 | +86.3% |
| Suppliers | 440/4 | €816 | €1,520 | +€704 | +86.3% |
| Other amounts payable | 47/48 | €45,114 | €1,569 | -€43,545 | -96.5% |
| Non-recurring operating income | 76A | €2,603 | €43,545 | +€40,941 | +1572.7% |
| Remuneration, social security and pensions | 62 | -€484 | €0 | +€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €0 | -€2,909 | -100.0% |
| Other operating charges | 640/8 | €1,165 | €988 | -€177 | -15.2% |
| Non-recurring operating charges | 66A | €0 | €18,104 | +€18,104 | |
| Gross operating margin | 9900 | €2,405 | €41,820 | +€39,415 | +1639.0% |
| Operating profit (loss) | 9901 | -€1,185 | €22,728 | +€23,913 | |
| Financial charges | 65/66B | €293 | €204 | -€89 | -30.4% |
| Recurring financial charges | 65 | €293 | €204 | -€89 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,478 | €22,524 | +€24,002 | |
| Profit (loss) for the period | 9904 | -€1,478 | €22,524 | +€24,002 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,478 | €22,524 | +€24,002 |
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 6 October 2026 via checked.be.