YARAS: 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.
YARAS
Largest movements
- Receivables within one year +€10,399
up €10,399 (+41.9%), from €24,796 to €35,194
of which Trade receivables: +€10,404
- Trade debts +€5,275
up €5,275 (+41.5%), from €12,701 to €17,976
- Profit (loss) carried forward +€2,611
up €2,611 (+58.9%), from €4,433 to €7,043
- Other debts +€1,624
new in 2025: €1,624
- Tax, wage and social debts +€912
up €912 (+56.1%), from €1,626 to €2,538
- Gross operating margin +€3,886
up €3,886 (+352.2%), from €1,103 to €4,990
- Other operating charges +€902
up €902 (+177.7%), from €508 to €1,410
- Taxes +€600
new in 2025: €600
- Financial charges +€213
up €213 (+136.2%), from €157 to €370
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 | €25,920 | €36,341 | +€10,421 | +40.2% |
| Current assets | 29/58 | €25,920 | €36,341 | +€10,421 | +40.2% |
| Amounts receivable within one year | 40/41 | €24,796 | €35,194 | +€10,399 | +41.9% |
| Trade receivables | 40 | €24,791 | €35,194 | +€10,404 | +42.0% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €1,124 | €1,147 | +€22 | +2.0% |
| Total equity and liabilities | 10/49 | €25,920 | €36,341 | +€10,421 | +40.2% |
| Equity | 10/15 | €11,593 | €14,203 | +€2,611 | +22.5% |
| Contributions | 10/11 | €7,021 | €7,021 | = | 0.0% |
| Reserves | 13 | €139 | €139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82 | €82 | = | 0.0% |
| Reserves not available under the articles | 1311 | €82 | €82 | = | 0.0% |
| Distributable reserves | 133 | €57 | €57 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,433 | €7,043 | +€2,611 | +58.9% |
| Amounts payable | 17/49 | €14,327 | €22,138 | +€7,810 | +54.5% |
| Amounts payable within one year | 42/48 | €14,327 | €22,138 | +€7,810 | +54.5% |
| Trade debts | 44 | €12,701 | €17,976 | +€5,275 | +41.5% |
| Suppliers | 440/4 | €12,701 | €17,976 | +€5,275 | +41.5% |
| Taxes, remuneration and social security | 45 | €1,626 | €2,538 | +€912 | +56.1% |
| Taxes | 450/3 | €1,626 | €2,538 | +€912 | +56.1% |
| Other amounts payable | 47/48 | - | €1,624 | +€1,624 | |
| Other operating charges | 640/8 | €508 | €1,410 | +€902 | +177.7% |
| Gross operating margin | 9900 | €1,103 | €4,990 | +€3,886 | +352.2% |
| Operating profit (loss) | 9901 | €596 | €3,580 | +€2,984 | +500.8% |
| Financial charges | 65/66B | €157 | €370 | +€213 | +136.2% |
| Recurring financial charges | 65 | €157 | €370 | +€213 | +136.2% |
| Profit (loss) for the period before taxes | 9903 | €439 | €3,211 | +€2,771 | +630.7% |
| Income taxes | 67/77 | - | €600 | +€600 | |
| Profit (loss) for the period | 9904 | €439 | €2,611 | +€2,171 | +494.1% |
| Profit (loss) for the period to be appropriated | 9905 | €439 | €2,611 | +€2,171 | +494.1% |
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 4 October 2026 via checked.be.