Yarne Nys: what changed
What changed
Yarne Nys
NACE 52.250, Logistics services
filed annual accounts (NBB)
Net result for the year
€27,977
2025 · €33,851-€5,874
Equity
€64,560
2025 · €36,583+€27,977
Cash
€75,741
2025 · €38,219+€37,522
Balance sheet total
€123,728
2025 · €92,107+€31,621
Largest movements
Assets
- Cash +€37,522
up €37,522 (+98.2%), from €38,219 to €75,741
mainly Net result for the year (+€27,977) and Tax, wage and social debts (+€12,099)
- Tangible fixed assets -€7,549
down €7,549 (-18.2%), from €41,580 to €34,031
Equity and liabilities
- Profit (loss) carried forward +€27,977
up €27,977 (+198%), from €14,113 to €42,090
- Debts after one year -€14,279
down €14,279 (-50.9%), from €28,063 to €13,784
- Tax, wage and social debts +€12,099
new in 2026: €12,099
- Advances received +€6,788
new in 2026: €6,788
- Other debts -€3,335
down €3,335 (-25.9%), from €12,900 to €9,565
Income statement
- Gross operating margin +€8,982
up €8,982 (+20.6%), from €43,616 to €52,597
- Depreciation +€7,550
up €7,550 (+475%), from €1,590 to €9,139
- Taxes +€4,931
up €4,931 (+76.8%), from €6,419 to €11,351
- Financial charges +€1,687
up €1,687 (+399%), from €423 to €2,109
- Other operating charges +€1,020
up €1,020 (+76.5%), from €1,333 to €2,354
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€33,851
Gross operating margin
+€8,982
Depreciation
-€7,550
Other operating charges
-€1,020
Financial income
+€333
Financial charges
-€1,687
Taxes
-€4,931
Result 2026
€27,977
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€52,639
Investment
-€1,590
Financing
-€13,527
Cash 2025
€38,219
From operations (derived)
+€52,639
Net result for the year
+€27,977
Depreciation
+€9,139
Receivables within one year
-€776
Deferred charges and accrued income
-€872
Trade debts
+€1,619
Tax, wage and social debts
+€12,099
Advances received
+€6,788
Other debts
-€3,335
Investment (derived)
-€1,590
Investment in fixed assets (net)
-€1,590
Financing
-€13,527
Debts after one year
-€14,279
Current portion of long-term debt
+€752
Cash 2026
€75,741
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,107 | €123,728 | +€31,621 | +34.3% |
| Fixed assets | 21/28 | €41,580 | €34,031 | -€7,549 | -18.2% |
| Tangible fixed assets | 22/27 | €41,580 | €34,031 | -€7,549 | -18.2% |
| Furniture and vehicles | 24 | €41,580 | €34,031 | -€7,549 | -18.2% |
| Current assets | 29/58 | €50,527 | €89,697 | +€39,170 | +77.5% |
| Amounts receivable within one year | 40/41 | €12,308 | €13,084 | +€776 | +6.3% |
| Trade receivables | 40 | €1,563 | €13,084 | +€11,522 | +737% |
| Other amounts receivable | 41 | €10,746 | - | -€10,746 | |
| Cash at bank and in hand | 54/58 | €38,219 | €75,741 | +€37,522 | +98.2% |
| Deferred charges and accrued income | 490/1 | - | €872 | +€872 | |
| Total equity and liabilities | 10/49 | €92,107 | €123,728 | +€31,621 | +34.3% |
| Equity | 10/15 | €36,583 | €64,560 | +€27,977 | +76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,870 | €3,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €2,010 | €3,870 | +€1,860 | +92.5% |
| Profit (loss) carried forward | 14 | €14,113 | €42,090 | +€27,977 | +198% |
| Amounts payable | 17/49 | €55,524 | €59,168 | +€3,644 | +6.6% |
| Amounts payable after more than one year | 17 | €28,063 | €13,784 | -€14,279 | -50.9% |
| Financial debts | 170/4 | €28,063 | €13,784 | -€14,279 | -50.9% |
| Amounts payable within one year | 42/48 | €27,461 | €45,383 | +€17,923 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | €13,527 | €14,279 | +€752 | +5.6% |
| Trade debts | 44 | €1,034 | €2,653 | +€1,619 | +157% |
| Suppliers | 440/4 | €1,034 | €2,653 | +€1,619 | +157% |
| Advances received on contracts in progress | 46 | - | €6,788 | +€6,788 | |
| Taxes, remuneration and social security | 45 | - | €12,099 | +€12,099 | |
| Taxes | 450/3 | - | €12,099 | +€12,099 | |
| Other amounts payable | 47/48 | €12,900 | €9,565 | -€3,335 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €9,139 | +€7,550 | +475% |
| Other operating charges | 640/8 | €1,333 | €2,354 | +€1,020 | +76.5% |
| Gross operating margin | 9900 | €43,616 | €52,597 | +€8,982 | +20.6% |
| Operating profit (loss) | 9901 | €40,693 | €41,104 | +€411 | +1.0% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €423 | €2,109 | +€1,687 | +399% |
| Recurring financial charges | 65 | €423 | €2,109 | +€1,687 | +399% |
| Profit (loss) for the period before taxes | 9903 | €40,270 | €39,328 | -€942 | -2.3% |
| Income taxes | 67/77 | €6,419 | €11,351 | +€4,931 | +76.8% |
| Profit (loss) for the period | 9904 | €33,851 | €27,977 | -€5,874 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,851 | €27,977 | -€5,874 | -17.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.