YARON: 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.
YARON
Largest movements
- Receivables within one year +€33,630
up €33,630 (+58.6%), from €57,366 to €90,996
of which Trade receivables: +€31,330
- Cash -€19,160
down €19,160 (-23.0%), from €83,172 to €64,012
mainly Receivables within one year (-€33,630) and Trade debts (-€9,575)
- Profit (loss) carried forward +€20,297
up €20,297 (+20.1%), from €101,143 to €121,440
- Trade debts -€9,575
down €9,575 (-74.2%), from €12,900 to €3,325
- Tax, wage and social debts +€3,748
up €3,748 (+22.0%), from €17,017 to €20,765
of which Taxes: +€3,924
- Turnover +€248,218
new in 2025: €248,218
- Purchases and services +€137,332
new in 2025: €137,332
- Gross operating margin -€52,222
down €52,222 (-31.9%), from €163,479 to €111,257
- Staff costs -€11,617
down €11,617 (-11.6%), from €100,135 to €88,518
- Taxes -€7,979
no longer reported in 2025 (was €7,979)
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 | €140,538 | €155,008 | +€14,470 | +10.3% |
| Current assets | 29/58 | €140,538 | €155,008 | +€14,470 | +10.3% |
| Amounts receivable within one year | 40/41 | €57,366 | €90,996 | +€33,630 | +58.6% |
| Trade receivables | 40 | €57,366 | €88,696 | +€31,330 | +54.6% |
| Other amounts receivable | 41 | - | €2,300 | +€2,300 | |
| Cash at bank and in hand | 54/58 | €83,172 | €64,012 | -€19,160 | -23.0% |
| Total equity and liabilities | 10/49 | €140,538 | €155,008 | +€14,470 | +10.3% |
| Equity | 10/15 | €110,621 | €130,918 | +€20,297 | +18.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | - | €6,197 | +€6,197 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Uncalled capital | 101 | - | €12,395 | +€12,395 | |
| Outside capital | 11 | €6,197 | - | -€6,197 | |
| Share premium | 1100/10 | €6,197 | - | -€6,197 | |
| Reserves | 13 | €3,281 | €3,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,421 | €1,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,143 | €121,440 | +€20,297 | +20.1% |
| Amounts payable | 17/49 | €29,917 | €24,090 | -€5,827 | -19.5% |
| Amounts payable within one year | 42/48 | €29,917 | €24,090 | -€5,827 | -19.5% |
| Trade debts | 44 | €12,900 | €3,325 | -€9,575 | -74.2% |
| Suppliers | 440/4 | €12,900 | €3,325 | -€9,575 | -74.2% |
| Taxes, remuneration and social security | 45 | €17,017 | €20,765 | +€3,748 | +22.0% |
| Taxes | 450/3 | €11,189 | €15,113 | +€3,924 | +35.1% |
| Remuneration and social security | 454/9 | €5,828 | €5,652 | -€176 | -3.0% |
| Turnover | 70 | - | €248,218 | +€248,218 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €137,332 | +€137,332 | |
| Remuneration, social security and pensions | 62 | €100,135 | €88,518 | -€11,617 | -11.6% |
| Other operating charges | 640/8 | €755 | €1,876 | +€1,122 | +148.6% |
| Gross operating margin | 9900 | €163,479 | €111,257 | -€52,222 | -31.9% |
| Operating profit (loss) | 9901 | €62,589 | €20,863 | -€41,726 | -66.7% |
| Financial charges | 65/66B | €277 | €566 | +€289 | +104.6% |
| Recurring financial charges | 65 | €277 | €566 | +€289 | +104.6% |
| Profit (loss) for the period before taxes | 9903 | €62,312 | €20,297 | -€42,015 | -67.4% |
| Income taxes | 67/77 | €7,979 | - | -€7,979 | |
| Profit (loss) for the period | 9904 | €54,333 | €20,297 | -€34,036 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,333 | €20,297 | -€34,036 | -62.6% |
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 5 October 2026 via checked.be.