YARRA: 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.
YARRA
Largest movements
- Cash -€5,934
down €5,934 (-58.0%), from €10,236 to €4,302
mainly Net result for the year (-€24,516) and Investment in fixed assets (net) (-€7,424)
- Tangible fixed assets -€2,778
down €2,778 (-23.1%), from €12,025 to €9,247
- Receivables within one year -€1,022
down €1,022 (-47.4%), from €2,154 to €1,132
of which Trade receivables: -€1,031
- Intangible fixed assets +€685
up €685 (+2.7%), from €24,951 to €25,636
- Profit (loss) carried forward -€24,516
down €24,516 (-55.0%), from -€44,579 to -€69,095
- Other debts +€18,042
up €18,042 (+65.6%), from €27,506 to €45,548
- Trade debts -€2,575
down €2,575 (-81.2%), from €3,170 to €595
- Gross operating margin +€19,270
up €19,270 (+57.1%), from -€33,776 to -€14,507
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
- Financial charges -€344
down €344 (-71.8%), from €479 to €135
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 | €57,685 | €48,636 | -€9,049 | -15.7% |
| Fixed assets | 21/28 | €36,976 | €34,883 | -€2,093 | -5.7% |
| Intangible fixed assets | 21 | €24,951 | €25,636 | +€685 | +2.7% |
| Tangible fixed assets | 22/27 | €12,025 | €9,247 | -€2,778 | -23.1% |
| Plant, machinery and equipment | 23 | €12,025 | €9,247 | -€2,778 | -23.1% |
| Current assets | 29/58 | €20,709 | €13,753 | -€6,956 | -33.6% |
| Stocks and contracts in progress | 3 | €8,319 | €8,319 | = | 0.0% |
| Stocks | 30/36 | €8,319 | €8,319 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,154 | €1,132 | -€1,022 | -47.4% |
| Trade receivables | 40 | €1,845 | €814 | -€1,031 | -55.9% |
| Other amounts receivable | 41 | €309 | €318 | +€9 | +3.0% |
| Cash at bank and in hand | 54/58 | €10,236 | €4,302 | -€5,934 | -58.0% |
| Total equity and liabilities | 10/49 | €57,685 | €48,636 | -€9,049 | -15.7% |
| Equity | 10/15 | €27,009 | €2,494 | -€24,516 | -90.8% |
| Contributions | 10/11 | €71,588 | €71,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,579 | -€69,095 | -€24,516 | -55.0% |
| Amounts payable | 17/49 | €30,676 | €46,143 | +€15,467 | +50.4% |
| Amounts payable within one year | 42/48 | €30,676 | €46,143 | +€15,467 | +50.4% |
| Trade debts | 44 | €3,170 | €595 | -€2,575 | -81.2% |
| Suppliers | 440/4 | €3,170 | €595 | -€2,575 | -81.2% |
| Other amounts payable | 47/48 | €27,506 | €45,548 | +€18,042 | +65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,552 | €9,517 | -€35 | -0.4% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€33,776 | -€14,507 | +€19,270 | +57.1% |
| Operating profit (loss) | 9901 | -€44,100 | -€24,423 | +€19,677 | +44.6% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €479 | €135 | -€344 | -71.8% |
| Recurring financial charges | 65 | €479 | €135 | -€344 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,579 | -€24,516 | +€20,063 | +45.0% |
| Profit (loss) for the period | 9904 | -€44,579 | -€24,516 | +€20,063 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,579 | -€24,516 | +€20,063 | +45.0% |
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 15 October 2026 via checked.be.