YARU DAKE: 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.
YARU DAKE
Largest movements
- Cash +€12,628
up €12,628 (+261.6%), from €4,828 to €17,456
mainly Other debts (+€20,061) and Depreciation (+€7,531)
- Tangible fixed assets +€9,122
new in 2025: €9,122
- Formation expenses -€3,136
down €3,136 (-100.0%), from €3,136 to €0
- Receivables within one year -€326
down €326 (-48.7%), from €669 to €343
- Other debts +€20,061
new in 2025: €20,061
- Trade debts -€2,844
down €2,844 (-67.5%), from €4,211 to €1,367
- Tax, wage and social debts +€1,651
new in 2025: €1,651
- Profit (loss) carried forward -€861
down €861 (-149.1%), from -€577 to -€1,438
- Accrued charges and deferred income +€313
new in 2025: €313
- Gross operating margin +€8,677
up €8,677, from -€517 to €8,160
- Depreciation +€7,470
up €7,470 (+12359.7%), from €60 to €7,531
- Other operating charges +€653
new in 2025: €653
- Financial charges +€443
new in 2025: €443
- Taxes +€394
new in 2025: €394
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 | €8,634 | €26,955 | +€18,321 | +212.2% |
| Formation expenses | 20 | €3,136 | €0 | -€3,136 | -100.0% |
| Fixed assets | 21/28 | - | €9,122 | +€9,122 | |
| Tangible fixed assets | 22/27 | - | €9,122 | +€9,122 | |
| Furniture and vehicles | 24 | - | €9,122 | +€9,122 | |
| Current assets | 29/58 | €5,497 | €17,833 | +€12,336 | +224.4% |
| Amounts receivable within one year | 40/41 | €669 | €343 | -€326 | -48.7% |
| Other amounts receivable | 41 | €669 | €343 | -€326 | -48.7% |
| Cash at bank and in hand | 54/58 | €4,828 | €17,456 | +€12,628 | +261.6% |
| Deferred charges and accrued income | 490/1 | - | €34 | +€34 | |
| Total equity and liabilities | 10/49 | €8,634 | €26,955 | +€18,321 | +212.2% |
| Equity | 10/15 | €4,423 | €3,562 | -€861 | -19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€577 | -€1,438 | -€861 | -149.1% |
| Amounts payable | 17/49 | €4,211 | €23,393 | +€19,182 | +455.5% |
| Amounts payable within one year | 42/48 | €4,211 | €23,080 | +€18,869 | +448.1% |
| Trade debts | 44 | €4,211 | €1,367 | -€2,844 | -67.5% |
| Suppliers | 440/4 | €4,211 | €1,367 | -€2,844 | -67.5% |
| Taxes, remuneration and social security | 45 | - | €1,651 | +€1,651 | |
| Taxes | 450/3 | - | €1,651 | +€1,651 | |
| Other amounts payable | 47/48 | - | €20,061 | +€20,061 | |
| Accrued charges and deferred income | 492/3 | - | €313 | +€313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €7,531 | +€7,470 | +12359.7% |
| Other operating charges | 640/8 | - | €653 | +€653 | |
| Gross operating margin | 9900 | -€517 | €8,160 | +€8,677 | |
| Operating profit (loss) | 9901 | -€577 | -€23 | +€554 | +96.0% |
| Financial charges | 65/66B | - | €443 | +€443 | |
| Recurring financial charges | 65 | - | €443 | +€443 | |
| Profit (loss) for the period before taxes | 9903 | -€577 | -€467 | +€111 | +19.2% |
| Income taxes | 67/77 | - | €394 | +€394 | |
| Profit (loss) for the period | 9904 | -€577 | -€861 | -€283 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€577 | -€861 | -€283 | -49.1% |
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 5 October 2026 via checked.be.