YASA GROUP: 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.
YASA GROUP
Largest movements
- Receivables after one year -€20,234
no longer reported in 2025 (was €20,234)
of which Trade receivables: -€19,649
- Cash -€11,101
down €11,101 (-66.8%), from €16,619 to €5,517
mainly Other debts (-€28,600) and Receivables within one year (-€4,869)
- Receivables within one year +€4,869
new in 2025: €4,869
of which Trade receivables: +€3,398
- Other debts -€28,600
down €28,600 (-100%), from €28,600 to €0
- Profit (loss) carried forward +€3,127
up €3,127 (+2.3%), from -€135,440 to -€132,313
- Tax, wage and social debts -€1,006
down €1,006 (-41.2%), from €2,443 to €1,436
- Gross operating margin -€16,665
down €16,665 (-80.2%), from €20,772 to €4,107
- Turnover -€12,205
down €12,205 (-34.7%), from €35,139 to €22,933
- Purchases and services +€4,459
up €4,459 (+31.0%), from €14,367 to €18,827
- Taxes -€2,580
down €2,580 (-80.1%), from €3,221 to €641
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 | €36,853 | €10,386 | -€26,466 | -71.8% |
| Current assets | 29/58 | €36,853 | €10,386 | -€26,466 | -71.8% |
| Amounts receivable after more than one year | 29 | €20,234 | - | -€20,234 | |
| Trade receivables | 290 | €19,649 | - | -€19,649 | |
| Other amounts receivable | 291 | €585 | - | -€585 | |
| Amounts receivable within one year | 40/41 | - | €4,869 | +€4,869 | |
| Trade receivables | 40 | - | €3,398 | +€3,398 | |
| Other amounts receivable | 41 | - | €1,471 | +€1,471 | |
| Cash at bank and in hand | 54/58 | €16,619 | €5,517 | -€11,101 | -66.8% |
| Total equity and liabilities | 10/49 | €36,853 | €10,386 | -€26,466 | -71.8% |
| Equity | 10/15 | €5,810 | €8,937 | +€3,127 | +53.8% |
| Contributions | 10/11 | €141,250 | €141,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,440 | -€132,313 | +€3,127 | +2.3% |
| Amounts payable | 17/49 | €31,043 | €1,449 | -€29,594 | -95.3% |
| Amounts payable within one year | 42/48 | €31,043 | €1,449 | -€29,594 | -95.3% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €2,443 | €1,436 | -€1,006 | -41.2% |
| Taxes | 450/3 | €2,443 | €1,436 | -€1,006 | -41.2% |
| Other amounts payable | 47/48 | €28,600 | €0 | -€28,600 | -100% |
| Turnover | 70 | €35,139 | €22,933 | -€12,205 | -34.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,367 | €18,827 | +€4,459 | +31.0% |
| Other operating charges | 640/8 | €532 | €186 | -€346 | -65.1% |
| Gross operating margin | 9900 | €20,772 | €4,107 | -€16,665 | -80.2% |
| Operating profit (loss) | 9901 | €20,240 | €3,921 | -€16,319 | -80.6% |
| Financial charges | 65/66B | €128 | €152 | +€24 | +18.7% |
| Recurring financial charges | 65 | €128 | €152 | +€24 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €20,111 | €3,769 | -€16,343 | -81.3% |
| Income taxes | 67/77 | €3,221 | €641 | -€2,580 | -80.1% |
| Profit (loss) for the period | 9904 | €16,890 | €3,127 | -€13,763 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,890 | €3,127 | -€13,763 | -81.5% |
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 17 October 2026 via checked.be.