YASAR ATELIER: 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.
YASAR ATELIER
Largest movements
- Receivables within one year -€185,904
down €185,904 (-60.5%), from €307,033 to €121,129
of which Other amounts receivable: -€172,391
- Tangible fixed assets -€39,197
down €39,197 (-24.8%), from €157,950 to €118,753
of which Land and buildings: -€38,968
- Other debts -€143,000
no longer reported in 2025 (was €143,000)
- Debts after one year -€42,148
down €42,148 (-20.5%), from €205,524 to €163,376
- Trade debts -€27,734
down €27,734 (-36.5%), from €75,972 to €48,238
- Profit (loss) carried forward -€20,430
new in 2025: -€20,430
- Tax, wage and social debts +€16,228
up €16,228 (+24.2%), from €67,047 to €83,275
of which Remuneration and social security: +€32,517
- Gross operating margin -€74,067
down €74,067 (-23.5%), from €315,680 to €241,613
- Staff costs +€34,480
up €34,480 (+19.8%), from €173,891 to €208,371
- Taxes -€33,645
down €33,645 (-97.9%), from €34,372 to €727
- Financial income +€7,703
up €7,703 (+1,456%), from €529 to €8,232
- Financial charges -€5,712
down €5,712 (-32.4%), from €17,655 to €11,943
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 | €637,260 | €417,109 | -€220,151 | -34.5% |
| Fixed assets | 21/28 | €162,407 | €123,210 | -€39,197 | -24.1% |
| Tangible fixed assets | 22/27 | €157,950 | €118,753 | -€39,197 | -24.8% |
| Land and buildings | 22 | €155,869 | €116,901 | -€38,968 | -25.0% |
| Plant, machinery and equipment | 23 | €572 | €106 | -€466 | -81.5% |
| Furniture and vehicles | 24 | €909 | €1,346 | +€437 | +48.1% |
| Other tangible fixed assets | 26 | €600 | €400 | -€200 | -33.3% |
| Financial fixed assets | 28 | €4,457 | €4,457 | = | 0.0% |
| Current assets | 29/58 | €474,853 | €293,899 | -€180,954 | -38.1% |
| Stocks and contracts in progress | 3 | €58,280 | €63,650 | +€5,370 | +9.2% |
| Stocks | 30/36 | €58,280 | €63,650 | +€5,370 | +9.2% |
| Amounts receivable within one year | 40/41 | €307,033 | €121,129 | -€185,904 | -60.5% |
| Trade receivables | 40 | €49,487 | €35,974 | -€13,513 | -27.3% |
| Other amounts receivable | 41 | €257,546 | €85,155 | -€172,391 | -66.9% |
| Cash at bank and in hand | 54/58 | €104,248 | €107,111 | +€2,863 | +2.7% |
| Deferred charges and accrued income | 490/1 | €5,292 | €2,009 | -€3,283 | -62.0% |
| Total equity and liabilities | 10/49 | €637,260 | €417,109 | -€220,151 | -34.5% |
| Equity | 10/15 | €104,784 | €84,354 | -€20,430 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,184 | €86,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €83,784 | €83,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,430 | -€20,430 | |
| Amounts payable | 17/49 | €532,476 | €332,755 | -€199,721 | -37.5% |
| Amounts payable after more than one year | 17 | €205,524 | €163,376 | -€42,148 | -20.5% |
| Financial debts | 170/4 | €205,524 | €163,376 | -€42,148 | -20.5% |
| Amounts payable within one year | 42/48 | €326,952 | €169,269 | -€157,683 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €40,933 | €37,756 | -€3,177 | -7.8% |
| Trade debts | 44 | €75,972 | €48,238 | -€27,734 | -36.5% |
| Suppliers | 440/4 | €75,972 | €48,238 | -€27,734 | -36.5% |
| Taxes, remuneration and social security | 45 | €67,047 | €83,275 | +€16,228 | +24.2% |
| Taxes | 450/3 | €51,388 | €35,099 | -€16,289 | -31.7% |
| Remuneration and social security | 454/9 | €15,659 | €48,176 | +€32,517 | +208% |
| Other amounts payable | 47/48 | €143,000 | - | -€143,000 | |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Remuneration, social security and pensions | 62 | €173,891 | €208,371 | +€34,480 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,585 | €40,353 | -€2,232 | -5.2% |
| Other operating charges | 640/8 | €11,754 | €8,881 | -€2,873 | -24.4% |
| Gross operating margin | 9900 | €315,680 | €241,613 | -€74,067 | -23.5% |
| Operating profit (loss) | 9901 | €87,450 | -€15,992 | -€103,442 | |
| Financial income | 75/76B | €529 | €8,232 | +€7,703 | +1,456% |
| Recurring financial income | 75 | €529 | €8,232 | +€7,703 | +1,456% |
| Financial charges | 65/66B | €17,655 | €11,943 | -€5,712 | -32.4% |
| Recurring financial charges | 65 | €17,655 | €11,943 | -€5,712 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €70,324 | -€19,703 | -€90,027 | |
| Income taxes | 67/77 | €34,372 | €727 | -€33,645 | -97.9% |
| Profit (loss) for the period | 9904 | €35,952 | -€20,430 | -€56,382 | |
| Transfer from tax-exempt reserves | 789 | €51,191 | - | -€51,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,143 | -€20,430 | -€107,573 |
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 19 October 2026 via checked.be.