YASCOM: 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.
YASCOM
Largest movements
- Cash -€36,132
down €36,132 (-93.5%), from €38,660 to €2,527
mainly Net result for the year (-€45,537) and Other debts (-€6,617)
- Tangible fixed assets -€16,521
down €16,521 (-26.1%), from €63,386 to €46,865
- Profit (loss) carried forward -€45,537
down €45,537 (-53.4%), from -€85,332 to -€130,869
- Other debts -€6,617
down €6,617 (-4.4%), from €148,961 to €142,344
- Gross operating margin +€4,488
up €4,488 (+13.5%), from -€33,136 to -€28,647
- Depreciation +€1,828
up €1,828 (+12.4%), from €14,694 to €16,521
- Financial charges -€1,183
down €1,183 (-90.1%), from €1,313 to €130
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €123,906 | €71,246 | -€52,660 | -42.5% |
| Fixed assets | 21/28 | €63,386 | €46,865 | -€16,521 | -26.1% |
| Tangible fixed assets | 22/27 | €63,386 | €46,865 | -€16,521 | -26.1% |
| Furniture and vehicles | 24 | €63,386 | €46,865 | -€16,521 | -26.1% |
| Current assets | 29/58 | €60,520 | €24,381 | -€36,138 | -59.7% |
| Amounts receivable within one year | 40/41 | €9,302 | €9,194 | -€108 | -1.2% |
| Other amounts receivable | 41 | €9,302 | €9,194 | -€108 | -1.2% |
| Cash at bank and in hand | 54/58 | €38,660 | €2,527 | -€36,132 | -93.5% |
| Deferred charges and accrued income | 490/1 | €12,558 | €12,661 | +€103 | +0.8% |
| Total equity and liabilities | 10/49 | €123,906 | €71,246 | -€52,660 | -42.5% |
| Equity | 10/15 | -€26,077 | -€71,614 | -€45,537 | -174.6% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,332 | -€130,869 | -€45,537 | -53.4% |
| Amounts payable | 17/49 | €149,983 | €142,860 | -€7,123 | -4.7% |
| Amounts payable within one year | 42/48 | €149,983 | €142,860 | -€7,123 | -4.7% |
| Trade debts | 44 | €67 | €78 | +€11 | +16.7% |
| Suppliers | 440/4 | €67 | €78 | +€11 | +16.7% |
| Taxes, remuneration and social security | 45 | €955 | €438 | -€517 | -54.2% |
| Taxes | 450/3 | €955 | €438 | -€517 | -54.2% |
| Other amounts payable | 47/48 | €148,961 | €142,344 | -€6,617 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,694 | €16,521 | +€1,828 | +12.4% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€33,136 | -€28,647 | +€4,488 | +13.5% |
| Operating profit (loss) | 9901 | -€48,217 | -€45,169 | +€3,048 | +6.3% |
| Financial charges | 65/66B | €1,313 | €130 | -€1,183 | -90.1% |
| Recurring financial charges | 65 | €1,313 | €130 | -€1,183 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | -€49,530 | -€45,299 | +€4,231 | +8.5% |
| Income taxes | 67/77 | €205 | €238 | +€33 | +16.1% |
| Profit (loss) for the period | 9904 | -€49,735 | -€45,537 | +€4,198 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,735 | -€45,537 | +€4,198 | +8.4% |
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 2 October 2026 via checked.be.