YASER: 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.
YASER
Largest movements
- Receivables within one year +€13,254
up €13,254 (+27.6%), from €47,981 to €61,235
of which Other amounts receivable: +€9,007
- Cash -€4,507
down €4,507 (-7.3%), from €61,370 to €56,863
mainly Receivables within one year (-€13,254) and Investment in fixed assets (net) (-€1,193)
- Stocks and contracts -€1,658
down €1,658 (-54.4%), from €3,049 to €1,391
- Trade debts +€5,724
up €5,724 (+70.4%), from €8,129 to €13,853
- Profit (loss) carried forward +€1,513
up €1,513 (+1.9%), from €78,454 to €79,967
- Gross operating margin -€18,846
down €18,846 (-11.9%), from €158,070 to €139,224
- Taxes -€2,590
down €2,590 (-40.7%), from €6,357 to €3,767
- Staff costs +€2,037
up €2,037 (+1.6%), from €126,286 to €128,323
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 | €118,719 | €125,222 | +€6,503 | +5.5% |
| Fixed assets | 21/28 | €2,795 | €2,899 | +€104 | +3.7% |
| Tangible fixed assets | 22/27 | €2,795 | €2,899 | +€104 | +3.7% |
| Plant, machinery and equipment | 23 | €292 | €1,004 | +€712 | +244.0% |
| Furniture and vehicles | 24 | €2,032 | €1,724 | -€308 | -15.2% |
| Leasing and similar rights | 25 | €471 | €171 | -€300 | -63.7% |
| Current assets | 29/58 | €115,924 | €122,323 | +€6,399 | +5.5% |
| Stocks and contracts in progress | 3 | €3,049 | €1,391 | -€1,658 | -54.4% |
| Stocks | 30/36 | €3,049 | €1,391 | -€1,658 | -54.4% |
| Amounts receivable within one year | 40/41 | €47,981 | €61,235 | +€13,254 | +27.6% |
| Trade receivables | 40 | €43,819 | €48,065 | +€4,247 | +9.7% |
| Other amounts receivable | 41 | €4,163 | €13,170 | +€9,007 | +216.4% |
| Cash at bank and in hand | 54/58 | €61,370 | €56,863 | -€4,507 | -7.3% |
| Deferred charges and accrued income | 490/1 | €3,524 | €2,835 | -€689 | -19.5% |
| Total equity and liabilities | 10/49 | €118,719 | €125,222 | +€6,503 | +5.5% |
| Equity | 10/15 | €99,239 | €100,752 | +€1,513 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €2,185 | €2,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €325 | €325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,454 | €79,967 | +€1,513 | +1.9% |
| Amounts payable | 17/49 | €19,480 | €24,471 | +€4,990 | +25.6% |
| Amounts payable within one year | 42/48 | €19,480 | €24,471 | +€4,990 | +25.6% |
| Trade debts | 44 | €8,129 | €13,853 | +€5,724 | +70.4% |
| Suppliers | 440/4 | €8,129 | €13,853 | +€5,724 | +70.4% |
| Taxes, remuneration and social security | 45 | €11,351 | €10,589 | -€762 | -6.7% |
| Taxes | 450/3 | €7,708 | €9,948 | +€2,241 | +29.1% |
| Remuneration and social security | 454/9 | €3,644 | €641 | -€3,003 | -82.4% |
| Other amounts payable | 47/48 | - | €28 | +€28 | |
| Remuneration, social security and pensions | 62 | €126,286 | €128,323 | +€2,037 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €1,089 | -€798 | -42.3% |
| Other operating charges | 640/8 | €3,790 | €2,978 | -€812 | -21.4% |
| Gross operating margin | 9900 | €158,070 | €139,224 | -€18,846 | -11.9% |
| Operating profit (loss) | 9901 | €26,107 | €6,834 | -€19,273 | -73.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3300.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3300.0% |
| Financial charges | 65/66B | €2,242 | €1,556 | -€687 | -30.6% |
| Recurring financial charges | 65 | €2,242 | €1,556 | -€687 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €23,865 | €5,280 | -€18,585 | -77.9% |
| Income taxes | 67/77 | €6,357 | €3,767 | -€2,590 | -40.7% |
| Profit (loss) for the period | 9904 | €17,508 | €1,513 | -€15,995 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,508 | €1,513 | -€15,995 | -91.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.