YASEV: 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.
YASEV
Largest movements
- Receivables within one year -€10,158
no longer reported in 2025 (was €10,158)
of which Trade receivables: -€6,569
- Cash -€1,869
down €1,869 (-17.9%), from €10,436 to €8,567
mainly Tax, wage and social debts (-€34,205) and Investment in fixed assets (net) (-€300)
- Tangible fixed assets -€309
down €309 (-29.7%), from €1,039 to €730
- Financial fixed assets +€300
new in 2025: €300
- Tax, wage and social debts -€34,205
down €34,205 (-85.5%), from €40,015 to €5,810
of which Remuneration and social security: -€20,317
- Profit (loss) carried forward +€15,198
up €15,198 (+30.6%), from -€49,629 to -€34,431
- Other debts +€3,858
up €3,858 (+16.3%), from €23,728 to €27,586
- Trade debts +€3,113
up €3,113 (+68.9%), from €4,519 to €7,632
- Turnover -€121,091
no longer reported in 2025 (was €121,091)
- Purchases and services -€119,488
no longer reported in 2025 (was €119,488)
- Gross operating margin +€32,887
up €32,887 (+1718.5%), from €1,914 to €34,800
- Staff costs -€8,463
down €8,463 (-32.4%), from €26,102 to €17,639
- Financial charges -€2,266
down €2,266 (-95.9%), from €2,363 to €97
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 | €21,634 | €9,597 | -€12,037 | -55.6% |
| Fixed assets | 21/28 | €1,039 | €1,030 | -€9 | -0.9% |
| Tangible fixed assets | 22/27 | €1,039 | €730 | -€309 | -29.7% |
| Plant, machinery and equipment | 23 | €1,039 | €730 | -€309 | -29.7% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €20,595 | €8,567 | -€12,028 | -58.4% |
| Amounts receivable within one year | 40/41 | €10,158 | - | -€10,158 | |
| Trade receivables | 40 | €6,569 | - | -€6,569 | |
| Other amounts receivable | 41 | €3,590 | - | -€3,590 | |
| Cash at bank and in hand | 54/58 | €10,436 | €8,567 | -€1,869 | -17.9% |
| Total equity and liabilities | 10/49 | €21,634 | €9,597 | -€12,037 | -55.6% |
| Equity | 10/15 | -€46,629 | -€31,431 | +€15,198 | +32.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€49,629 | -€34,431 | +€15,198 | +30.6% |
| Amounts payable | 17/49 | €68,262 | €41,028 | -€27,235 | -39.9% |
| Amounts payable within one year | 42/48 | €68,262 | €41,028 | -€27,235 | -39.9% |
| Trade debts | 44 | €4,519 | €7,632 | +€3,113 | +68.9% |
| Suppliers | 440/4 | €4,519 | €7,632 | +€3,113 | +68.9% |
| Taxes, remuneration and social security | 45 | €40,015 | €5,810 | -€34,205 | -85.5% |
| Taxes | 450/3 | €16,698 | €2,810 | -€13,889 | -83.2% |
| Remuneration and social security | 454/9 | €23,317 | €3,000 | -€20,317 | -87.1% |
| Other amounts payable | 47/48 | €23,728 | €27,586 | +€3,858 | +16.3% |
| Turnover | 70 | €121,091 | - | -€121,091 | |
| Goods, raw materials, services and sundry goods | 60/61 | €119,488 | - | -€119,488 | |
| Remuneration, social security and pensions | 62 | €26,102 | €17,639 | -€8,463 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €309 | = | 0.0% |
| Gross operating margin | 9900 | €1,914 | €34,800 | +€32,887 | +1718.5% |
| Operating profit (loss) | 9901 | -€24,497 | €16,852 | +€41,349 | |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €2,363 | €97 | -€2,266 | -95.9% |
| Recurring financial charges | 65 | €2,363 | €97 | -€2,266 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,840 | €16,755 | +€43,594 | |
| Income taxes | 67/77 | - | €1,557 | +€1,557 | |
| Profit (loss) for the period | 9904 | -€26,840 | €15,198 | +€42,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,840 | €15,198 | +€42,037 |
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 3 October 2026 via checked.be.