YASHA: 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.
YASHA
Largest movements
- Receivables within one year +€6,250
up €6,250 (+32.8%), from €19,060 to €25,310
of which Other amounts receivable: +€6,133
- Cash +€1,186
up €1,186 (+47.0%), from €2,523 to €3,709
mainly Net result for the year (+€5,148) and Trade debts (+€1,947)
- Profit (loss) carried forward +€5,148
up €5,148 (+498%), from €1,033 to €6,181
- Trade debts +€1,947
up €1,947 (+382%), from €510 to €2,457
- Tax, wage and social debts +€1,212
up €1,212 (+67.3%), from €1,801 to €3,014
- Short-term financial debts -€691
no longer reported in 2025 (was €691)
- Gross operating margin +€2,078
up €2,078 (+45.3%), from €4,589 to €6,667
- Taxes +€1,199
new in 2025: €1,199
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 | €22,635 | €30,251 | +€7,616 | +33.6% |
| Current assets | 29/58 | €22,635 | €30,251 | +€7,616 | +33.6% |
| Amounts receivable within one year | 40/41 | €19,060 | €25,310 | +€6,250 | +32.8% |
| Trade receivables | 40 | - | €117 | +€117 | |
| Other amounts receivable | 41 | €19,060 | €25,193 | +€6,133 | +32.2% |
| Cash at bank and in hand | 54/58 | €2,523 | €3,709 | +€1,186 | +47.0% |
| Deferred charges and accrued income | 490/1 | €1,053 | €1,232 | +€179 | +17.0% |
| Total equity and liabilities | 10/49 | €22,635 | €30,251 | +€7,616 | +33.6% |
| Equity | 10/15 | €19,633 | €24,781 | +€5,148 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,033 | €6,181 | +€5,148 | +498% |
| Amounts payable | 17/49 | €3,002 | €5,470 | +€2,468 | +82.2% |
| Amounts payable within one year | 42/48 | €3,002 | €5,470 | +€2,468 | +82.2% |
| Financial debts | 43 | €691 | - | -€691 | |
| Credit institutions | 430/8 | €691 | - | -€691 | |
| Trade debts | 44 | €510 | €2,457 | +€1,947 | +382% |
| Suppliers | 440/4 | €510 | €2,457 | +€1,947 | +382% |
| Taxes, remuneration and social security | 45 | €1,801 | €3,014 | +€1,212 | +67.3% |
| Taxes | 450/3 | €1,801 | €3,014 | +€1,212 | +67.3% |
| Other operating charges | 640/8 | €318 | €320 | +€2 | +0.6% |
| Gross operating margin | 9900 | €4,589 | €6,667 | +€2,078 | +45.3% |
| Operating profit (loss) | 9901 | €4,271 | €6,347 | +€2,076 | +48.6% |
| Financial charges | 65/66B | €18 | - | -€18 | |
| Recurring financial charges | 65 | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | €4,253 | €6,347 | +€2,094 | +49.2% |
| Income taxes | 67/77 | - | €1,199 | +€1,199 | |
| Profit (loss) for the period | 9904 | €4,253 | €5,148 | +€895 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,253 | €5,148 | +€895 | +21.0% |
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 21 October 2026 via checked.be.