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 -€83,322
down €83,322 (-43.9%), from €189,884 to €106,562
of which Trade receivables: -€116,650
- Cash +€2,203
up €2,203 (+108%), from €2,045 to €4,248
mainly Receivables within one year (+€83,322) and Net result for the year (+€1,333)
- Trade debts -€44,075
down €44,075 (-97.1%), from €45,415 to €1,340
- Other debts -€39,232
down €39,232 (-31.1%), from €126,300 to €87,068
- Gross operating margin -€1,621
down €1,621 (-29.3%), from €5,533 to €3,912
- Depreciation -€520
down €520 (-32.0%), from €1,626 to €1,107
- Taxes -€250
down €250 (-28.6%), from €874 to €624
- Other operating charges +€62
up €62 (+16.1%), from €387 to €450
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 | €194,263 | €112,037 | -€82,226 | -42.3% |
| Fixed assets | 21/28 | €2,334 | €1,227 | -€1,107 | -47.4% |
| Tangible fixed assets | 22/27 | €2,334 | €1,227 | -€1,107 | -47.4% |
| Other tangible fixed assets | 26 | €2,334 | €1,227 | -€1,107 | -47.4% |
| Current assets | 29/58 | €191,929 | €110,810 | -€81,119 | -42.3% |
| Amounts receivable within one year | 40/41 | €189,884 | €106,562 | -€83,322 | -43.9% |
| Trade receivables | 40 | €184,207 | €67,557 | -€116,650 | -63.3% |
| Other amounts receivable | 41 | €5,677 | €39,005 | +€33,327 | +587% |
| Cash at bank and in hand | 54/58 | €2,045 | €4,248 | +€2,203 | +108% |
| Total equity and liabilities | 10/49 | €194,263 | €112,037 | -€82,226 | -42.3% |
| Equity | 10/15 | €21,674 | €23,006 | +€1,333 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,619 | €14,951 | +€1,333 | +9.8% |
| Amounts payable | 17/49 | €172,589 | €89,031 | -€83,558 | -48.4% |
| Amounts payable within one year | 42/48 | €172,589 | €89,031 | -€83,558 | -48.4% |
| Trade debts | 44 | €45,415 | €1,340 | -€44,075 | -97.1% |
| Suppliers | 440/4 | €45,415 | €1,340 | -€44,075 | -97.1% |
| Taxes, remuneration and social security | 45 | €874 | €624 | -€250 | -28.6% |
| Taxes | 450/3 | €874 | €624 | -€250 | -28.6% |
| Other amounts payable | 47/48 | €126,300 | €87,068 | -€39,232 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €1,107 | -€520 | -32.0% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | €5,533 | €3,912 | -€1,621 | -29.3% |
| Operating profit (loss) | 9901 | €3,519 | €2,356 | -€1,164 | -33.1% |
| Financial charges | 65/66B | €356 | €399 | +€44 | +12.3% |
| Recurring financial charges | 65 | €356 | €399 | +€44 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €3,164 | €1,956 | -€1,207 | -38.2% |
| Income taxes | 67/77 | €874 | €624 | -€250 | -28.6% |
| Profit (loss) for the period | 9904 | €2,289 | €1,333 | -€957 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | €1,333 | -€957 | -41.8% |
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 26 October 2026 via checked.be.