YASHI: 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.
YASHI
Largest movements
- Cash -€33,744
down €33,744 (-29.0%), from €116,558 to €82,814
mainly Debts after one year (-€50,000) and Stocks and contracts (-€26,966)
- Stocks and contracts +€26,966
up €26,966 (+60.4%), from €44,616 to €71,582
- Receivables within one year +€15,669
up €15,669 (+103.2%), from €15,177 to €30,846
of which Other amounts receivable: +€9,934
- Intangible fixed assets +€4,075
up €4,075 (+11.5%), from €35,309 to €39,384
- Debts after one year -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Trade debts +€6,354
up €6,354 (+227.8%), from €2,789 to €9,144
- Tax, wage and social debts +€5,085
new in 2025: €5,085
- Gross operating margin +€10,262
up €10,262, from -€606 to €9,655
- Depreciation +€7,857
new in 2025: €7,857
- Other operating charges -€387
down €387 (-100.0%), from €387 to €0
- Taxes +€99
new in 2025: €99
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 | €211,661 | €224,625 | +€12,965 | +6.1% |
| Fixed assets | 21/28 | €35,309 | €39,384 | +€4,075 | +11.5% |
| Intangible fixed assets | 21 | €35,309 | €39,384 | +€4,075 | +11.5% |
| Current assets | 29/58 | €176,351 | €185,241 | +€8,890 | +5.0% |
| Stocks and contracts in progress | 3 | €44,616 | €71,582 | +€26,966 | +60.4% |
| Stocks | 30/36 | €44,616 | €71,582 | +€26,966 | +60.4% |
| Amounts receivable within one year | 40/41 | €15,177 | €30,846 | +€15,669 | +103.2% |
| Trade receivables | 40 | - | €5,735 | +€5,735 | |
| Other amounts receivable | 41 | €15,177 | €25,111 | +€9,934 | +65.5% |
| Cash at bank and in hand | 54/58 | €116,558 | €82,814 | -€33,744 | -29.0% |
| Total equity and liabilities | 10/49 | €211,661 | €224,625 | +€12,965 | +6.1% |
| Equity | 10/15 | €8,871 | €10,396 | +€1,525 | +17.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,129 | €396 | +€1,525 | |
| Amounts payable | 17/49 | €202,789 | €214,229 | +€11,440 | +5.6% |
| Amounts payable after more than one year | 17 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Financial debts | 170/4 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts payable within one year | 42/48 | €2,789 | €64,229 | +€61,440 | +2202.6% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €2,789 | €9,144 | +€6,354 | +227.8% |
| Suppliers | 440/4 | €2,789 | €9,144 | +€6,354 | +227.8% |
| Taxes, remuneration and social security | 45 | - | €5,085 | +€5,085 | |
| Taxes | 450/3 | - | €5,085 | +€5,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,857 | +€7,857 | |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | -€606 | €9,655 | +€10,262 | |
| Operating profit (loss) | 9901 | -€994 | €1,799 | +€2,792 | |
| Financial charges | 65/66B | €135 | €175 | +€40 | +29.5% |
| Recurring financial charges | 65 | €135 | €175 | +€40 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,129 | €1,624 | +€2,753 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€1,129 | €1,525 | +€2,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,129 | €1,525 | +€2,654 |
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 9 October 2026 via checked.be.