YASHVI DIAM: 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.
YASHVI DIAM
Largest movements
- Receivables within one year +€541,502
up €541,502 (+57,702%), from €938 to €542,440
of which Trade receivables: +€541,168
- Cash +€10,209
new in 2026: €10,209
mainly Trade debts (+€514,139) and Contributions, distributions and other (+€50,000)
- Trade debts +€514,139
up €514,139 (+11,104%), from €4,630 to €518,769
- Contributions +€50,000
new in 2026: €50,000
- Tax, wage and social debts -€6,062
down €6,062 (-79.2%), from €7,656 to €1,594
- Financial charges +€24,362
new in 2026: €24,362
- Financial income +€19,409
new in 2026: €19,409
- Taxes -€11,718
down €11,718, from €7,656 to -€4,062
- Gross operating margin +€9,650
up €9,650, from -€7,649 to €2,001
- Depreciation +€966
new in 2026: €966
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €938 | €556,795 | +€555,857 | +59,232% |
| Fixed assets | 21/28 | - | €3,985 | +€3,985 | |
| Tangible fixed assets | 22/27 | - | €3,985 | +€3,985 | |
| Plant, machinery and equipment | 23 | - | €3,399 | +€3,399 | |
| Furniture and vehicles | 24 | - | €586 | +€586 | |
| Current assets | 29/58 | €938 | €552,810 | +€551,872 | +58,807% |
| Amounts receivable within one year | 40/41 | €938 | €542,440 | +€541,502 | +57,702% |
| Trade receivables | 40 | - | €541,168 | +€541,168 | |
| Other amounts receivable | 41 | €938 | €1,272 | +€333 | +35.5% |
| Cash at bank and in hand | 54/58 | - | €10,209 | +€10,209 | |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €938 | €556,795 | +€555,857 | +59,232% |
| Equity | 10/15 | -€15,455 | €34,483 | +€49,938 | |
| Contributions | 10/11 | - | €50,000 | +€50,000 | |
| Contributions outside capital | 11 | - | €50,000 | +€50,000 | |
| Other | 1109/19 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | -€15,455 | -€15,517 | -€62 | -0.4% |
| Amounts payable | 17/49 | €16,393 | €522,312 | +€505,919 | +3,086% |
| Amounts payable within one year | 42/48 | €16,393 | €522,312 | +€505,919 | +3,086% |
| Trade debts | 44 | €4,630 | €518,769 | +€514,139 | +11,104% |
| Suppliers | 440/4 | €4,630 | €518,769 | +€514,139 | +11,104% |
| Taxes, remuneration and social security | 45 | €7,656 | €1,594 | -€6,062 | -79.2% |
| Taxes | 450/3 | €7,656 | €1,594 | -€6,062 | -79.2% |
| Other amounts payable | 47/48 | €4,107 | €1,949 | -€2,158 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €966 | +€966 | |
| Other operating charges | 640/8 | €150 | €208 | +€58 | +38.5% |
| Gross operating margin | 9900 | -€7,649 | €2,001 | +€9,650 | |
| Operating profit (loss) | 9901 | -€7,799 | €828 | +€8,627 | |
| Financial income | 75/76B | - | €19,409 | +€19,409 | |
| Recurring financial income | 75 | - | €19,409 | +€19,409 | |
| Financial charges | 65/66B | - | €24,362 | +€24,362 | |
| Recurring financial charges | 65 | - | €24,362 | +€24,362 | |
| Profit (loss) for the period before taxes | 9903 | -€7,799 | -€4,125 | +€3,674 | +47.1% |
| Income taxes | 67/77 | €7,656 | -€4,062 | -€11,718 | |
| Profit (loss) for the period | 9904 | -€15,455 | -€62 | +€15,392 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,455 | -€62 | +€15,392 | +99.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.