Yasicon: 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.
Yasicon
Largest movements
- Cash +€57,653
up €57,653 (+98.9%), from €58,301 to €115,954
mainly Net result for the year (+€43,256) and Trade debts (+€7,995)
- Receivables within one year +€5,829
up €5,829 (+26.7%), from €21,859 to €27,688
of which Other amounts receivable: +€6,130
- Tangible fixed assets -€4,560
down €4,560 (-24.0%), from €19,029 to €14,470
of which Plant, machinery and equipment: -€2,605
- Reserves +€43,256
up €43,256 (+78.9%), from €54,827 to €98,083
- Trade debts +€7,995
up €7,995 (+2515.5%), from €318 to €8,313
- Tax, wage and social debts +€7,155
up €7,155 (+31.1%), from €22,999 to €30,154
of which Remuneration and social security: +€12,694
- Gross operating margin -€30,582
down €30,582 (-13.6%), from €224,052 to €193,471
- Staff costs -€16,297
down €16,297 (-11.4%), from €142,802 to €126,505
- Taxes -€4,766
down €4,766 (-22.8%), from €20,926 to €16,160
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 | €99,743 | €158,500 | +€58,757 | +58.9% |
| Fixed assets | 21/28 | €19,029 | €14,470 | -€4,560 | -24.0% |
| Tangible fixed assets | 22/27 | €19,029 | €14,470 | -€4,560 | -24.0% |
| Plant, machinery and equipment | 23 | €4,781 | €2,176 | -€2,605 | -54.5% |
| Furniture and vehicles | 24 | €955 | €423 | -€531 | -55.6% |
| Other tangible fixed assets | 26 | €13,294 | €11,870 | -€1,424 | -10.7% |
| Current assets | 29/58 | €80,714 | €144,030 | +€63,316 | +78.4% |
| Amounts receivable within one year | 40/41 | €21,859 | €27,688 | +€5,829 | +26.7% |
| Trade receivables | 40 | €1,763 | €1,462 | -€301 | -17.1% |
| Other amounts receivable | 41 | €20,095 | €26,226 | +€6,130 | +30.5% |
| Cash at bank and in hand | 54/58 | €58,301 | €115,954 | +€57,653 | +98.9% |
| Deferred charges and accrued income | 490/1 | €554 | €388 | -€166 | -30.0% |
| Total equity and liabilities | 10/49 | €99,743 | €158,500 | +€58,757 | +58.9% |
| Equity | 10/15 | €69,827 | €113,083 | +€43,256 | +61.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €54,827 | €98,083 | +€43,256 | +78.9% |
| Distributable reserves | 133 | €54,827 | €98,083 | +€43,256 | +78.9% |
| Amounts payable | 17/49 | €29,916 | €45,417 | +€15,501 | +51.8% |
| Amounts payable within one year | 42/48 | €29,916 | €45,417 | +€15,501 | +51.8% |
| Trade debts | 44 | €318 | €8,313 | +€7,995 | +2515.5% |
| Suppliers | 440/4 | €318 | €8,313 | +€7,995 | +2515.5% |
| Taxes, remuneration and social security | 45 | €22,999 | €30,154 | +€7,155 | +31.1% |
| Taxes | 450/3 | €18,926 | €13,387 | -€5,539 | -29.3% |
| Remuneration and social security | 454/9 | €4,073 | €16,767 | +€12,694 | +311.7% |
| Other amounts payable | 47/48 | €6,600 | €6,950 | +€350 | +5.3% |
| Remuneration, social security and pensions | 62 | €142,802 | €126,505 | -€16,297 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,615 | €4,560 | -€55 | -1.2% |
| Other operating charges | 640/8 | €817 | €1,729 | +€912 | +111.6% |
| Gross operating margin | 9900 | €224,052 | €193,471 | -€30,582 | -13.6% |
| Operating profit (loss) | 9901 | €75,819 | €60,678 | -€15,141 | -20.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €66 | €1,268 | +€1,202 | +1820.8% |
| Recurring financial charges | 65 | €66 | €1,268 | +€1,202 | +1820.8% |
| Profit (loss) for the period before taxes | 9903 | €75,753 | €59,416 | -€16,337 | -21.6% |
| Income taxes | 67/77 | €20,926 | €16,160 | -€4,766 | -22.8% |
| Profit (loss) for the period | 9904 | €54,827 | €43,256 | -€11,571 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,827 | €43,256 | -€11,571 | -21.1% |
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 30 September 2026 via checked.be.