YASIN: 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.
YASIN
Largest movements
- Tangible fixed assets +€161,332
up €161,332 (+51.5%), from €313,103 to €474,435
of which Plant, machinery and equipment: +€91,959
- Receivables within one year +€21,206
up €21,206 (+499.5%), from €4,245 to €25,452
of which Trade receivables: +€19,549
- Cash -€15,751
down €15,751 (-2.7%), from €588,910 to €573,159
mainly Investment in fixed assets (net) (-€206,980) and Tax, wage and social debts (-€33,179)
- Stocks and contracts +€13,617
up €13,617 (+18.3%), from €74,381 to €87,998
- Trade debts +€202,210
up €202,210 (+214.9%), from €94,075 to €296,285
- Reserves +€43,507
up €43,507 (+5.6%), from €773,102 to €816,609
of which Distributable reserves: +€43,507
- Tax, wage and social debts -€33,179
down €33,179 (-51.8%), from €64,089 to €30,910
of which Taxes: -€27,689
- Other debts -€16,029
down €16,029 (-81.7%), from €19,629 to €3,600
- Current portion of long-term debt -€15,513
down €15,513 (-50.1%), from €30,972 to €15,459
- Gross operating margin -€59,836
down €59,836 (-13.3%), from €448,552 to €388,716
- Taxes -€24,485
down €24,485 (-53.6%), from €45,691 to €21,206
- Staff costs +€16,699
up €16,699 (+7.6%), from €220,969 to €237,668
- Write-downs -€10,115
down €10,115 (-100.0%), from €10,115 to €0
- Other operating charges +€9,579
up €9,579 (+78.0%), from €12,283 to €21,861
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 | €991,570 | €1,169,064 | +€177,494 | +17.9% |
| Fixed assets | 21/28 | €313,226 | €474,458 | +€161,232 | +51.5% |
| Tangible fixed assets | 22/27 | €313,103 | €474,435 | +€161,332 | +51.5% |
| Land and buildings | 22 | - | €76,109 | +€76,109 | |
| Plant, machinery and equipment | 23 | €52,355 | €144,314 | +€91,959 | +175.6% |
| Furniture and vehicles | 24 | €2,008 | €705 | -€1,302 | -64.9% |
| Other tangible fixed assets | 26 | €258,741 | €253,307 | -€5,434 | -2.1% |
| Financial fixed assets | 28 | €123 | €23 | -€100 | -81.3% |
| Current assets | 29/58 | €678,344 | €694,606 | +€16,262 | +2.4% |
| Stocks and contracts in progress | 3 | €74,381 | €87,998 | +€13,617 | +18.3% |
| Stocks | 30/36 | €74,381 | €87,998 | +€13,617 | +18.3% |
| Amounts receivable within one year | 40/41 | €4,245 | €25,452 | +€21,206 | +499.5% |
| Trade receivables | 40 | €820 | €20,370 | +€19,549 | +2382.6% |
| Other amounts receivable | 41 | €3,425 | €5,082 | +€1,657 | +48.4% |
| Cash at bank and in hand | 54/58 | €588,910 | €573,159 | -€15,751 | -2.7% |
| Deferred charges and accrued income | 490/1 | €10,807 | €7,998 | -€2,810 | -26.0% |
| Total equity and liabilities | 10/49 | €991,570 | €1,169,064 | +€177,494 | +17.9% |
| Equity | 10/15 | €779,302 | €822,809 | +€43,507 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €773,102 | €816,609 | +€43,507 | +5.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €773,102 | €816,609 | +€43,507 | +5.6% |
| Amounts payable | 17/49 | €212,267 | €346,255 | +€133,987 | +63.1% |
| Amounts payable after more than one year | 17 | €3,502 | €0 | -€3,502 | -100.0% |
| Financial debts | 170/4 | €3,502 | €0 | -€3,502 | -100.0% |
| Amounts payable within one year | 42/48 | €208,765 | €346,255 | +€137,489 | +65.9% |
| Current portion of amounts payable after more than one year | 42 | €30,972 | €15,459 | -€15,513 | -50.1% |
| Trade debts | 44 | €94,075 | €296,285 | +€202,210 | +214.9% |
| Suppliers | 440/4 | €94,075 | €296,285 | +€202,210 | +214.9% |
| Taxes, remuneration and social security | 45 | €64,089 | €30,910 | -€33,179 | -51.8% |
| Taxes | 450/3 | €40,749 | €13,060 | -€27,689 | -68.0% |
| Remuneration and social security | 454/9 | €23,340 | €17,851 | -€5,490 | -23.5% |
| Other amounts payable | 47/48 | €19,629 | €3,600 | -€16,029 | -81.7% |
| Remuneration, social security and pensions | 62 | €220,969 | €237,668 | +€16,699 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,184 | €45,748 | +€5,564 | +13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,115 | €0 | -€10,115 | -100.0% |
| Other operating charges | 640/8 | €12,283 | €21,861 | +€9,579 | +78.0% |
| Non-recurring operating charges | 66A | - | €110 | +€110 | |
| Gross operating margin | 9900 | €448,552 | €388,716 | -€59,836 | -13.3% |
| Operating profit (loss) | 9901 | €165,001 | €83,328 | -€81,673 | -49.5% |
| Financial income | 75/76B | €20 | €1,547 | +€1,527 | +7515.3% |
| Recurring financial income | 75 | €20 | €1,547 | +€1,527 | +7515.3% |
| Financial charges | 65/66B | €18,943 | €20,163 | +€1,220 | +6.4% |
| Recurring financial charges | 65 | €18,943 | €20,163 | +€1,220 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €146,079 | €64,713 | -€81,366 | -55.7% |
| Income taxes | 67/77 | €45,691 | €21,206 | -€24,485 | -53.6% |
| Profit (loss) for the period | 9904 | €100,388 | €43,507 | -€56,881 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,388 | €43,507 | -€56,881 | -56.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.