YASKA: 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.
YASKA
Largest movements
- Receivables within one year +€114,032
up €114,032 (+66.9%), from €170,553 to €284,585
of which Trade receivables: +€113,305
- Cash +€3,355
up €3,355 (+54.9%), from €6,114 to €9,469
mainly Trade debts (+€92,091) and Net result for the year (+€34,294)
- Trade debts +€92,091
up €92,091 (+136.0%), from €67,698 to €159,789
- Profit (loss) carried forward +€34,294
up €34,294 (+4.4%), from -€773,297 to -€739,002
- Tax, wage and social debts -€15,532
down €15,532 (-100.0%), from €15,532 to €0
- Other debts +€6,138
up €6,138 (+7.3%), from €83,843 to €89,981
- Gross operating margin +€22,318
up €22,318 (+255.4%), from €8,738 to €31,056
- Financial income +€6,027
up €6,027 (+13292.5%), from €45 to €6,072
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 | €177,064 | €294,055 | +€116,991 | +66.1% |
| Fixed assets | 21/28 | €396 | €0 | -€396 | -100.0% |
| Tangible fixed assets | 22/27 | €396 | €0 | -€396 | -100.0% |
| Furniture and vehicles | 24 | €396 | €0 | -€396 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €176,668 | €294,055 | +€117,387 | +66.4% |
| Amounts receivable within one year | 40/41 | €170,553 | €284,585 | +€114,032 | +66.9% |
| Trade receivables | 40 | €104,461 | €217,767 | +€113,305 | +108.5% |
| Other amounts receivable | 41 | €66,092 | €66,819 | +€727 | +1.1% |
| Cash at bank and in hand | 54/58 | €6,114 | €9,469 | +€3,355 | +54.9% |
| Total equity and liabilities | 10/49 | €177,064 | €294,055 | +€116,991 | +66.1% |
| Equity | 10/15 | -€240,010 | -€205,715 | +€34,294 | +14.3% |
| Contributions | 10/11 | €518,550 | €518,550 | = | 0.0% |
| Reserves | 13 | €14,737 | €14,737 | = | 0.0% |
| Distributable reserves | 133 | €14,737 | €14,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€773,297 | -€739,002 | +€34,294 | +4.4% |
| Amounts payable | 17/49 | €417,073 | €499,770 | +€82,696 | +19.8% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €167,073 | €249,770 | +€82,696 | +49.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €67,698 | €159,789 | +€92,091 | +136.0% |
| Suppliers | 440/4 | €67,698 | €159,789 | +€92,091 | +136.0% |
| Taxes, remuneration and social security | 45 | €15,532 | €0 | -€15,532 | -100.0% |
| Taxes | 450/3 | €15,532 | €0 | -€15,532 | -100.0% |
| Other amounts payable | 47/48 | €83,843 | €89,981 | +€6,138 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €396 | -€0 | 0.0% |
| Other operating charges | 640/8 | €602 | €668 | +€66 | +10.9% |
| Gross operating margin | 9900 | €8,738 | €31,056 | +€22,318 | +255.4% |
| Operating profit (loss) | 9901 | €7,740 | €29,992 | +€22,252 | +287.5% |
| Financial income | 75/76B | €45 | €6,072 | +€6,027 | +13292.5% |
| Recurring financial income | 75 | €45 | €6,072 | +€6,027 | +13292.5% |
| Financial charges | 65/66B | €1,463 | €1,770 | +€307 | +21.0% |
| Recurring financial charges | 65 | €1,463 | €1,770 | +€307 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €6,322 | €34,294 | +€27,972 | +442.4% |
| Profit (loss) for the period | 9904 | €6,322 | €34,294 | +€27,972 | +442.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,322 | €34,294 | +€27,972 | +442.4% |
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 10 October 2026 via checked.be.