YASKA PRODUCT DEVELOPMENT: 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.
YASKA PRODUCT DEVELOPMENT
Largest movements
- Cash +€2,971
up €2,971, from €0 to €2,971
mainly Net result for the year (+€26,191) and Tax, wage and social debts (+€2,058)
- Receivables within one year +€2,097
up €2,097 (+8.7%), from €24,116 to €26,212
of which Trade receivables: +€2,129
- Profit (loss) carried forward +€26,191
up €26,191 (+5.3%), from -€490,701 to -€464,510
- Other debts -€21,165
down €21,165 (-44.4%), from €47,700 to €26,535
- Trade debts -€2,255
down €2,255 (-62.1%), from €3,631 to €1,377
- Tax, wage and social debts +€2,058
new in 2025: €2,058
- Gross operating margin +€11,712
up €11,712 (+71.8%), from €16,312 to €28,024
- Financial charges +€756
up €756 (+503.0%), from €150 to €907
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 | €24,881 | €29,693 | +€4,812 | +19.3% |
| Fixed assets | 21/28 | €766 | €510 | -€255 | -33.3% |
| Tangible fixed assets | 22/27 | €766 | €510 | -€255 | -33.3% |
| Plant, machinery and equipment | 23 | €766 | €510 | -€255 | -33.3% |
| Current assets | 29/58 | €24,116 | €29,183 | +€5,067 | +21.0% |
| Amounts receivable within one year | 40/41 | €24,116 | €26,212 | +€2,097 | +8.7% |
| Trade receivables | 40 | €22,083 | €24,212 | +€2,129 | +9.6% |
| Other amounts receivable | 41 | €2,032 | €2,000 | -€32 | -1.6% |
| Cash at bank and in hand | 54/58 | €0 | €2,971 | +€2,971 | |
| Total equity and liabilities | 10/49 | €24,881 | €29,693 | +€4,812 | +19.3% |
| Equity | 10/15 | -€426,468 | -€400,277 | +€26,191 | +6.1% |
| Contributions | 10/11 | €38,424 | €38,424 | = | 0.0% |
| Reserves | 13 | €25,810 | €25,810 | = | 0.0% |
| Distributable reserves | 133 | €25,810 | €25,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€490,701 | -€464,510 | +€26,191 | +5.3% |
| Amounts payable | 17/49 | €451,349 | €429,970 | -€21,379 | -4.7% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,349 | €29,970 | -€21,379 | -41.6% |
| Financial debts | 43 | €17 | €0 | -€17 | -100.0% |
| Credit institutions | 430/8 | €17 | €0 | -€17 | -100.0% |
| Trade debts | 44 | €3,631 | €1,377 | -€2,255 | -62.1% |
| Suppliers | 440/4 | €3,631 | €1,377 | -€2,255 | -62.1% |
| Taxes, remuneration and social security | 45 | - | €2,058 | +€2,058 | |
| Taxes | 450/3 | - | €2,058 | +€2,058 | |
| Other amounts payable | 47/48 | €47,700 | €26,535 | -€21,165 | -44.4% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €255 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €671 | +€93 | +16.2% |
| Gross operating margin | 9900 | €16,312 | €28,024 | +€11,712 | +71.8% |
| Operating profit (loss) | 9901 | €15,479 | €27,097 | +€11,619 | +75.1% |
| Financial charges | 65/66B | €150 | €907 | +€756 | +503.0% |
| Recurring financial charges | 65 | €150 | €907 | +€756 | +503.0% |
| Profit (loss) for the period before taxes | 9903 | €15,328 | €26,191 | +€10,862 | +70.9% |
| Profit (loss) for the period | 9904 | €15,328 | €26,191 | +€10,862 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,328 | €26,191 | +€10,862 | +70.9% |
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 8 October 2026 via checked.be.