YASMINE: 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.
YASMINE
Largest movements
- Deferred charges and accrued income +€29,653
up €29,653 (+1787.7%), from €1,659 to €31,312
- Cash +€27,082
up €27,082 (+33.2%), from €81,676 to €108,757
mainly Net result for the year (+€51,902) and Other debts (+€9,677)
- Receivables within one year +€6,375
up €6,375 (+53.4%), from €11,949 to €18,324
of which Trade receivables: +€3,866
- Tangible fixed assets -€1,820
down €1,820 (-43.7%), from €4,165 to €2,345
of which Plant, machinery and equipment: -€1,181
- Reserves +€51,069
up €51,069 (+146.5%), from €34,870 to €85,938
- Other debts +€9,677
up €9,677 (+30.8%), from €31,427 to €41,104
- Trade debts +€3,125
up €3,125 (+141.2%), from €2,213 to €5,338
- Tax, wage and social debts -€2,534
down €2,534 (-20.6%), from €12,300 to €9,766
- Gross operating margin +€20,258
up €20,258 (+38.4%), from €52,741 to €72,999
- Taxes +€2,633
up €2,633 (+18.4%), from €14,282 to €16,916
- Financial charges +€900
up €900 (+900.6%), from €100 to €999
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 | €99,448 | €160,738 | +€61,290 | +61.6% |
| Fixed assets | 21/28 | €4,165 | €2,345 | -€1,820 | -43.7% |
| Tangible fixed assets | 22/27 | €4,165 | €2,345 | -€1,820 | -43.7% |
| Plant, machinery and equipment | 23 | €3,349 | €2,168 | -€1,181 | -35.3% |
| Furniture and vehicles | 24 | €816 | €177 | -€639 | -78.3% |
| Current assets | 29/58 | €95,283 | €158,393 | +€63,110 | +66.2% |
| Amounts receivable within one year | 40/41 | €11,949 | €18,324 | +€6,375 | +53.4% |
| Trade receivables | 40 | €11,374 | €15,239 | +€3,866 | +34.0% |
| Other amounts receivable | 41 | €575 | €3,084 | +€2,509 | +436.4% |
| Cash at bank and in hand | 54/58 | €81,676 | €108,757 | +€27,082 | +33.2% |
| Deferred charges and accrued income | 490/1 | €1,659 | €31,312 | +€29,653 | +1787.7% |
| Total equity and liabilities | 10/49 | €99,448 | €160,738 | +€61,290 | +61.6% |
| Equity | 10/15 | €53,462 | €104,530 | +€51,069 | +95.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,870 | €85,938 | +€51,069 | +146.5% |
| Distributable reserves | 133 | €34,870 | €85,938 | +€51,069 | +146.5% |
| Amounts payable | 17/49 | €45,987 | €56,208 | +€10,221 | +22.2% |
| Amounts payable within one year | 42/48 | €45,940 | €56,208 | +€10,268 | +22.4% |
| Trade debts | 44 | €2,213 | €5,338 | +€3,125 | +141.2% |
| Suppliers | 440/4 | €2,213 | €5,338 | +€3,125 | +141.2% |
| Taxes, remuneration and social security | 45 | €12,300 | €9,766 | -€2,534 | -20.6% |
| Taxes | 450/3 | €12,300 | €9,766 | -€2,534 | -20.6% |
| Other amounts payable | 47/48 | €31,427 | €41,104 | +€9,677 | +30.8% |
| Accrued charges and deferred income | 492/3 | €47 | - | -€47 | |
| Non-recurring operating income | 76A | - | €27,383 | +€27,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €1,820 | +€683 | +60.1% |
| Other operating charges | 640/8 | €1,854 | €1,364 | -€490 | -26.4% |
| Gross operating margin | 9900 | €52,741 | €72,999 | +€20,258 | +38.4% |
| Operating profit (loss) | 9901 | €49,750 | €69,815 | +€20,065 | +40.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €100 | €999 | +€900 | +900.6% |
| Recurring financial charges | 65 | €100 | €999 | +€900 | +900.6% |
| Profit (loss) for the period before taxes | 9903 | €49,651 | €68,817 | +€19,167 | +38.6% |
| Income taxes | 67/77 | €14,282 | €16,916 | +€2,633 | +18.4% |
| Profit (loss) for the period | 9904 | €35,368 | €51,902 | +€16,533 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,368 | €51,902 | +€16,533 | +46.7% |
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 11 October 2026 via checked.be.