YASO: 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.
YASO
Largest movements
- Tangible fixed assets -€27,640
down €27,640 (-4.0%), from €691,445 to €663,805
- Cash -€13,355
down €13,355 (-100.0%), from €13,358 to €3
mainly Debts after one year (-€49,580) and Trade debts (-€2,239)
- Debts after one year -€49,580
down €49,580 (-11.3%), from €437,442 to €387,862
- Profit (loss) carried forward +€8,112
up €8,112 (+29.1%), from -€27,882 to -€19,770
- Other operating charges +€2,130
up €2,130 (+91.5%), from €2,328 to €4,458
- Financial charges -€1,713
down €1,713 (-8.3%), from €20,588 to €18,875
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 | €705,138 | €664,157 | -€40,981 | -5.8% |
| Fixed assets | 21/28 | €691,445 | €663,805 | -€27,640 | -4.0% |
| Tangible fixed assets | 22/27 | €691,445 | €663,805 | -€27,640 | -4.0% |
| Land and buildings | 22 | €691,445 | €663,805 | -€27,640 | -4.0% |
| Current assets | 29/58 | €13,693 | €353 | -€13,340 | -97.4% |
| Cash at bank and in hand | 54/58 | €13,358 | €3 | -€13,355 | -100.0% |
| Deferred charges and accrued income | 490/1 | €335 | €350 | +€15 | +4.4% |
| Total equity and liabilities | 10/49 | €705,138 | €664,157 | -€40,981 | -5.8% |
| Equity | 10/15 | -€6,214 | €1,897 | +€8,111 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,468 | €15,468 | -€0 | 0.0% |
| Distributable reserves | 133 | €15,468 | €15,468 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€27,882 | -€19,770 | +€8,112 | +29.1% |
| Amounts payable | 17/49 | €711,352 | €662,260 | -€49,092 | -6.9% |
| Amounts payable after more than one year | 17 | €437,442 | €387,862 | -€49,580 | -11.3% |
| Financial debts | 170/4 | €437,442 | €387,862 | -€49,580 | -11.3% |
| Amounts payable within one year | 42/48 | €273,910 | €274,397 | +€487 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €47,753 | €49,580 | +€1,827 | +3.8% |
| Trade debts | 44 | €2,239 | - | -€2,239 | |
| Suppliers | 440/4 | €2,239 | - | -€2,239 | |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €222,418 | €223,317 | +€899 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,641 | €27,641 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,328 | €4,458 | +€2,130 | +91.5% |
| Gross operating margin | 9900 | €59,222 | €59,085 | -€137 | -0.2% |
| Operating profit (loss) | 9901 | €29,253 | €26,986 | -€2,267 | -7.7% |
| Financial charges | 65/66B | €20,588 | €18,875 | -€1,713 | -8.3% |
| Recurring financial charges | 65 | €20,588 | €18,875 | -€1,713 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €8,665 | €8,111 | -€554 | -6.4% |
| Profit (loss) for the period | 9904 | €8,665 | €8,111 | -€554 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,665 | €8,111 | -€554 | -6.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.