YASS: 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.
YASS
Largest movements
- Cash +€73,296
up €73,296 (+66.3%), from €110,622 to €183,918
mainly Net result for the year (+€202,547) and Other debts (+€29,640)
- Receivables within one year -€24,723
down €24,723 (-42.1%), from €58,694 to €33,971
of which Trade receivables: -€24,686
- Tangible fixed assets -€11,308
down €11,308 (-18.2%), from €62,250 to €50,942
of which Furniture and vehicles: -€11,129
- Other debts +€29,640
up €29,640 (+16.1%), from €184,245 to €213,886
- Tax, wage and social debts +€7,598
up €7,598 (+36.6%), from €20,761 to €28,359
- Trade debts -€4,125
down €4,125 (-59.9%), from €6,890 to €2,765
- Gross operating margin +€52,418
up €52,418 (+22.6%), from €232,163 to €284,581
- Taxes +€13,578
up €13,578 (+26.1%), from €52,089 to €65,667
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 | €232,967 | €269,299 | +€36,332 | +15.6% |
| Fixed assets | 21/28 | €62,250 | €50,942 | -€11,308 | -18.2% |
| Tangible fixed assets | 22/27 | €62,250 | €50,942 | -€11,308 | -18.2% |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €62,071 | €50,942 | -€11,129 | -17.9% |
| Current assets | 29/58 | €170,717 | €218,358 | +€47,641 | +27.9% |
| Amounts receivable within one year | 40/41 | €58,694 | €33,971 | -€24,723 | -42.1% |
| Trade receivables | 40 | €55,430 | €30,744 | -€24,686 | -44.5% |
| Other amounts receivable | 41 | €3,264 | €3,227 | -€37 | -1.1% |
| Cash at bank and in hand | 54/58 | €110,622 | €183,918 | +€73,296 | +66.3% |
| Deferred charges and accrued income | 490/1 | €1,401 | €469 | -€932 | -66.5% |
| Total equity and liabilities | 10/49 | €232,967 | €269,299 | +€36,332 | +15.6% |
| Equity | 10/15 | €20,868 | €23,415 | +€2,547 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408 | €2,955 | +€2,547 | +624.6% |
| Amounts payable | 17/49 | €212,099 | €245,885 | +€33,786 | +15.9% |
| Amounts payable within one year | 42/48 | €211,896 | €245,010 | +€33,114 | +15.6% |
| Trade debts | 44 | €6,890 | €2,765 | -€4,125 | -59.9% |
| Suppliers | 440/4 | €6,890 | €2,765 | -€4,125 | -59.9% |
| Taxes, remuneration and social security | 45 | €20,761 | €28,359 | +€7,598 | +36.6% |
| Taxes | 450/3 | €20,761 | €28,359 | +€7,598 | +36.6% |
| Other amounts payable | 47/48 | €184,245 | €213,886 | +€29,640 | +16.1% |
| Accrued charges and deferred income | 492/3 | €203 | €875 | +€672 | +331.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,966 | €13,114 | +€1,148 | +9.6% |
| Other operating charges | 640/8 | €2,363 | €3,515 | +€1,152 | +48.7% |
| Gross operating margin | 9900 | €232,163 | €284,581 | +€52,418 | +22.6% |
| Operating profit (loss) | 9901 | €217,834 | €267,953 | +€50,119 | +23.0% |
| Financial income | 75/76B | €1,052 | €971 | -€81 | -7.7% |
| Recurring financial income | 75 | €1,052 | €971 | -€81 | -7.7% |
| Financial charges | 65/66B | €68 | €710 | +€642 | +943.5% |
| Recurring financial charges | 65 | €68 | €710 | +€642 | +943.5% |
| Profit (loss) for the period before taxes | 9903 | €218,818 | €268,214 | +€49,396 | +22.6% |
| Income taxes | 67/77 | €52,089 | €65,667 | +€13,578 | +26.1% |
| Profit (loss) for the period | 9904 | €166,728 | €202,547 | +€35,818 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €166,728 | €202,547 | +€35,818 | +21.5% |
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 3 October 2026 via checked.be.