YASSER: 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.
YASSER
Largest movements
- Cash -€1,374
down €1,374 (-74.0%), from €1,857 to €483
mainly Trade debts (-€1,230) and Tax, wage and social debts (-€536)
- Receivables within one year +€332
up €332 (+1,684%), from €20 to €352
- Deferred charges and accrued income -€274
no longer reported in 2025 (was €274)
- Trade debts -€1,230
down €1,230 (-71.8%), from €1,714 to €484
- Tax, wage and social debts -€536
no longer reported in 2025 (was €536)
- Profit (loss) carried forward +€416
up €416 (+5.7%), from -€7,268 to -€6,851
- Other operating charges -€138
down €138 (-24.1%), from €570 to €433
- Financial charges -€117
down €117 (-18.2%), from €642 to €525
- Gross operating margin +€78
up €78 (+6.0%), from €1,296 to €1,374
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.
Derived cash bridge
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 | €18,651 | €17,335 | -€1,316 | -7.1% |
| Fixed assets | 21/28 | €16,000 | €16,000 | = | 0.0% |
| Intangible fixed assets | 21 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €2,651 | €1,335 | -€1,316 | -49.6% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20 | €352 | +€332 | +1,684% |
| Other amounts receivable | 41 | €20 | €352 | +€332 | +1,684% |
| Cash at bank and in hand | 54/58 | €1,857 | €483 | -€1,374 | -74.0% |
| Deferred charges and accrued income | 490/1 | €274 | - | -€274 | |
| Total equity and liabilities | 10/49 | €18,651 | €17,335 | -€1,316 | -7.1% |
| Equity | 10/15 | €11,324 | €11,741 | +€416 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,268 | -€6,851 | +€416 | +5.7% |
| Amounts payable | 17/49 | €7,326 | €5,595 | -€1,732 | -23.6% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,326 | €595 | -€1,732 | -74.4% |
| Trade debts | 44 | €1,714 | €484 | -€1,230 | -71.8% |
| Suppliers | 440/4 | €1,714 | €484 | -€1,230 | -71.8% |
| Taxes, remuneration and social security | 45 | €536 | - | -€536 | |
| Taxes | 450/3 | €536 | - | -€536 | |
| Other amounts payable | 47/48 | €76 | €110 | +€34 | +45.2% |
| Other operating charges | 640/8 | €570 | €433 | -€138 | -24.1% |
| Gross operating margin | 9900 | €1,296 | €1,374 | +€78 | +6.0% |
| Operating profit (loss) | 9901 | €726 | €941 | +€215 | +29.7% |
| Financial charges | 65/66B | €642 | €525 | -€117 | -18.2% |
| Recurring financial charges | 65 | €642 | €525 | -€117 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €84 | €416 | +€332 | +395% |
| Profit (loss) for the period | 9904 | €84 | €416 | +€332 | +395% |
| Profit (loss) for the period to be appropriated | 9905 | €84 | €416 | +€332 | +395% |
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 17 October 2026 via checked.be.