YASSINO: 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.
YASSINO
Largest movements
- Stocks and contracts +€21,965
up €21,965 (+14.7%), from €149,542 to €171,507
- Receivables within one year +€6,103
up €6,103 (+18.0%), from €33,823 to €39,926
of which Trade receivables: +€5,803
- Cash +€3,496
up €3,496 (+85.0%), from €4,113 to €7,609
mainly Tax, wage and social debts (+€26,708) and Other debts (+€12,000)
- Deferred charges and accrued income +€2,776
up €2,776 (+30.3%), from €9,148 to €11,924
- Tax, wage and social debts +€26,708
up €26,708 (+57.7%), from €46,260 to €72,968
of which Remuneration and social security: +€33,167
- Other debts +€12,000
up €12,000 (+79.6%), from €15,072 to €27,072
- Trade debts -€4,008
down €4,008 (-4.3%), from €93,796 to €89,788
- Profit (loss) carried forward -€2,512
down €2,512 (-71.0%), from €3,538 to €1,026
- Purchases and services -€90,997
down €90,997 (-41.9%), from €217,134 to €126,137
- Turnover -€64,344
down €64,344 (-22.5%), from €286,528 to €222,184
- Staff costs +€42,031
up €42,031 (+79.2%), from €53,094 to €95,125
- Gross operating margin +€27,116
up €27,116 (+38.2%), from €71,049 to €98,165
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 | €207,503 | €239,691 | +€32,188 | +15.5% |
| Fixed assets | 21/28 | €10,877 | €8,725 | -€2,152 | -19.8% |
| Tangible fixed assets | 22/27 | €3,527 | €1,375 | -€2,152 | -61.0% |
| Plant, machinery and equipment | 23 | €1,694 | - | -€1,694 | |
| Furniture and vehicles | 24 | €1,833 | €1,375 | -€458 | -25.0% |
| Financial fixed assets | 28 | €7,350 | €7,350 | = | 0.0% |
| Current assets | 29/58 | €196,626 | €230,966 | +€34,340 | +17.5% |
| Stocks and contracts in progress | 3 | €149,542 | €171,507 | +€21,965 | +14.7% |
| Stocks | 30/36 | €149,542 | €171,507 | +€21,965 | +14.7% |
| Amounts receivable within one year | 40/41 | €33,823 | €39,926 | +€6,103 | +18.0% |
| Trade receivables | 40 | €28,384 | €34,187 | +€5,803 | +20.4% |
| Other amounts receivable | 41 | €5,439 | €5,739 | +€300 | +5.5% |
| Cash at bank and in hand | 54/58 | €4,113 | €7,609 | +€3,496 | +85.0% |
| Deferred charges and accrued income | 490/1 | €9,148 | €11,924 | +€2,776 | +30.3% |
| Total equity and liabilities | 10/49 | €207,503 | €239,691 | +€32,188 | +15.5% |
| Equity | 10/15 | €22,375 | €19,863 | -€2,512 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237 | €237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €237 | €237 | = | 0.0% |
| Legal reserve | 130 | €237 | €237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,538 | €1,026 | -€2,512 | -71.0% |
| Amounts payable | 17/49 | €185,128 | €219,828 | +€34,700 | +18.7% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €155,128 | €189,828 | +€34,700 | +22.4% |
| Trade debts | 44 | €93,796 | €89,788 | -€4,008 | -4.3% |
| Suppliers | 440/4 | €93,796 | €89,788 | -€4,008 | -4.3% |
| Taxes, remuneration and social security | 45 | €46,260 | €72,968 | +€26,708 | +57.7% |
| Taxes | 450/3 | €6,471 | €12 | -€6,459 | -99.8% |
| Remuneration and social security | 454/9 | €39,789 | €72,956 | +€33,167 | +83.4% |
| Other amounts payable | 47/48 | €15,072 | €27,072 | +€12,000 | +79.6% |
| Turnover | 70 | €286,528 | €222,184 | -€64,344 | -22.5% |
| Non-recurring operating income | 76A | €1,655 | €2,118 | +€463 | +28.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €217,134 | €126,137 | -€90,997 | -41.9% |
| Remuneration, social security and pensions | 62 | €53,094 | €95,125 | +€42,031 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,743 | €2,152 | -€591 | -21.5% |
| Other operating charges | 640/8 | €5,918 | €3,130 | -€2,788 | -47.1% |
| Gross operating margin | 9900 | €71,049 | €98,165 | +€27,116 | +38.2% |
| Operating profit (loss) | 9901 | €9,294 | -€2,242 | -€11,536 | |
| Financial charges | 65/66B | €486 | €270 | -€216 | -44.4% |
| Recurring financial charges | 65 | €486 | €270 | -€216 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €8,808 | -€2,512 | -€11,320 | |
| Profit (loss) for the period | 9904 | €8,808 | -€2,512 | -€11,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,808 | -€2,512 | -€11,320 |
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 27 October 2026 via checked.be.