YASTI: 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.
YASTI
Largest movements
- Receivables within one year +€42,498
up €42,498 (+171.7%), from €24,754 to €67,251
of which Trade receivables: +€46,778
- Cash -€21,491
down €21,491 (-13.9%), from €154,138 to €132,647
mainly Investment in fixed assets (net) (-€52,881) and Contributions, distributions and other (-€48,571)
- Current investments +€17,310
up €17,310 (+32.1%), from €54,000 to €71,310
- Other debts +€69,665
up €69,665 (+90.2%), from €77,249 to €146,914
- Debts after one year -€28,108
down €28,108 (-11.2%), from €250,458 to €222,350
- Tax, wage and social debts +€17,897
up €17,897 (+133.3%), from €13,427 to €31,323
- Trade debts -€9,829
down €9,829 (-81.6%), from €12,038 to €2,209
- Depreciation +€13,104
up €13,104 (+37.6%), from €34,888 to €47,992
- Gross operating margin -€10,561
down €10,561 (-7.3%), from €144,300 to €133,739
- Taxes -€6,381
down €6,381 (-25.3%), from €25,216 to €18,835
- Financial charges +€5,562
up €5,562 (+37.2%), from €14,937 to €20,500
- Financial income -€3,568
down €3,568 (-70.6%), from €5,055 to €1,488
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 | €778,722 | €821,711 | +€42,988 | +5.5% |
| Fixed assets | 21/28 | €545,387 | €550,276 | +€4,889 | +0.9% |
| Tangible fixed assets | 22/27 | €545,387 | €550,276 | +€4,889 | +0.9% |
| Land and buildings | 22 | €389,790 | €395,782 | +€5,992 | +1.5% |
| Plant, machinery and equipment | 23 | €17,822 | €18,054 | +€232 | +1.3% |
| Furniture and vehicles | 24 | €84,603 | €63,712 | -€20,891 | -24.7% |
| Leasing and similar rights | 25 | €7,114 | €0 | -€7,114 | -100.0% |
| Other tangible fixed assets | 26 | €46,057 | €72,727 | +€26,670 | +57.9% |
| Current assets | 29/58 | €233,336 | €271,435 | +€38,099 | +16.3% |
| Stocks and contracts in progress | 3 | €357 | €0 | -€357 | -100.0% |
| Stocks | 30/36 | €357 | €0 | -€357 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,754 | €67,251 | +€42,498 | +171.7% |
| Trade receivables | 40 | €20,474 | €67,251 | +€46,778 | +228.5% |
| Other amounts receivable | 41 | €4,280 | €0 | -€4,280 | -100.0% |
| Current investments | 50/53 | €54,000 | €71,310 | +€17,310 | +32.1% |
| Cash at bank and in hand | 54/58 | €154,138 | €132,647 | -€21,491 | -13.9% |
| Deferred charges and accrued income | 490/1 | €87 | €227 | +€140 | +160.9% |
| Total equity and liabilities | 10/49 | €778,722 | €821,711 | +€42,988 | +5.5% |
| Equity | 10/15 | €390,398 | €388,508 | -€1,890 | -0.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €377,898 | €376,008 | -€1,890 | -0.5% |
| Distributable reserves | 133 | €377,898 | €376,008 | -€1,890 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €388,325 | €433,203 | +€44,878 | +11.6% |
| Amounts payable after more than one year | 17 | €250,458 | €222,350 | -€28,108 | -11.2% |
| Financial debts | 170/4 | €250,458 | €222,350 | -€28,108 | -11.2% |
| Amounts payable within one year | 42/48 | €135,184 | €210,853 | +€75,668 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €32,471 | €30,406 | -€2,064 | -6.4% |
| Trade debts | 44 | €12,038 | €2,209 | -€9,829 | -81.6% |
| Suppliers | 440/4 | €12,038 | €2,209 | -€9,829 | -81.6% |
| Taxes, remuneration and social security | 45 | €13,427 | €31,323 | +€17,897 | +133.3% |
| Taxes | 450/3 | €13,427 | €31,323 | +€17,897 | +133.3% |
| Other amounts payable | 47/48 | €77,249 | €146,914 | +€69,665 | +90.2% |
| Accrued charges and deferred income | 492/3 | €2,682 | €0 | -€2,682 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,888 | €47,992 | +€13,104 | +37.6% |
| Other operating charges | 640/8 | €1,190 | €1,219 | +€29 | +2.4% |
| Gross operating margin | 9900 | €144,300 | €133,739 | -€10,561 | -7.3% |
| Operating profit (loss) | 9901 | €108,222 | €84,528 | -€23,694 | -21.9% |
| Financial income | 75/76B | €5,055 | €1,488 | -€3,568 | -70.6% |
| Recurring financial income | 75 | €5,055 | €1,488 | -€3,568 | -70.6% |
| Financial charges | 65/66B | €14,937 | €20,500 | +€5,562 | +37.2% |
| Recurring financial charges | 65 | €14,937 | €20,500 | +€5,562 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €98,341 | €65,516 | -€32,825 | -33.4% |
| Income taxes | 67/77 | €25,216 | €18,835 | -€6,381 | -25.3% |
| Profit (loss) for the period | 9904 | €73,124 | €46,681 | -€26,443 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,124 | €46,681 | -€26,443 | -36.2% |
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 8 October 2026 via checked.be.