YAT CONSTRUCT: what changed
YAT CONSTRUCT
Largest movements
- Receivables within one year +€3,081
up €3,081 (+28.6%), from €10,789 to €13,870
of which Other amounts receivable: +€5,611
- Tangible fixed assets -€230
down €230 (-55.4%), from €415 to €185
- Profit (loss) carried forward +€3,464
up €3,464 (+44.2%), from €7,840 to €11,304
- Tax, wage and social debts -€1,020
down €1,020 (-51.1%), from €1,997 to €977
- Trade debts +€511
up €511 (+63.5%), from €806 to €1,317
- Gross operating margin -€4,107
down €4,107 (-40.5%), from €10,141 to €6,034
- Financial charges +€1,281
up €1,281 (+1,271%), from €101 to €1,382
- Taxes -€1,020
down €1,020 (-51.1%), from €1,997 to €977
- Other operating charges +€296
new in 2025: €296
- Financial income +€242
up €242 (+335%), from €72 to €314
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,643 | €14,598 | +€2,955 | +25.4% |
| Fixed assets | 21/28 | €415 | €185 | -€230 | -55.4% |
| Tangible fixed assets | 22/27 | €415 | €185 | -€230 | -55.4% |
| Plant, machinery and equipment | 23 | €415 | €185 | -€230 | -55.4% |
| Current assets | 29/58 | €11,228 | €14,413 | +€3,185 | +28.4% |
| Amounts receivable within one year | 40/41 | €10,789 | €13,870 | +€3,081 | +28.6% |
| Trade receivables | 40 | €5,750 | €3,221 | -€2,529 | -44.0% |
| Other amounts receivable | 41 | €5,039 | €10,649 | +€5,611 | +111% |
| Cash at bank and in hand | 54/58 | €439 | €543 | +€104 | +23.6% |
| Total equity and liabilities | 10/49 | €11,643 | €14,598 | +€2,955 | +25.4% |
| Equity | 10/15 | €8,840 | €12,304 | +€3,464 | +39.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,840 | €11,304 | +€3,464 | +44.2% |
| Amounts payable | 17/49 | €2,803 | €2,294 | -€508 | -18.1% |
| Amounts payable within one year | 42/48 | €2,803 | €2,294 | -€508 | -18.1% |
| Trade debts | 44 | €806 | €1,317 | +€511 | +63.5% |
| Suppliers | 440/4 | €806 | €1,317 | +€511 | +63.5% |
| Taxes, remuneration and social security | 45 | €1,997 | €977 | -€1,020 | -51.1% |
| Taxes | 450/3 | €1,997 | €977 | -€1,020 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €230 | -€45 | -16.3% |
| Other operating charges | 640/8 | - | €296 | +€296 | |
| Gross operating margin | 9900 | €10,141 | €6,034 | -€4,107 | -40.5% |
| Operating profit (loss) | 9901 | €9,866 | €5,508 | -€4,358 | -44.2% |
| Financial income | 75/76B | €72 | €314 | +€242 | +335% |
| Recurring financial income | 75 | €72 | €314 | +€242 | +335% |
| Financial charges | 65/66B | €101 | €1,382 | +€1,281 | +1,271% |
| Recurring financial charges | 65 | €101 | €1,382 | +€1,281 | +1,271% |
| Profit (loss) for the period before taxes | 9903 | €9,837 | €4,441 | -€5,397 | -54.9% |
| Income taxes | 67/77 | €1,997 | €977 | -€1,020 | -51.1% |
| Profit (loss) for the period | 9904 | €7,840 | €3,464 | -€4,377 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,840 | €3,464 | -€4,377 | -55.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.