YATI: 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.
YATI
Largest movements
- Stocks and contracts -€1,553
down €1,553 (-28.8%), from €5,399 to €3,846
- Receivables within one year -€1,477
down €1,477 (-38.8%), from €3,810 to €2,333
- Cash +€1,253
up €1,253 (+36.6%), from €3,427 to €4,681
mainly Tax, wage and social debts (+€8,090) and Stocks and contracts (+€1,553)
- Tangible fixed assets +€563
up €563 (+8.3%), from €6,798 to €7,361
of which Plant, machinery and equipment: +€1,010
- Profit (loss) carried forward -€8,955
down €8,955 (-60.2%), from -€14,874 to -€23,829
- Tax, wage and social debts +€8,090
up €8,090 (+3852.4%), from €210 to €8,300
of which Remuneration and social security: +€7,500
- Trade debts -€519
down €519 (-14.4%), from €3,606 to €3,087
- Gross operating margin -€34,947
down €34,947, from €32,459 to -€2,487
- Staff costs -€25,929
down €25,929 (-88.6%), from €29,281 to €3,352
- Other operating charges -€1,188
down €1,188 (-41.6%), from €2,857 to €1,669
- Depreciation +€975
up €975 (+359.2%), from €271 to €1,246
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 | €24,441 | €23,058 | -€1,383 | -5.7% |
| Fixed assets | 21/28 | €11,635 | €12,199 | +€563 | +4.8% |
| Tangible fixed assets | 22/27 | €6,798 | €7,361 | +€563 | +8.3% |
| Plant, machinery and equipment | 23 | €2,391 | €3,401 | +€1,010 | +42.2% |
| Other tangible fixed assets | 26 | €4,407 | €3,960 | -€447 | -10.1% |
| Financial fixed assets | 28 | €4,837 | €4,837 | = | 0.0% |
| Current assets | 29/58 | €12,806 | €10,859 | -€1,946 | -15.2% |
| Stocks and contracts in progress | 3 | €5,399 | €3,846 | -€1,553 | -28.8% |
| Stocks | 30/36 | €5,399 | €3,846 | -€1,553 | -28.8% |
| Amounts receivable within one year | 40/41 | €3,810 | €2,333 | -€1,477 | -38.8% |
| Other amounts receivable | 41 | €3,810 | €2,333 | -€1,477 | -38.8% |
| Cash at bank and in hand | 54/58 | €3,427 | €4,681 | +€1,253 | +36.6% |
| Deferred charges and accrued income | 490/1 | €170 | - | -€170 | |
| Total equity and liabilities | 10/49 | €24,441 | €23,058 | -€1,383 | -5.7% |
| Equity | 10/15 | €19,226 | €10,271 | -€8,955 | -46.6% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,874 | -€23,829 | -€8,955 | -60.2% |
| Amounts payable | 17/49 | €5,215 | €12,786 | +€7,571 | +145.2% |
| Amounts payable within one year | 42/48 | €5,215 | €12,786 | +€7,571 | +145.2% |
| Trade debts | 44 | €3,606 | €3,087 | -€519 | -14.4% |
| Suppliers | 440/4 | €3,606 | €3,087 | -€519 | -14.4% |
| Taxes, remuneration and social security | 45 | €210 | €8,300 | +€8,090 | +3852.4% |
| Taxes | 450/3 | €210 | €800 | +€590 | +281.0% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €1,399 | €1,399 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,281 | €3,352 | -€25,929 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €1,246 | +€975 | +359.2% |
| Other operating charges | 640/8 | €2,857 | €1,669 | -€1,188 | -41.6% |
| Gross operating margin | 9900 | €32,459 | -€2,487 | -€34,947 | |
| Operating profit (loss) | 9901 | €49 | -€8,755 | -€8,804 | |
| Financial income | 75/76B | €160 | €44 | -€116 | -72.7% |
| Recurring financial income | 75 | €160 | €44 | -€116 | -72.7% |
| Financial charges | 65/66B | €108 | €244 | +€136 | +126.3% |
| Recurring financial charges | 65 | €108 | €244 | +€136 | +126.3% |
| Profit (loss) for the period before taxes | 9903 | €102 | -€8,955 | -€9,056 | |
| Profit (loss) for the period | 9904 | €102 | -€8,955 | -€9,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €102 | -€8,955 | -€9,056 |
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.