YAVARI: 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.
YAVARI
Largest movements
- Cash -€13,475
down €13,475 (-36.6%), from €36,845 to €23,370
mainly Net result for the year (-€9,335) and Receivables within one year (-€7,041)
- Receivables within one year +€7,041
up €7,041 (+16.9%), from €41,763 to €48,804
of which Other amounts receivable: +€6,112
- Stocks and contracts -€6,830
down €6,830 (-34.5%), from €19,811 to €12,981
- Profit (loss) carried forward -€9,335
down €9,335 (-21.2%), from €44,046 to €34,710
- Tax, wage and social debts -€1,676
down €1,676 (-26.0%), from €6,443 to €4,767
- Trade debts -€1,409
down €1,409 (-8.1%), from €17,347 to €15,938
- Gross operating margin -€32,729
down €32,729 (-44.7%), from €73,223 to €40,494
- Financial charges -€24,920
down €24,920 (-32.8%), from €76,039 to €51,119
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 | €98,669 | €85,416 | -€13,253 | -13.4% |
| Current assets | 29/58 | €98,669 | €85,416 | -€13,253 | -13.4% |
| Stocks and contracts in progress | 3 | €19,811 | €12,981 | -€6,830 | -34.5% |
| Stocks | 30/36 | €19,811 | €12,981 | -€6,830 | -34.5% |
| Amounts receivable within one year | 40/41 | €41,763 | €48,804 | +€7,041 | +16.9% |
| Trade receivables | 40 | €1,091 | €2,020 | +€929 | +85.2% |
| Other amounts receivable | 41 | €40,672 | €46,784 | +€6,112 | +15.0% |
| Cash at bank and in hand | 54/58 | €36,845 | €23,370 | -€13,475 | -36.6% |
| Deferred charges and accrued income | 490/1 | €250 | €260 | +€10 | +4.0% |
| Total equity and liabilities | 10/49 | €98,669 | €85,416 | -€13,253 | -13.4% |
| Equity | 10/15 | €74,046 | €64,710 | -€9,335 | -12.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,046 | €34,710 | -€9,335 | -21.2% |
| Amounts payable | 17/49 | €24,624 | €20,705 | -€3,918 | -15.9% |
| Amounts payable within one year | 42/48 | €24,624 | €20,705 | -€3,918 | -15.9% |
| Trade debts | 44 | €17,347 | €15,938 | -€1,409 | -8.1% |
| Suppliers | 440/4 | €17,347 | €15,938 | -€1,409 | -8.1% |
| Taxes, remuneration and social security | 45 | €6,443 | €4,767 | -€1,676 | -26.0% |
| Taxes | 450/3 | €6,443 | €4,767 | -€1,676 | -26.0% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Other operating charges | 640/8 | €808 | €278 | -€529 | -65.5% |
| Gross operating margin | 9900 | €73,223 | €40,494 | -€32,729 | -44.7% |
| Operating profit (loss) | 9901 | €72,416 | €40,216 | -€32,200 | -44.5% |
| Financial income | 75/76B | €1,877 | €1,568 | -€309 | -16.4% |
| Recurring financial income | 75 | €1,877 | €1,546 | -€330 | -17.6% |
| Non-recurring financial income | 76B | - | €22 | +€22 | |
| Financial charges | 65/66B | €76,039 | €51,119 | -€24,920 | -32.8% |
| Recurring financial charges | 65 | €76,039 | €51,119 | -€24,920 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,747 | -€9,335 | -€7,588 | -434.4% |
| Profit (loss) for the period | 9904 | -€1,747 | -€9,335 | -€7,588 | -434.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,747 | -€9,335 | -€7,588 | -434.4% |
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 10 October 2026 via checked.be.