YAVI PETROL: what changed
YAVI PETROL
Largest movements
- Receivables within one year +€20,835
up €20,835 (+35.1%), from €59,431 to €80,265
of which Trade receivables: +€28,799
- Cash -€16,780
down €16,780 (-23.6%), from €71,046 to €54,266
mainly Net result for the year (-€52,260) and Receivables within one year (-€20,835)
- Tangible fixed assets -€5,381
down €5,381 (-35.3%), from €15,225 to €9,843
of which Furniture and vehicles: -€9,005
- Deferred charges and accrued income -€3,221
down €3,221 (-73.1%), from €4,405 to €1,185
- Trade debts +€56,430
up €56,430 (+37.8%), from €149,283 to €205,714
- Profit (loss) carried forward -€52,260
down €52,260, from €988 to -€51,272
- Other debts -€5,397
down €5,397 (-16.7%), from €32,320 to €26,923
- Current portion of long-term debt -€3,260
no longer reported in 2025 (was €3,260)
- Staff costs +€89,174
up €89,174 (+29.4%), from €302,944 to €392,118
- Gross operating margin +€39,707
up €39,707 (+12.5%), from €318,373 to €358,081
- Depreciation -€5,695
down €5,695 (-70.8%), from €8,042 to €2,347
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 | €243,099 | €238,575 | -€4,524 | -1.9% |
| Fixed assets | 21/28 | €15,225 | €9,843 | -€5,381 | -35.3% |
| Tangible fixed assets | 22/27 | €15,225 | €9,843 | -€5,381 | -35.3% |
| Plant, machinery and equipment | 23 | €2,494 | €1,843 | -€650 | -26.1% |
| Furniture and vehicles | 24 | €9,005 | - | -€9,005 | |
| Other tangible fixed assets | 26 | €3,727 | €8,000 | +€4,273 | +115% |
| Current assets | 29/58 | €227,874 | €228,732 | +€858 | +0.4% |
| Stocks and contracts in progress | 3 | €92,992 | €93,016 | +€24 | 0.0% |
| Stocks | 30/36 | €92,992 | €93,016 | +€24 | 0.0% |
| Amounts receivable within one year | 40/41 | €59,431 | €80,265 | +€20,835 | +35.1% |
| Trade receivables | 40 | €456 | €29,256 | +€28,799 | +6,311% |
| Other amounts receivable | 41 | €58,974 | €51,010 | -€7,965 | -13.5% |
| Cash at bank and in hand | 54/58 | €71,046 | €54,266 | -€16,780 | -23.6% |
| Deferred charges and accrued income | 490/1 | €4,405 | €1,185 | -€3,221 | -73.1% |
| Total equity and liabilities | 10/49 | €243,099 | €238,575 | -€4,524 | -1.9% |
| Equity | 10/15 | €1,988 | -€50,272 | -€52,260 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €988 | -€51,272 | -€52,260 | |
| Amounts payable | 17/49 | €241,111 | €288,847 | +€47,736 | +19.8% |
| Amounts payable within one year | 42/48 | €241,111 | €288,847 | +€47,736 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €3,260 | - | -€3,260 | |
| Trade debts | 44 | €149,283 | €205,714 | +€56,430 | +37.8% |
| Suppliers | 440/4 | €149,283 | €205,714 | +€56,430 | +37.8% |
| Taxes, remuneration and social security | 45 | €56,247 | €56,210 | -€37 | -0.1% |
| Taxes | 450/3 | €7,934 | €5,226 | -€2,708 | -34.1% |
| Remuneration and social security | 454/9 | €48,313 | €50,984 | +€2,671 | +5.5% |
| Other amounts payable | 47/48 | €32,320 | €26,923 | -€5,397 | -16.7% |
| Remuneration, social security and pensions | 62 | €302,944 | €392,118 | +€89,174 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,042 | €2,347 | -€5,695 | -70.8% |
| Other operating charges | 640/8 | €1,345 | €1,865 | +€520 | +38.7% |
| Non-recurring operating charges | 66A | - | €7,352 | +€7,352 | |
| Gross operating margin | 9900 | €318,373 | €358,081 | +€39,707 | +12.5% |
| Operating profit (loss) | 9901 | €6,042 | -€45,601 | -€51,643 | |
| Financial income | 75/76B | €1,110 | €105 | -€1,005 | -90.5% |
| Recurring financial income | 75 | €1,110 | €105 | -€1,005 | -90.5% |
| Financial charges | 65/66B | €6,124 | €6,764 | +€640 | +10.5% |
| Recurring financial charges | 65 | €6,124 | €6,764 | +€640 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €1,029 | -€52,260 | -€53,288 | |
| Income taxes | 67/77 | €1,692 | - | -€1,692 | |
| Profit (loss) for the period | 9904 | -€664 | -€52,260 | -€51,596 | -7,773% |
| Profit (loss) for the period to be appropriated | 9905 | -€664 | -€52,260 | -€51,596 | -7,773% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.