YAWALUNA: 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.
YAWALUNA
Largest movements
- Receivables within one year +€3,178
up €3,178 (+224%), from €1,420 to €4,598
of which Trade receivables: +€3,178
- Cash +€2,022
up €2,022 (+124%), from €1,636 to €3,657
mainly Net result for the year (+€5,729) and Tax, wage and social debts (+€2,350)
- Tangible fixed assets -€494
down €494 (-33.0%), from €1,497 to €1,003
- Profit (loss) carried forward +€5,729
up €5,729 (+30.7%), from -€18,668 to -€12,939
- Other debts -€3,126
down €3,126 (-94.7%), from €3,302 to €175
- Tax, wage and social debts +€2,350
up €2,350 (+202%), from €1,162 to €3,512
of which Taxes: +€1,424
- Trade debts -€247
no longer reported in 2025 (was €247)
- Gross operating margin +€7,171
up €7,171, from -€650 to €6,521
- Financial income -€430
down €430 (-99.8%), from €431 to €1
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.
Derived cash bridge
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 | €6,503 | €11,209 | +€4,706 | +72.4% |
| Fixed assets | 21/28 | €3,447 | €2,953 | -€494 | -14.3% |
| Tangible fixed assets | 22/27 | €1,497 | €1,003 | -€494 | -33.0% |
| Furniture and vehicles | 24 | €1,497 | €1,003 | -€494 | -33.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €3,056 | €8,255 | +€5,199 | +170% |
| Amounts receivable within one year | 40/41 | €1,420 | €4,598 | +€3,178 | +224% |
| Trade receivables | 40 | €1,420 | €4,598 | +€3,178 | +224% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €1,636 | €3,657 | +€2,022 | +124% |
| Total equity and liabilities | 10/49 | €6,503 | €11,209 | +€4,706 | +72.4% |
| Equity | 10/15 | €1,792 | €7,521 | +€5,729 | +320% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,668 | -€12,939 | +€5,729 | +30.7% |
| Amounts payable | 17/49 | €4,710 | €3,687 | -€1,023 | -21.7% |
| Amounts payable within one year | 42/48 | €4,710 | €3,687 | -€1,023 | -21.7% |
| Trade debts | 44 | €247 | - | -€247 | |
| Suppliers | 440/4 | €247 | - | -€247 | |
| Taxes, remuneration and social security | 45 | €1,162 | €3,512 | +€2,350 | +202% |
| Taxes | 450/3 | €1,162 | €2,586 | +€1,424 | +123% |
| Remuneration and social security | 454/9 | - | €926 | +€926 | |
| Other amounts payable | 47/48 | €3,302 | €175 | -€3,126 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €494 | +€16 | +3.4% |
| Other operating charges | 640/8 | €301 | €240 | -€61 | -20.3% |
| Gross operating margin | 9900 | -€650 | €6,521 | +€7,171 | |
| Operating profit (loss) | 9901 | -€1,429 | €5,787 | +€7,216 | |
| Financial income | 75/76B | €431 | €1 | -€430 | -99.8% |
| Recurring financial income | 75 | €431 | €1 | -€430 | -99.8% |
| Financial charges | 65/66B | €39 | €60 | +€20 | +52.4% |
| Recurring financial charges | 65 | €39 | €60 | +€20 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,037 | €5,729 | +€6,766 | |
| Profit (loss) for the period | 9904 | -€1,037 | €5,729 | +€6,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,037 | €5,729 | +€6,766 |
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 25 October 2026 via checked.be.