YAWANO: 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.
YAWANO
Largest movements
- Cash -€28,535
down €28,535 (-66.6%), from €42,871 to €14,336
mainly Receivables within one year (-€16,016) and Investment in fixed assets (net) (-€13,443)
- Receivables within one year +€16,016
up €16,016 (+404%), from €3,969 to €19,985
of which Other amounts receivable: +€11,891
- Tangible fixed assets +€9,091
up €9,091 (+187%), from €4,860 to €13,952
of which Other tangible fixed assets: +€12,584
- Stocks and contracts -€1,862
down €1,862 (-12.4%), from €15,040 to €13,178
- Deferred charges and accrued income -€864
down €864 (-53.7%), from €1,609 to €745
- Profit (loss) carried forward -€12,512
down €12,512 (-32.3%), from €38,774 to €26,262
- Trade debts +€4,577
up €4,577 (+41.6%), from €11,009 to €15,587
- Tax, wage and social debts +€1,753
up €1,753 (+20.3%), from €8,637 to €10,389
of which Remuneration and social security: +€4,988
- Gross operating margin -€11,933
down €11,933 (-17.0%), from €70,012 to €58,079
- Staff costs +€6,832
up €6,832 (+12.5%), from €54,848 to €61,680
- Taxes -€5,723
down €5,723, from €5,422 to -€301
- Depreciation -€5,620
down €5,620 (-56.4%), from €9,972 to €4,351
- Other operating charges +€861
up €861 (+77.1%), from €1,117 to €1,978
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 | €78,880 | €72,727 | -€6,153 | -7.8% |
| Fixed assets | 21/28 | €15,390 | €24,482 | +€9,091 | +59.1% |
| Tangible fixed assets | 22/27 | €4,860 | €13,952 | +€9,091 | +187% |
| Plant, machinery and equipment | 23 | €397 | - | -€397 | |
| Furniture and vehicles | 24 | €3,095 | - | -€3,095 | |
| Other tangible fixed assets | 26 | €1,368 | €13,952 | +€12,584 | +920% |
| Financial fixed assets | 28 | €10,530 | €10,530 | = | 0.0% |
| Current assets | 29/58 | €63,489 | €48,245 | -€15,244 | -24.0% |
| Stocks and contracts in progress | 3 | €15,040 | €13,178 | -€1,862 | -12.4% |
| Stocks | 30/36 | €15,040 | €13,178 | -€1,862 | -12.4% |
| Amounts receivable within one year | 40/41 | €3,969 | €19,985 | +€16,016 | +404% |
| Trade receivables | 40 | €2,041 | €6,166 | +€4,126 | +202% |
| Other amounts receivable | 41 | €1,928 | €13,819 | +€11,891 | +617% |
| Cash at bank and in hand | 54/58 | €42,871 | €14,336 | -€28,535 | -66.6% |
| Deferred charges and accrued income | 490/1 | €1,609 | €745 | -€864 | -53.7% |
| Total equity and liabilities | 10/49 | €78,880 | €72,727 | -€6,153 | -7.8% |
| Equity | 10/15 | €59,234 | €46,722 | -€12,512 | -21.1% |
| 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 | €38,774 | €26,262 | -€12,512 | -32.3% |
| Amounts payable | 17/49 | €19,646 | €26,005 | +€6,359 | +32.4% |
| Amounts payable within one year | 42/48 | €19,646 | €26,005 | +€6,359 | +32.4% |
| Financial debts | 43 | - | €29 | +€29 | |
| Credit institutions | 430/8 | - | €29 | +€29 | |
| Trade debts | 44 | €11,009 | €15,587 | +€4,577 | +41.6% |
| Suppliers | 440/4 | €11,009 | €15,587 | +€4,577 | +41.6% |
| Taxes, remuneration and social security | 45 | €8,637 | €10,389 | +€1,753 | +20.3% |
| Taxes | 450/3 | €6,115 | €2,880 | -€3,235 | -52.9% |
| Remuneration and social security | 454/9 | €2,522 | €7,510 | +€4,988 | +198% |
| Remuneration, social security and pensions | 62 | €54,848 | €61,680 | +€6,832 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,972 | €4,351 | -€5,620 | -56.4% |
| Other operating charges | 640/8 | €1,117 | €1,978 | +€861 | +77.1% |
| Non-recurring operating charges | 66A | - | €2,041 | +€2,041 | |
| Gross operating margin | 9900 | €70,012 | €58,079 | -€11,933 | -17.0% |
| Operating profit (loss) | 9901 | €4,076 | -€11,971 | -€16,047 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -64.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -64.9% |
| Financial charges | 65/66B | €131 | €843 | +€712 | +543% |
| Recurring financial charges | 65 | €131 | €843 | +€712 | +543% |
| Profit (loss) for the period before taxes | 9903 | €3,946 | -€12,813 | -€16,760 | |
| Income taxes | 67/77 | €5,422 | -€301 | -€5,723 | |
| Profit (loss) for the period | 9904 | -€1,475 | -€12,512 | -€11,037 | -748% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,475 | -€12,512 | -€11,037 | -748% |
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 15 October 2026 via checked.be.