YAWS: 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.
YAWS
Largest movements
- Cash +€170,328
up €170,328 (+302.7%), from €56,276 to €226,604
mainly Net result for the year (+€129,204) and Tax, wage and social debts (+€40,751)
- Receivables within one year -€26,013
down €26,013 (-41.9%), from €62,030 to €36,016
of which Trade receivables: -€26,040
- Receivables after one year +€10,000
new in 2025: €10,000
- Reserves +€128,371
up €128,371 (+228.6%), from €56,151 to €184,522
- Tax, wage and social debts +€40,751
up €40,751 (+135.4%), from €30,105 to €70,856
- Trade debts -€18,362
down €18,362 (-70.9%), from €25,908 to €7,546
- Gross operating margin +€92,298
up €92,298 (+118.1%), from €78,157 to €170,455
- Taxes +€15,090
up €15,090 (+66.5%), from €22,702 to €37,792
- Financial income -€2,760
down €2,760 (-92.7%), from €2,977 to €217
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 | €124,162 | €277,242 | +€153,080 | +123.3% |
| Fixed assets | 21/28 | €5,621 | €4,013 | -€1,608 | -28.6% |
| Intangible fixed assets | 21 | €850 | €650 | -€200 | -23.5% |
| Tangible fixed assets | 22/27 | €4,771 | €3,363 | -€1,408 | -29.5% |
| Plant, machinery and equipment | 23 | €850 | €650 | -€200 | -23.5% |
| Furniture and vehicles | 24 | €3,921 | €2,713 | -€1,208 | -30.8% |
| Current assets | 29/58 | €118,541 | €273,229 | +€154,688 | +130.5% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €62,030 | €36,016 | -€26,013 | -41.9% |
| Trade receivables | 40 | €61,711 | €35,671 | -€26,040 | -42.2% |
| Other amounts receivable | 41 | €319 | €346 | +€27 | +8.4% |
| Cash at bank and in hand | 54/58 | €56,276 | €226,604 | +€170,328 | +302.7% |
| Deferred charges and accrued income | 490/1 | €236 | €609 | +€373 | +158.0% |
| Total equity and liabilities | 10/49 | €124,162 | €277,242 | +€153,080 | +123.3% |
| Equity | 10/15 | €59,151 | €187,522 | +€128,371 | +217.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,151 | €184,522 | +€128,371 | +228.6% |
| Distributable reserves | 133 | €56,151 | €184,522 | +€128,371 | +228.6% |
| Amounts payable | 17/49 | €65,011 | €89,720 | +€24,709 | +38.0% |
| Amounts payable within one year | 42/48 | €65,011 | €88,205 | +€23,193 | +35.7% |
| Trade debts | 44 | €25,908 | €7,546 | -€18,362 | -70.9% |
| Suppliers | 440/4 | €25,908 | €7,546 | -€18,362 | -70.9% |
| Taxes, remuneration and social security | 45 | €30,105 | €70,856 | +€40,751 | +135.4% |
| Taxes | 450/3 | €30,105 | €70,856 | +€40,751 | +135.4% |
| Other amounts payable | 47/48 | €8,998 | €9,803 | +€805 | +8.9% |
| Accrued charges and deferred income | 492/3 | - | €1,515 | +€1,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €1,909 | +€1,234 | +182.6% |
| Other operating charges | 640/8 | €141 | - | -€141 | |
| Non-recurring operating charges | 66A | €519 | - | -€519 | |
| Gross operating margin | 9900 | €78,157 | €170,455 | +€92,298 | +118.1% |
| Operating profit (loss) | 9901 | €76,821 | €168,545 | +€91,724 | +119.4% |
| Financial income | 75/76B | €2,977 | €217 | -€2,760 | -92.7% |
| Recurring financial income | 75 | €2,977 | €217 | -€2,760 | -92.7% |
| Financial charges | 65/66B | €87 | €1,766 | +€1,679 | +1937.3% |
| Recurring financial charges | 65 | €87 | €1,766 | +€1,679 | +1937.3% |
| Profit (loss) for the period before taxes | 9903 | €79,711 | €166,997 | +€87,285 | +109.5% |
| Income taxes | 67/77 | €22,702 | €37,792 | +€15,090 | +66.5% |
| Profit (loss) for the period | 9904 | €57,010 | €129,204 | +€72,195 | +126.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,010 | €129,204 | +€72,195 | +126.6% |
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 7 October 2026 via checked.be.