YAYA CONSTRUCT: 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.
YAYA CONSTRUCT
Largest movements
- Receivables within one year +€11,401
up €11,401 (+28.7%), from €39,792 to €51,192
of which Other amounts receivable: +€20,652
- Cash -€10,901
down €10,901 (-47.7%), from €22,868 to €11,968
mainly Trade debts (-€13,469) and Receivables within one year (-€11,401)
- Tangible fixed assets -€7,200
down €7,200 (-4.1%), from €175,613 to €168,413
- Trade debts -€13,469
down €13,469 (-56.7%), from €23,746 to €10,277
- Profit (loss) carried forward +€3,984
up €3,984 (+9.9%), from -€40,290 to -€36,306
- Tax, wage and social debts +€2,785
up €2,785 (+57.8%), from €4,817 to €7,602
of which Remuneration and social security: +€4,777
- Depreciation -€19,687
down €19,687 (-73.2%), from €26,887 to €7,200
- Gross operating margin -€10,880
down €10,880 (-14.3%), from €75,992 to €65,112
- Staff costs +€10,496
up €10,496 (+24.0%), from €43,761 to €54,257
- Financial income +€1,015
up €1,015 (+117.9%), from €861 to €1,876
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 | €238,273 | €231,573 | -€6,700 | -2.8% |
| Fixed assets | 21/28 | €175,613 | €168,413 | -€7,200 | -4.1% |
| Tangible fixed assets | 22/27 | €175,613 | €168,413 | -€7,200 | -4.1% |
| Land and buildings | 22 | €175,613 | €168,413 | -€7,200 | -4.1% |
| Current assets | 29/58 | €62,660 | €63,160 | +€500 | +0.8% |
| Amounts receivable within one year | 40/41 | €39,792 | €51,192 | +€11,401 | +28.7% |
| Trade receivables | 40 | €16,512 | €7,260 | -€9,252 | -56.0% |
| Other amounts receivable | 41 | €23,280 | €43,932 | +€20,652 | +88.7% |
| Cash at bank and in hand | 54/58 | €22,868 | €11,968 | -€10,901 | -47.7% |
| Total equity and liabilities | 10/49 | €238,273 | €231,573 | -€6,700 | -2.8% |
| Equity | 10/15 | €209,710 | €213,694 | +€3,984 | +1.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,290 | -€36,306 | +€3,984 | +9.9% |
| Amounts payable | 17/49 | €28,563 | €17,879 | -€10,684 | -37.4% |
| Amounts payable within one year | 42/48 | €28,563 | €17,879 | -€10,684 | -37.4% |
| Trade debts | 44 | €23,746 | €10,277 | -€13,469 | -56.7% |
| Suppliers | 440/4 | €23,746 | €10,277 | -€13,469 | -56.7% |
| Taxes, remuneration and social security | 45 | €4,817 | €7,602 | +€2,785 | +57.8% |
| Taxes | 450/3 | €4,817 | €2,825 | -€1,992 | -41.4% |
| Remuneration and social security | 454/9 | - | €4,777 | +€4,777 | |
| Remuneration, social security and pensions | 62 | €43,761 | €54,257 | +€10,496 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,887 | €7,200 | -€19,687 | -73.2% |
| Other operating charges | 640/8 | €873 | €1,268 | +€395 | +45.2% |
| Gross operating margin | 9900 | €75,992 | €65,112 | -€10,880 | -14.3% |
| Operating profit (loss) | 9901 | €4,471 | €2,388 | -€2,083 | -46.6% |
| Financial income | 75/76B | €861 | €1,876 | +€1,015 | +117.9% |
| Recurring financial income | 75 | €861 | €1,876 | +€1,015 | +117.9% |
| Financial charges | 65/66B | €259 | €280 | +€22 | +8.4% |
| Recurring financial charges | 65 | €259 | €280 | +€22 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €5,074 | €3,984 | -€1,090 | -21.5% |
| Profit (loss) for the period | 9904 | €5,074 | €3,984 | -€1,090 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,074 | €3,984 | -€1,090 | -21.5% |
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 8 October 2026 via checked.be.