Yayentofin: 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.
Yayentofin
Largest movements
- Tangible fixed assets -€9,476
down €9,476 (-46.2%), from €20,506 to €11,030
of which Furniture and vehicles: -€9,286
- Deferred charges and accrued income -€8,463
down €8,463 (-76.3%), from €11,093 to €2,630
- Cash +€6,116
up €6,116 (+4.5%), from €137,262 to €143,378
mainly Net result for the year (+€130,921) and Other debts (+€69,815)
- Other debts +€69,815
up €69,815 (+45,958%), from €152 to €69,967
- Reserves -€66,544
down €66,544 (-33.1%), from €200,813 to €134,268
- Tax, wage and social debts -€15,434
down €15,434 (-78.9%), from €19,550 to €4,116
- Gross operating margin +€20,132
up €20,132 (+12.5%), from €161,061 to €181,192
- Depreciation +€2,742
up €2,742 (+27.5%), from €9,987 to €12,730
- Taxes +€2,201
up €2,201 (+6.0%), from €36,471 to €38,672
- Financial income -€2,167
down €2,167 (-49.1%), from €4,417 to €2,250
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 | €227,573 | €215,084 | -€12,489 | -5.5% |
| Fixed assets | 21/28 | €20,506 | €11,030 | -€9,476 | -46.2% |
| Tangible fixed assets | 22/27 | €20,506 | €11,030 | -€9,476 | -46.2% |
| Land and buildings | 22 | €1,075 | €884 | -€190 | -17.7% |
| Furniture and vehicles | 24 | €19,432 | €10,146 | -€9,286 | -47.8% |
| Current assets | 29/58 | €207,066 | €204,053 | -€3,013 | -1.5% |
| Amounts receivable within one year | 40/41 | €8,711 | €8,045 | -€665 | -7.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,711 | €8,045 | -€665 | -7.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €137,262 | €143,378 | +€6,116 | +4.5% |
| Deferred charges and accrued income | 490/1 | €11,093 | €2,630 | -€8,463 | -76.3% |
| Total equity and liabilities | 10/49 | €227,573 | €215,084 | -€12,489 | -5.5% |
| Equity | 10/15 | €206,813 | €140,268 | -€66,544 | -32.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €200,813 | €134,268 | -€66,544 | -33.1% |
| Distributable reserves | 133 | €200,813 | €134,268 | -€66,544 | -33.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,760 | €74,815 | +€54,055 | +260% |
| Amounts payable within one year | 42/48 | €20,760 | €74,815 | +€54,055 | +260% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,058 | €732 | -€326 | -30.8% |
| Suppliers | 440/4 | €1,058 | €732 | -€326 | -30.8% |
| Taxes, remuneration and social security | 45 | €19,550 | €4,116 | -€15,434 | -78.9% |
| Taxes | 450/3 | €19,550 | €4,116 | -€15,434 | -78.9% |
| Other amounts payable | 47/48 | €152 | €69,967 | +€69,815 | +45,958% |
| Remuneration, social security and pensions | 62 | €128 | €0 | -€128 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,987 | €12,730 | +€2,742 | +27.5% |
| Other operating charges | 640/8 | €770 | €970 | +€200 | +25.9% |
| Gross operating margin | 9900 | €161,061 | €181,192 | +€20,132 | +12.5% |
| Operating profit (loss) | 9901 | €150,176 | €167,493 | +€17,317 | +11.5% |
| Financial income | 75/76B | €4,417 | €2,250 | -€2,167 | -49.1% |
| Recurring financial income | 75 | €4,417 | €2,250 | -€2,167 | -49.1% |
| Financial charges | 65/66B | €322 | €150 | -€172 | -53.4% |
| Recurring financial charges | 65 | €322 | €150 | -€172 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €154,270 | €169,593 | +€15,323 | +9.9% |
| Income taxes | 67/77 | €36,471 | €38,672 | +€2,201 | +6.0% |
| Profit (loss) for the period | 9904 | €117,799 | €130,921 | +€13,122 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €117,799 | €130,921 | +€13,122 | +11.1% |
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 26 October 2026 via checked.be.