YAYETA: 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.
YAYETA
Largest movements
- Tangible fixed assets -€16,971
down €16,971 (-34.2%), from €49,686 to €32,715
of which Furniture and vehicles: -€10,546
- Cash +€7,735
up €7,735 (+39.2%), from €19,718 to €27,453
mainly Trade debts (+€34,900) and Depreciation (+€14,287)
- Receivables within one year +€4,271
up €4,271 (+8.6%), from €49,424 to €53,695
of which Trade receivables: +€15,297
- Deferred charges and accrued income +€1,903
up €1,903 (+1,711%), from €111 to €2,015
- Trade debts +€34,900
up €34,900 (+143%), from €24,337 to €59,238
of which Suppliers: +€34,830
- Other debts -€27,241
down €27,241 (-95.1%), from €28,637 to €1,395
- Tax, wage and social debts -€9,561
down €9,561 (-21.8%), from €43,895 to €34,334
of which Remuneration and social security: -€9,127
- Accrued charges and deferred income -€1,748
no longer reported in 2025 (was €1,748)
- Profit (loss) carried forward +€1,620
up €1,620 (+35.7%), from -€4,543 to -€2,923
- Staff costs +€26,293
up €26,293 (+17.8%), from €147,748 to €174,041
- Gross operating margin +€18,493
up €18,493 (+9.5%), from €194,633 to €213,127
- Other operating charges +€13,019
up €13,019 (+14,119%), from €92 to €13,112
- Financial charges +€2,135
up €2,135 (+28.6%), from €7,464 to €9,599
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 | €124,725 | €122,044 | -€2,680 | -2.1% |
| Fixed assets | 21/28 | €50,654 | €33,683 | -€16,971 | -33.5% |
| Tangible fixed assets | 22/27 | €49,686 | €32,715 | -€16,971 | -34.2% |
| Plant, machinery and equipment | 23 | €19,142 | €13,317 | -€5,825 | -30.4% |
| Furniture and vehicles | 24 | €25,442 | €14,896 | -€10,546 | -41.5% |
| Other tangible fixed assets | 26 | €5,102 | €4,502 | -€600 | -11.8% |
| Financial fixed assets | 28 | €968 | €968 | = | 0.0% |
| Current assets | 29/58 | €74,070 | €88,361 | +€14,291 | +19.3% |
| Stocks and contracts in progress | 3 | €4,817 | €5,199 | +€381 | +7.9% |
| Stocks | 30/36 | €4,817 | €5,199 | +€381 | +7.9% |
| Amounts receivable within one year | 40/41 | €49,424 | €53,695 | +€4,271 | +8.6% |
| Trade receivables | 40 | €38,199 | €53,496 | +€15,297 | +40.0% |
| Other amounts receivable | 41 | €11,224 | €198 | -€11,026 | -98.2% |
| Cash at bank and in hand | 54/58 | €19,718 | €27,453 | +€7,735 | +39.2% |
| Deferred charges and accrued income | 490/1 | €111 | €2,015 | +€1,903 | +1,711% |
| Total equity and liabilities | 10/49 | €124,725 | €122,044 | -€2,680 | -2.1% |
| Equity | 10/15 | €25,457 | €27,077 | +€1,620 | +6.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,543 | -€2,923 | +€1,620 | +35.7% |
| Amounts payable | 17/49 | €99,268 | €94,967 | -€4,300 | -4.3% |
| Amounts payable within one year | 42/48 | €97,519 | €94,967 | -€2,552 | -2.6% |
| Trade debts | 44 | €24,337 | €59,238 | +€34,900 | +143% |
| Suppliers | 440/4 | €24,337 | €59,168 | +€34,830 | +143% |
| Bills of exchange payable | 441 | - | €70 | +€70 | |
| Advances received on contracts in progress | 46 | €650 | - | -€650 | |
| Taxes, remuneration and social security | 45 | €43,895 | €34,334 | -€9,561 | -21.8% |
| Taxes | 450/3 | €6,631 | €6,197 | -€434 | -6.5% |
| Remuneration and social security | 454/9 | €37,264 | €28,137 | -€9,127 | -24.5% |
| Other amounts payable | 47/48 | €28,637 | €1,395 | -€27,241 | -95.1% |
| Accrued charges and deferred income | 492/3 | €1,748 | - | -€1,748 | |
| Remuneration, social security and pensions | 62 | €147,748 | €174,041 | +€26,293 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,861 | €14,287 | -€574 | -3.9% |
| Other operating charges | 640/8 | €92 | €13,112 | +€13,019 | +14,119% |
| Gross operating margin | 9900 | €194,633 | €213,127 | +€18,493 | +9.5% |
| Operating profit (loss) | 9901 | €31,933 | €11,687 | -€20,246 | -63.4% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €7,464 | €9,599 | +€2,135 | +28.6% |
| Recurring financial charges | 65 | €7,464 | €9,599 | +€2,135 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €24,498 | €2,088 | -€22,409 | -91.5% |
| Income taxes | 67/77 | - | €468 | +€468 | |
| Profit (loss) for the period | 9904 | €24,498 | €1,620 | -€22,877 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,498 | €1,620 | -€22,877 | -93.4% |
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 14 October 2026 via checked.be.