Yayla: 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.
Yayla
Largest movements
- Cash +€236,487
up €236,487 (+17.0%), from €1.4m to €1.6m
mainly Receivables within one year (+€173,561) and Net result for the year (+€159,934)
- Receivables within one year -€173,561
down €173,561 (-79.6%), from €217,948 to €44,388
of which Trade receivables: -€199,650
- Stocks and contracts -€103,950
down €103,950 (-59.2%), from €175,450 to €71,500
- Reserves +€159,934
up €159,934 (+13.0%), from €1.2m to €1.4m
- Trade debts -€148,993
down €148,993 (-40.1%), from €371,683 to €222,689
- Other debts -€87,774
down €87,774 (-33.1%), from €265,018 to €177,243
- Tax, wage and social debts +€26,055
up €26,055 (+48.6%), from €53,596 to €79,651
of which Taxes: +€24,269
- Gross operating margin -€95,454
down €95,454 (-21.8%), from €437,442 to €341,989
- Taxes -€29,039
down €29,039 (-27.7%), from €104,751 to €75,712
- Staff costs +€13,217
up €13,217 (+24.8%), from €53,249 to €66,466
- Depreciation +€13,036
up €13,036 (+43.6%), from €29,930 to €42,967
- Financial income +€10,100
up €10,100 (+157.5%), from €6,414 to €16,514
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 | €1,946,540 | €1,891,695 | -€54,845 | -2.8% |
| Fixed assets | 21/28 | €158,554 | €144,670 | -€13,884 | -8.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €158,430 | €144,546 | -€13,884 | -8.8% |
| Land and buildings | 22 | €3,049 | €15,569 | +€12,520 | +410.6% |
| Plant, machinery and equipment | 23 | €31,779 | €37,169 | +€5,391 | +17.0% |
| Furniture and vehicles | 24 | €94,684 | €72,195 | -€22,488 | -23.8% |
| Other tangible fixed assets | 26 | €28,918 | €19,612 | -€9,306 | -32.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,787,986 | €1,747,025 | -€40,961 | -2.3% |
| Stocks and contracts in progress | 3 | €175,450 | €71,500 | -€103,950 | -59.2% |
| Stocks | 30/36 | €175,450 | €71,500 | -€103,950 | -59.2% |
| Amounts receivable within one year | 40/41 | €217,948 | €44,388 | -€173,561 | -79.6% |
| Trade receivables | 40 | €199,650 | €0 | -€199,650 | -100.0% |
| Other amounts receivable | 41 | €18,299 | €44,388 | +€26,089 | +142.6% |
| Cash at bank and in hand | 54/58 | €1,392,904 | €1,629,391 | +€236,487 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,684 | €1,747 | +€63 | +3.7% |
| Total equity and liabilities | 10/49 | €1,946,540 | €1,891,695 | -€54,845 | -2.8% |
| Equity | 10/15 | €1,249,093 | €1,409,027 | +€159,934 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,230,493 | €1,390,427 | +€159,934 | +13.0% |
| Distributable reserves | 133 | €1,230,493 | €1,390,427 | +€159,934 | +13.0% |
| Amounts payable | 17/49 | €697,447 | €482,669 | -€214,778 | -30.8% |
| Amounts payable after more than one year | 17 | €3,084 | - | -€3,084 | |
| Financial debts | 170/4 | €3,084 | - | -€3,084 | |
| Amounts payable within one year | 42/48 | €694,363 | €482,669 | -€211,694 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €3,084 | -€981 | -24.1% |
| Trade debts | 44 | €371,683 | €222,689 | -€148,993 | -40.1% |
| Suppliers | 440/4 | €371,683 | €222,689 | -€148,993 | -40.1% |
| Taxes, remuneration and social security | 45 | €53,596 | €79,651 | +€26,055 | +48.6% |
| Taxes | 450/3 | €44,208 | €68,478 | +€24,269 | +54.9% |
| Remuneration and social security | 454/9 | €9,388 | €11,174 | +€1,786 | +19.0% |
| Other amounts payable | 47/48 | €265,018 | €177,243 | -€87,774 | -33.1% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €53,249 | €66,466 | +€13,217 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,930 | €42,967 | +€13,036 | +43.6% |
| Other operating charges | 640/8 | €12,256 | €7,335 | -€4,921 | -40.2% |
| Gross operating margin | 9900 | €437,442 | €341,989 | -€95,454 | -21.8% |
| Operating profit (loss) | 9901 | €342,007 | €225,222 | -€116,785 | -34.1% |
| Financial income | 75/76B | €6,414 | €16,514 | +€10,100 | +157.5% |
| Recurring financial income | 75 | €6,414 | €16,514 | +€10,100 | +157.5% |
| Financial charges | 65/66B | €9,860 | €6,090 | -€3,770 | -38.2% |
| Recurring financial charges | 65 | €9,860 | €6,090 | -€3,770 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €338,561 | €235,646 | -€102,915 | -30.4% |
| Income taxes | 67/77 | €104,751 | €75,712 | -€29,039 | -27.7% |
| Profit (loss) for the period | 9904 | €233,810 | €159,934 | -€73,876 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €233,810 | €159,934 | -€73,876 | -31.6% |
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 3 October 2026 via checked.be.