YAZA: 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.
YAZA
Largest movements
- Cash +€55,319
up €55,319 (+107%), from €51,818 to €107,137
mainly Net result for the year (+€34,054) and Depreciation (+€12,357)
- Tangible fixed assets -€12,357
down €12,357 (-94.7%), from €13,043 to €686
- Receivables within one year -€9,682
down €9,682 (-36.4%), from €26,570 to €16,888
of which Other amounts receivable: -€10,372
- Reserves +€34,054
up €34,054 (+43.5%), from €78,302 to €112,356
- Other debts -€2,479
down €2,479 (-84.1%), from €2,947 to €468
- Gross operating margin +€30,547
up €30,547 (+121%), from €25,346 to €55,894
- Taxes +€6,430
up €6,430 (+278%), from €2,315 to €8,745
- Depreciation -€2,029
down €2,029 (-14.1%), from €14,385 to €12,357
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 | €94,742 | €126,871 | +€32,129 | +33.9% |
| Fixed assets | 21/28 | €13,043 | €686 | -€12,357 | -94.7% |
| Tangible fixed assets | 22/27 | €13,043 | €686 | -€12,357 | -94.7% |
| Furniture and vehicles | 24 | €13,043 | €686 | -€12,357 | -94.7% |
| Current assets | 29/58 | €81,699 | €126,185 | +€44,486 | +54.5% |
| Amounts receivable within one year | 40/41 | €26,570 | €16,888 | -€9,682 | -36.4% |
| Trade receivables | 40 | €14,944 | €15,633 | +€690 | +4.6% |
| Other amounts receivable | 41 | €11,627 | €1,255 | -€10,372 | -89.2% |
| Cash at bank and in hand | 54/58 | €51,818 | €107,137 | +€55,319 | +107% |
| Deferred charges and accrued income | 490/1 | €3,311 | €2,160 | -€1,151 | -34.8% |
| Total equity and liabilities | 10/49 | €94,742 | €126,871 | +€32,129 | +33.9% |
| Equity | 10/15 | €83,302 | €117,356 | +€34,054 | +40.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,302 | €112,356 | +€34,054 | +43.5% |
| Distributable reserves | 133 | €78,302 | €112,356 | +€34,054 | +43.5% |
| Amounts payable | 17/49 | €11,440 | €9,516 | -€1,924 | -16.8% |
| Amounts payable within one year | 42/48 | €11,440 | €9,516 | -€1,924 | -16.8% |
| Trade debts | 44 | €1,889 | €1,915 | +€25 | +1.3% |
| Suppliers | 440/4 | €1,889 | €1,915 | +€25 | +1.3% |
| Taxes, remuneration and social security | 45 | €6,604 | €7,133 | +€529 | +8.0% |
| Taxes | 450/3 | €3,555 | €7,133 | +€3,578 | +101% |
| Remuneration and social security | 454/9 | €3,049 | - | -€3,049 | |
| Other amounts payable | 47/48 | €2,947 | €468 | -€2,479 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,385 | €12,357 | -€2,029 | -14.1% |
| Other operating charges | 640/8 | €502 | €573 | +€71 | +14.1% |
| Gross operating margin | 9900 | €25,346 | €55,894 | +€30,547 | +121% |
| Operating profit (loss) | 9901 | €10,458 | €42,964 | +€32,505 | +311% |
| Financial charges | 65/66B | €258 | €165 | -€93 | -36.0% |
| Recurring financial charges | 65 | €258 | €165 | -€93 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €10,201 | €42,799 | +€32,598 | +320% |
| Income taxes | 67/77 | €2,315 | €8,745 | +€6,430 | +278% |
| Profit (loss) for the period | 9904 | €7,885 | €34,054 | +€26,168 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €7,885 | €34,054 | +€26,168 | +332% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.