YAZAN: 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.
YAZAN
Largest movements
- Cash +€25,896
up €25,896 (+241.8%), from €10,708 to €36,604
mainly Net result for the year (+€25,926) and Tax, wage and social debts (+€8,439)
- Receivables within one year +€21,061
up €21,061 (+115.4%), from €18,244 to €39,305
of which Trade receivables: +€20,757
- Tangible fixed assets -€3,978
down €3,978 (-14.7%), from €27,079 to €23,101
of which Furniture and vehicles: -€5,200
- Profit (loss) carried forward +€25,926
up €25,926 (+181.6%), from €14,280 to €40,206
- Tax, wage and social debts +€8,439
up €8,439 (+32.4%), from €26,073 to €34,511
of which Taxes: +€18,578
- Trade debts +€8,407
up €8,407 (+64.5%), from €13,039 to €21,446
- Gross operating margin +€106,995
up €106,995 (+367.7%), from €29,102 to €136,097
- Staff costs +€89,423
up €89,423 (+684.2%), from €13,069 to €102,492
- Depreciation +€5,167
up €5,167 (+507.5%), from €1,018 to €6,185
- Other operating charges +€1,376
new in 2025: €1,376
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 | €57,391 | €100,163 | +€42,772 | +74.5% |
| Formation expenses | 20 | €826 | €620 | -€207 | -25.0% |
| Fixed assets | 21/28 | €27,612 | €23,634 | -€3,978 | -14.4% |
| Tangible fixed assets | 22/27 | €27,079 | €23,101 | -€3,978 | -14.7% |
| Plant, machinery and equipment | 23 | €1,513 | €2,735 | +€1,222 | +80.8% |
| Furniture and vehicles | 24 | €25,567 | €20,367 | -€5,200 | -20.3% |
| Financial fixed assets | 28 | €533 | €533 | = | 0.0% |
| Current assets | 29/58 | €28,953 | €75,910 | +€46,957 | +162.2% |
| Amounts receivable within one year | 40/41 | €18,244 | €39,305 | +€21,061 | +115.4% |
| Trade receivables | 40 | €18,221 | €38,978 | +€20,757 | +113.9% |
| Other amounts receivable | 41 | €24 | €328 | +€304 | +1273.1% |
| Cash at bank and in hand | 54/58 | €10,708 | €36,604 | +€25,896 | +241.8% |
| Total equity and liabilities | 10/49 | €57,391 | €100,163 | +€42,772 | +74.5% |
| Equity | 10/15 | €18,280 | €44,206 | +€25,926 | +141.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,280 | €40,206 | +€25,926 | +181.6% |
| Amounts payable | 17/49 | €39,111 | €55,957 | +€16,846 | +43.1% |
| Amounts payable within one year | 42/48 | €39,111 | €55,957 | +€16,846 | +43.1% |
| Trade debts | 44 | €13,039 | €21,446 | +€8,407 | +64.5% |
| Suppliers | 440/4 | €13,039 | €21,446 | +€8,407 | +64.5% |
| Taxes, remuneration and social security | 45 | €26,073 | €34,511 | +€8,439 | +32.4% |
| Taxes | 450/3 | €4,470 | €23,048 | +€18,578 | +415.6% |
| Remuneration and social security | 454/9 | €21,602 | €11,463 | -€10,139 | -46.9% |
| Remuneration, social security and pensions | 62 | €13,069 | €102,492 | +€89,423 | +684.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €6,185 | +€5,167 | +507.5% |
| Other operating charges | 640/8 | - | €1,376 | +€1,376 | |
| Gross operating margin | 9900 | €29,102 | €136,097 | +€106,995 | +367.7% |
| Operating profit (loss) | 9901 | €15,015 | €26,044 | +€11,029 | +73.5% |
| Financial charges | 65/66B | €735 | €117 | -€618 | -84.0% |
| Recurring financial charges | 65 | €735 | €117 | -€618 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €14,280 | €25,926 | +€11,646 | +81.6% |
| Profit (loss) for the period | 9904 | €14,280 | €25,926 | +€11,646 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,280 | €25,926 | +€11,646 | +81.6% |
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 28 September 2026 via checked.be.