YAZER: 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.
YAZER
Largest movements
- Financial fixed assets -€14,815
down €14,815 (-100.0%), from €14,815 to €0
- Cash -€8,139
down €8,139 (-10.9%), from €74,928 to €66,789
mainly Tax, wage and social debts (-€24,640) and Net result for the year (-€16,882)
- Receivables within one year -€6,666
down €6,666 (-48.9%), from €13,624 to €6,958
of which Trade receivables: -€6,666
- Tax, wage and social debts -€24,640
down €24,640 (-82.4%), from €29,911 to €5,271
of which Taxes: -€22,490
- Profit (loss) carried forward -€16,882
down €16,882 (-21.7%), from €77,849 to €60,967
- Other debts +€7,682
up €7,682, from €0 to €7,682
- Trade debts +€2,431
up €2,431, from €0 to €2,431
- Gross operating margin -€25,574
down €25,574, from €11,000 to -€14,574
- Taxes -€1,988
down €1,988 (-100.0%), from €1,988 to €0
- Depreciation +€545
up €545 (+47.9%), from €1,137 to €1,682
- Financial income -€501
down €501 (-100.0%), from €501 to €0
- Other operating charges +€166
up €166 (+42.5%), from €390 to €556
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 | €110,510 | €79,101 | -€31,409 | -28.4% |
| Fixed assets | 21/28 | €21,851 | €5,354 | -€16,497 | -75.5% |
| Intangible fixed assets | 21 | €3,443 | €2,523 | -€920 | -26.7% |
| Tangible fixed assets | 22/27 | €3,593 | €2,831 | -€762 | -21.2% |
| Plant, machinery and equipment | 23 | €3,593 | €2,831 | -€762 | -21.2% |
| Financial fixed assets | 28 | €14,815 | €0 | -€14,815 | -100.0% |
| Current assets | 29/58 | €88,659 | €73,746 | -€14,912 | -16.8% |
| Amounts receivable within one year | 40/41 | €13,624 | €6,958 | -€6,666 | -48.9% |
| Trade receivables | 40 | €13,624 | €6,958 | -€6,666 | -48.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €74,928 | €66,789 | -€8,139 | -10.9% |
| Deferred charges and accrued income | 490/1 | €108 | €0 | -€108 | -100.0% |
| Total equity and liabilities | 10/49 | €110,510 | €79,101 | -€31,409 | -28.4% |
| Equity | 10/15 | €80,599 | €63,717 | -€16,882 | -20.9% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,849 | €60,967 | -€16,882 | -21.7% |
| Amounts payable | 17/49 | €29,911 | €15,383 | -€14,527 | -48.6% |
| Amounts payable within one year | 42/48 | €29,911 | €15,383 | -€14,527 | -48.6% |
| Trade debts | 44 | €0 | €2,431 | +€2,431 | |
| Suppliers | 440/4 | €0 | €2,431 | +€2,431 | |
| Taxes, remuneration and social security | 45 | €29,911 | €5,271 | -€24,640 | -82.4% |
| Taxes | 450/3 | €27,761 | €5,271 | -€22,490 | -81.0% |
| Remuneration and social security | 454/9 | €2,150 | €0 | -€2,150 | -100.0% |
| Other amounts payable | 47/48 | €0 | €7,682 | +€7,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €1,682 | +€545 | +47.9% |
| Other operating charges | 640/8 | €390 | €556 | +€166 | +42.5% |
| Gross operating margin | 9900 | €11,000 | -€14,574 | -€25,574 | |
| Operating profit (loss) | 9901 | €9,473 | -€16,812 | -€26,285 | |
| Financial income | 75/76B | €501 | €0 | -€501 | -100.0% |
| Recurring financial income | 75 | €501 | €0 | -€501 | -100.0% |
| Financial charges | 65/66B | €83 | €70 | -€13 | -15.1% |
| Recurring financial charges | 65 | €83 | €70 | -€13 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €9,891 | -€16,882 | -€26,773 | |
| Income taxes | 67/77 | €1,988 | €0 | -€1,988 | -100.0% |
| Profit (loss) for the period | 9904 | €7,903 | -€16,882 | -€24,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,903 | -€16,882 | -€24,785 |
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 11 October 2026 via checked.be.