YELISTE: 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.
YELISTE
Largest movements
- Cash +€4,994
up €4,994 (+53.4%), from €9,346 to €14,341
mainly Accrued charges and deferred income (+€73,500) and Stocks and contracts (+€3,348)
- Stocks and contracts -€3,348
down €3,348 (-77.4%), from €4,328 to €980
- Deferred charges and accrued income +€2,418
up €2,418 (+1697.2%), from €142 to €2,560
- Receivables within one year +€926
up €926 (+18.2%), from €5,092 to €6,018
of which Trade receivables: +€2,017
- Accrued charges and deferred income +€73,500
up €73,500, from €0 to €73,500
- Profit (loss) carried forward -€55,731
down €55,731 (-23.3%), from -€239,073 to -€294,804
- Tax, wage and social debts -€15,456
down €15,456 (-35.8%), from €43,199 to €27,743
of which Taxes: -€7,975
- Trade debts +€2,778
up €2,778 (+1.7%), from €167,945 to €170,723
- Gross operating margin -€97,300
down €97,300 (-28.4%), from €342,905 to €245,606
- Staff costs -€75,226
down €75,226 (-20.6%), from €364,767 to €289,541
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 | €50,364 | €55,628 | +€5,264 | +10.5% |
| Fixed assets | 21/28 | €31,455 | €31,729 | +€274 | +0.9% |
| Tangible fixed assets | 22/27 | €1,903 | €2,177 | +€274 | +14.4% |
| Land and buildings | 22 | €692 | €986 | +€294 | +42.4% |
| Plant, machinery and equipment | 23 | - | €1,019 | +€1,019 | |
| Furniture and vehicles | 24 | €1,211 | €173 | -€1,038 | -85.7% |
| Financial fixed assets | 28 | €29,552 | €29,552 | = | 0.0% |
| Current assets | 29/58 | €18,909 | €23,899 | +€4,990 | +26.4% |
| Stocks and contracts in progress | 3 | €4,328 | €980 | -€3,348 | -77.4% |
| Stocks | 30/36 | €4,328 | €980 | -€3,348 | -77.4% |
| Amounts receivable within one year | 40/41 | €5,092 | €6,018 | +€926 | +18.2% |
| Trade receivables | 40 | €3,647 | €5,663 | +€2,017 | +55.3% |
| Other amounts receivable | 41 | €1,445 | €355 | -€1,091 | -75.5% |
| Cash at bank and in hand | 54/58 | €9,346 | €14,341 | +€4,994 | +53.4% |
| Deferred charges and accrued income | 490/1 | €142 | €2,560 | +€2,418 | +1697.2% |
| Total equity and liabilities | 10/49 | €50,364 | €55,628 | +€5,264 | +10.5% |
| Equity | 10/15 | -€205,182 | -€260,913 | -€55,731 | -27.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €2,904 | €2,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €904 | €904 | = | 0.0% |
| Reserves not available under the articles | 1311 | €904 | €904 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,073 | -€294,804 | -€55,731 | -23.3% |
| Amounts payable | 17/49 | €255,545 | €316,541 | +€60,996 | +23.9% |
| Amounts payable within one year | 42/48 | €255,545 | €243,041 | -€12,504 | -4.9% |
| Trade debts | 44 | €167,945 | €170,723 | +€2,778 | +1.7% |
| Suppliers | 440/4 | €167,945 | €170,723 | +€2,778 | +1.7% |
| Taxes, remuneration and social security | 45 | €43,199 | €27,743 | -€15,456 | -35.8% |
| Taxes | 450/3 | €16,922 | €8,947 | -€7,975 | -47.1% |
| Remuneration and social security | 454/9 | €26,277 | €18,796 | -€7,481 | -28.5% |
| Other amounts payable | 47/48 | €44,402 | €44,575 | +€173 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | €73,500 | +€73,500 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €364,767 | €289,541 | -€75,226 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €1,845 | +€948 | +105.7% |
| Other operating charges | 640/8 | €1,517 | €2,561 | +€1,044 | +68.9% |
| Gross operating margin | 9900 | €342,905 | €245,606 | -€97,300 | -28.4% |
| Operating profit (loss) | 9901 | -€24,276 | -€48,342 | -€24,066 | -99.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €9,257 | €7,389 | -€1,868 | -20.2% |
| Recurring financial charges | 65 | €9,257 | €7,389 | -€1,868 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,533 | -€55,731 | -€22,199 | -66.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€33,533 | -€55,731 | -€22,199 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,533 | -€55,731 | -€22,199 | -66.2% |
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 6 October 2026 via checked.be.