YENI: 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.
YENI
Largest movements
- Cash +€55,332
up €55,332 (+426.4%), from €12,976 to €68,308
mainly Net result for the year (+€42,330) and Tax, wage and social debts (+€18,897)
- Receivables within one year +€7,195
up €7,195 (+436.8%), from €1,647 to €8,842
of which Trade receivables: +€7,195
- Stocks and contracts +€6,377
up €6,377 (+79.7%), from €7,999 to €14,377
- Tangible fixed assets -€1,240
no longer reported in 2025 (was €1,240)
of which Plant, machinery and equipment: -€887
- Intangible fixed assets -€1,127
down €1,127 (-83.8%), from €1,345 to €218
- Profit (loss) carried forward +€42,330
up €42,330 (+1728.3%), from €2,449 to €44,779
- Tax, wage and social debts +€18,897
up €18,897 (+170.0%), from €11,119 to €30,016
of which Taxes: +€19,549
- Trade debts +€8,148
up €8,148 (+398.5%), from €2,045 to €10,193
- Current portion of long-term debt -€5,572
no longer reported in 2025 (was €5,572)
- Other debts +€2,280
up €2,280 (+56.7%), from €4,022 to €6,301
- Gross operating margin +€40,591
up €40,591 (+116.2%), from €34,931 to €75,523
- Taxes +€9,145
up €9,145 (+1693472.2%), from €1 to €9,145
- Other operating charges +€3,353
up €3,353 (+317.9%), from €1,055 to €4,408
- Depreciation -€2,082
down €2,082 (-46.8%), from €4,449 to €2,367
- Financial charges -€1,163
down €1,163 (-59.5%), from €1,955 to €792
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 | €25,207 | €91,744 | +€66,537 | +264.0% |
| Fixed assets | 21/28 | €2,585 | €218 | -€2,367 | -91.6% |
| Intangible fixed assets | 21 | €1,345 | €218 | -€1,127 | -83.8% |
| Tangible fixed assets | 22/27 | €1,240 | - | -€1,240 | |
| Plant, machinery and equipment | 23 | €887 | - | -€887 | |
| Furniture and vehicles | 24 | €116 | - | -€116 | |
| Other tangible fixed assets | 26 | €237 | - | -€237 | |
| Current assets | 29/58 | €22,622 | €91,527 | +€68,904 | +304.6% |
| Stocks and contracts in progress | 3 | €7,999 | €14,377 | +€6,377 | +79.7% |
| Stocks | 30/36 | €7,999 | €14,377 | +€6,377 | +79.7% |
| Amounts receivable within one year | 40/41 | €1,647 | €8,842 | +€7,195 | +436.8% |
| Trade receivables | 40 | €1,457 | €8,652 | +€7,195 | +493.7% |
| Other amounts receivable | 41 | €190 | €190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,976 | €68,308 | +€55,332 | +426.4% |
| Total equity and liabilities | 10/49 | €25,207 | €91,744 | +€66,537 | +264.0% |
| Equity | 10/15 | €2,449 | €44,779 | +€42,330 | +1728.3% |
| Profit (loss) carried forward | 14 | €2,449 | €44,779 | +€42,330 | +1728.3% |
| Amounts payable | 17/49 | €22,758 | €46,965 | +€24,208 | +106.4% |
| Amounts payable within one year | 42/48 | €22,758 | €46,965 | +€24,208 | +106.4% |
| Current portion of amounts payable after more than one year | 42 | €5,572 | - | -€5,572 | |
| Trade debts | 44 | €2,045 | €10,193 | +€8,148 | +398.5% |
| Suppliers | 440/4 | €2,045 | €10,193 | +€8,148 | +398.5% |
| Advances received on contracts in progress | 46 | - | €455 | +€455 | |
| Taxes, remuneration and social security | 45 | €11,119 | €30,016 | +€18,897 | +170.0% |
| Taxes | 450/3 | €7,954 | €27,503 | +€19,549 | +245.8% |
| Remuneration and social security | 454/9 | €3,165 | €2,513 | -€652 | -20.6% |
| Other amounts payable | 47/48 | €4,022 | €6,301 | +€2,280 | +56.7% |
| Remuneration, social security and pensions | 62 | €16,155 | €16,521 | +€366 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,449 | €2,367 | -€2,082 | -46.8% |
| Other operating charges | 640/8 | €1,055 | €4,408 | +€3,353 | +317.9% |
| Gross operating margin | 9900 | €34,931 | €75,523 | +€40,591 | +116.2% |
| Operating profit (loss) | 9901 | €13,272 | €52,226 | +€38,954 | +293.5% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €1,955 | €792 | -€1,163 | -59.5% |
| Recurring financial charges | 65 | €1,955 | €792 | -€1,163 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €11,317 | €51,475 | +€40,158 | +354.9% |
| Income taxes | 67/77 | €1 | €9,145 | +€9,145 | +1693472.2% |
| Profit (loss) for the period | 9904 | €11,316 | €42,330 | +€31,013 | +274.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,316 | €42,330 | +€31,013 | +274.1% |
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 5 October 2026 via checked.be.