YENIBIZ: 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.
YENIBIZ
Largest movements
- Stocks and contracts -€13,400
down €13,400 (-8.8%), from €151,602 to €138,202
- Profit (loss) carried forward -€7,829
down €7,829 (-8.9%), from €87,687 to €79,858
- Trade debts -€5,102
down €5,102 (-50.1%), from €10,176 to €5,074
- Turnover -€116,435
down €116,435 (-47.0%), from €247,568 to €131,133
- Purchases and services -€63,524
down €63,524 (-32.8%), from €193,656 to €130,132
- Gross operating margin -€52,912
down €52,912 (-98.1%), from €53,912 to €1,000
- Financial charges -€38,827
down €38,827 (-95.7%), from €40,565 to €1,738
of which Non-recurring financial charges: -€37,661
- Depreciation -€6,220
down €6,220 (-72.7%), from €8,559 to €2,339
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,357 | €279,746 | -€15,611 | -5.3% |
| Fixed assets | 21/28 | €80,612 | €78,273 | -€2,339 | -2.9% |
| Tangible fixed assets | 22/27 | €80,612 | €78,273 | -€2,339 | -2.9% |
| Land and buildings | 22 | €71,257 | €71,257 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,355 | €7,016 | -€2,339 | -25.0% |
| Current assets | 29/58 | €214,745 | €201,473 | -€13,272 | -6.2% |
| Stocks and contracts in progress | 3 | €151,602 | €138,202 | -€13,400 | -8.8% |
| Stocks | 30/36 | €151,602 | €138,202 | -€13,400 | -8.8% |
| Amounts receivable within one year | 40/41 | €3,886 | €2,105 | -€1,781 | -45.8% |
| Trade receivables | 40 | €3,458 | €2,101 | -€1,357 | -39.2% |
| Other amounts receivable | 41 | €428 | €4 | -€424 | -99.1% |
| Cash at bank and in hand | 54/58 | €57,286 | €59,097 | +€1,811 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,971 | €2,069 | +€98 | +5.0% |
| Total equity and liabilities | 10/49 | €295,357 | €279,746 | -€15,611 | -5.3% |
| Equity | 10/15 | €194,056 | €186,227 | -€7,829 | -4.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €57,555 | €57,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,555 | €57,555 | = | 0.0% |
| Legal reserve | 130 | €2,958 | €2,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54,597 | €54,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,687 | €79,858 | -€7,829 | -8.9% |
| Investment grants | 15 | €30,064 | €30,064 | = | 0.0% |
| Amounts payable | 17/49 | €101,301 | €93,519 | -€7,782 | -7.7% |
| Amounts payable within one year | 42/48 | €98,623 | €93,052 | -€5,571 | -5.6% |
| Trade debts | 44 | €10,176 | €5,074 | -€5,102 | -50.1% |
| Suppliers | 440/4 | €10,176 | €5,074 | -€5,102 | -50.1% |
| Taxes, remuneration and social security | 45 | €24,927 | €24,458 | -€469 | -1.9% |
| Taxes | 450/3 | €1,552 | €16,615 | +€15,063 | +971% |
| Remuneration and social security | 454/9 | €23,375 | €7,843 | -€15,532 | -66.4% |
| Other amounts payable | 47/48 | €63,520 | €63,520 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,678 | €467 | -€2,211 | -82.6% |
| Turnover | 70 | €247,568 | €131,133 | -€116,435 | -47.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €193,656 | €130,132 | -€63,524 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,559 | €2,339 | -€6,220 | -72.7% |
| Other operating charges | 640/8 | €7,237 | €4,624 | -€2,613 | -36.1% |
| Gross operating margin | 9900 | €53,912 | €1,000 | -€52,912 | -98.1% |
| Operating profit (loss) | 9901 | €38,116 | -€5,963 | -€44,079 | |
| Financial income | 75/76B | €191 | - | -€191 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Non-recurring financial income | 76B | €149 | - | -€149 | |
| Financial charges | 65/66B | €40,565 | €1,738 | -€38,827 | -95.7% |
| Recurring financial charges | 65 | €2,904 | €1,738 | -€1,166 | -40.2% |
| Non-recurring financial charges | 66B | €37,661 | - | -€37,661 | |
| Profit (loss) for the period before taxes | 9903 | -€2,258 | -€7,701 | -€5,443 | -241% |
| Income taxes | 67/77 | €5,362 | €128 | -€5,234 | -97.6% |
| Profit (loss) for the period | 9904 | -€7,620 | -€7,829 | -€209 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,620 | -€7,829 | -€209 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.