YENKA: 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.
YENKA
Largest movements
- Receivables within one year +€63,441
up €63,441 (+51.1%), from €124,088 to €187,529
of which Trade receivables: +€55,372
- Tangible fixed assets +€54,789
up €54,789 (+140%), from €39,013 to €93,802
- Cash -€42,526
down €42,526 (-83.4%), from €50,960 to €8,434
mainly Investment in fixed assets (net) (-€89,306) and Receivables within one year (-€63,441)
- Trade debts +€53,562
up €53,562 (+155%), from €34,548 to €88,110
- Debts after one year +€47,699
up €47,699 (+223%), from €21,417 to €69,116
- Profit (loss) carried forward -€27,012
down €27,012 (-25.7%), from €104,903 to €77,891
- Current portion of long-term debt +€9,504
up €9,504 (+52.4%), from €18,121 to €27,625
- Other debts -€7,144
down €7,144 (-68.4%), from €10,445 to €3,302
- Staff costs +€23,618
up €23,618 (+50.0%), from €47,253 to €70,872
- Depreciation +€13,675
up €13,675 (+68.6%), from €19,937 to €33,612
- Taxes -€4,928
down €4,928 (-32.7%), from €15,083 to €10,155
- Other operating charges +€2,881
up €2,881 (+40.7%), from €7,075 to €9,956
- Gross operating margin +€2,738
up €2,738 (+2.8%), from €98,225 to €100,964
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.
Derived cash bridge
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 | €214,061 | €290,670 | +€76,609 | +35.8% |
| Fixed assets | 21/28 | €39,013 | €94,707 | +€55,694 | +143% |
| Intangible fixed assets | 21 | - | €905 | +€905 | |
| Tangible fixed assets | 22/27 | €39,013 | €93,802 | +€54,789 | +140% |
| Furniture and vehicles | 24 | €39,013 | €93,802 | +€54,789 | +140% |
| Current assets | 29/58 | €175,048 | €195,963 | +€20,915 | +11.9% |
| Amounts receivable within one year | 40/41 | €124,088 | €187,529 | +€63,441 | +51.1% |
| Trade receivables | 40 | €122,212 | €177,585 | +€55,372 | +45.3% |
| Other amounts receivable | 41 | €1,876 | €9,944 | +€8,068 | +430% |
| Cash at bank and in hand | 54/58 | €50,960 | €8,434 | -€42,526 | -83.4% |
| Total equity and liabilities | 10/49 | €214,061 | €290,670 | +€76,609 | +35.8% |
| Equity | 10/15 | €125,363 | €98,351 | -€27,012 | -21.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,903 | €77,891 | -€27,012 | -25.7% |
| Amounts payable | 17/49 | €88,698 | €192,319 | +€103,621 | +117% |
| Amounts payable after more than one year | 17 | €21,417 | €69,116 | +€47,699 | +223% |
| Financial debts | 170/4 | €21,417 | €69,116 | +€47,699 | +223% |
| Amounts payable within one year | 42/48 | €67,282 | €123,203 | +€55,922 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €18,121 | €27,625 | +€9,504 | +52.4% |
| Financial debts | 43 | €4,167 | €4,167 | = | 0.0% |
| Credit institutions | 430/8 | €4,167 | €4,167 | = | 0.0% |
| Trade debts | 44 | €34,548 | €88,110 | +€53,562 | +155% |
| Suppliers | 440/4 | €34,548 | €88,110 | +€53,562 | +155% |
| Other amounts payable | 47/48 | €10,445 | €3,302 | -€7,144 | -68.4% |
| Remuneration, social security and pensions | 62 | €47,253 | €70,872 | +€23,618 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,937 | €33,612 | +€13,675 | +68.6% |
| Other operating charges | 640/8 | €7,075 | €9,956 | +€2,881 | +40.7% |
| Gross operating margin | 9900 | €98,225 | €100,964 | +€2,738 | +2.8% |
| Operating profit (loss) | 9901 | €23,960 | -€13,476 | -€37,436 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,291 | €3,381 | +€1,090 | +47.6% |
| Recurring financial charges | 65 | €2,291 | €3,381 | +€1,090 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €21,669 | -€16,857 | -€38,526 | |
| Income taxes | 67/77 | €15,083 | €10,155 | -€4,928 | -32.7% |
| Profit (loss) for the period | 9904 | €6,586 | -€27,012 | -€33,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,586 | -€27,012 | -€33,598 |
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 24 October 2026 via checked.be.