Yera Construct: 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.
Yera Construct
Largest movements
- Receivables within one year -€14,648
down €14,648 (-53.7%), from €27,270 to €12,622
of which Trade receivables: -€13,977
- Cash -€7,727
down €7,727 (-63.0%), from €12,274 to €4,547
mainly Net result for the year (-€29,758) and Trade debts (-€19,358)
- Tangible fixed assets -€6,979
down €6,979 (-39.6%), from €17,634 to €10,655
of which Furniture and vehicles: -€16,853
- Deferred charges and accrued income +€5,361
new in 2025: €5,361
- Profit (loss) carried forward -€29,758
down €29,758 (-82.1%), from €36,267 to €6,509
- Trade debts -€19,358
no longer reported in 2025 (was €19,358)
- Debts after one year +€18,689
new in 2025: €18,689
- Current portion of long-term debt +€5,836
new in 2025: €5,836
- Gross operating margin -€52,915
down €52,915 (-97.4%), from €54,315 to €1,400
- Staff costs +€12,286
up €12,286 (+117.8%), from €10,430 to €22,716
- Taxes -€8,673
down €8,673 (-97.4%), from €8,904 to €231
- Depreciation -€2,350
down €2,350 (-47.9%), from €4,906 to €2,555
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 | €67,177 | €43,185 | -€23,993 | -35.7% |
| Fixed assets | 21/28 | €27,634 | €20,655 | -€6,979 | -25.3% |
| Tangible fixed assets | 22/27 | €17,634 | €10,655 | -€6,979 | -39.6% |
| Plant, machinery and equipment | 23 | - | €9,874 | +€9,874 | |
| Furniture and vehicles | 24 | €17,634 | €781 | -€16,853 | -95.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €39,544 | €22,530 | -€17,014 | -43.0% |
| Amounts receivable within one year | 40/41 | €27,270 | €12,622 | -€14,648 | -53.7% |
| Trade receivables | 40 | €24,006 | €10,029 | -€13,977 | -58.2% |
| Other amounts receivable | 41 | €3,263 | €2,593 | -€671 | -20.5% |
| Cash at bank and in hand | 54/58 | €12,274 | €4,547 | -€7,727 | -63.0% |
| Deferred charges and accrued income | 490/1 | - | €5,361 | +€5,361 | |
| Total equity and liabilities | 10/49 | €67,177 | €43,185 | -€23,993 | -35.7% |
| Equity | 10/15 | €41,267 | €11,509 | -€29,758 | -72.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,267 | €6,509 | -€29,758 | -82.1% |
| Amounts payable | 17/49 | €25,911 | €31,676 | +€5,765 | +22.2% |
| Amounts payable after more than one year | 17 | - | €18,689 | +€18,689 | |
| Financial debts | 170/4 | - | €18,689 | +€18,689 | |
| Amounts payable within one year | 42/48 | €25,911 | €12,987 | -€12,923 | -49.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,836 | +€5,836 | |
| Trade debts | 44 | €19,358 | - | -€19,358 | |
| Suppliers | 440/4 | €19,358 | - | -€19,358 | |
| Taxes, remuneration and social security | 45 | €6,553 | €7,151 | +€598 | +9.1% |
| Taxes | 450/3 | €6,553 | €7,151 | +€598 | +9.1% |
| Non-recurring operating income | 76A | - | €476 | +€476 | |
| Remuneration, social security and pensions | 62 | €10,430 | €22,716 | +€12,286 | +117.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,906 | €2,555 | -€2,350 | -47.9% |
| Other operating charges | 640/8 | €449 | €924 | +€474 | +105.6% |
| Non-recurring operating charges | 66A | €995 | - | -€995 | |
| Gross operating margin | 9900 | €54,315 | €1,400 | -€52,915 | -97.4% |
| Operating profit (loss) | 9901 | €37,535 | -€24,795 | -€62,330 | |
| Financial income | 75/76B | €34 | €1 | -€33 | -98.2% |
| Recurring financial income | 75 | €34 | €1 | -€33 | -98.2% |
| Financial charges | 65/66B | €5,080 | €4,732 | -€348 | -6.9% |
| Recurring financial charges | 65 | €5,080 | €4,732 | -€348 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €32,489 | -€29,527 | -€62,015 | |
| Income taxes | 67/77 | €8,904 | €231 | -€8,673 | -97.4% |
| Profit (loss) for the period | 9904 | €23,585 | -€29,758 | -€53,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,585 | -€29,758 | -€53,343 |
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 9 October 2026 via checked.be.