YESTRANS: 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.
YESTRANS
Largest movements
- Cash +€26,107
up €26,107 (+61.9%), from €42,150 to €68,257
mainly Net result for the year (+€31,384) and Receivables within one year (+€15,747)
- Receivables within one year -€15,747
down €15,747 (-60.2%), from €26,176 to €10,429
of which Trade receivables: -€23,176
- Profit (loss) carried forward +€31,384
up €31,384 (+680.4%), from €4,612 to €35,996
- Trade debts -€18,560
down €18,560 (-90.9%), from €20,408 to €1,848
- Tax, wage and social debts -€2,285
down €2,285 (-34.9%), from €6,552 to €4,266
- Gross operating margin +€30,340
up €30,340 (+156.6%), from €19,373 to €49,713
- Financial income -€11,920
down €11,920 (-98.7%), from €12,080 to €160
- Depreciation -€2,750
no longer reported in 2025 (was €2,750)
- Staff costs -€2,339
down €2,339 (-60.0%), from €3,901 to €1,562
- Other operating charges +€1,544
up €1,544 (+10.6%), from €14,553 to €16,098
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 | €82,710 | €93,071 | +€10,360 | +12.5% |
| Fixed assets | 21/28 | €14,385 | €14,385 | = | 0.0% |
| Financial fixed assets | 28 | €14,385 | €14,385 | = | 0.0% |
| Current assets | 29/58 | €68,325 | €78,686 | +€10,360 | +15.2% |
| Amounts receivable within one year | 40/41 | €26,176 | €10,429 | -€15,747 | -60.2% |
| Trade receivables | 40 | €26,176 | €3,000 | -€23,176 | -88.5% |
| Other amounts receivable | 41 | - | €7,428 | +€7,428 | |
| Cash at bank and in hand | 54/58 | €42,150 | €68,257 | +€26,107 | +61.9% |
| Total equity and liabilities | 10/49 | €82,710 | €93,071 | +€10,360 | +12.5% |
| Equity | 10/15 | €55,572 | €86,956 | +€31,384 | +56.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,360 | €32,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,500 | €30,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,612 | €35,996 | +€31,384 | +680.4% |
| Amounts payable | 17/49 | €27,138 | €6,115 | -€21,023 | -77.5% |
| Amounts payable within one year | 42/48 | €27,138 | €6,115 | -€21,023 | -77.5% |
| Trade debts | 44 | €20,408 | €1,848 | -€18,560 | -90.9% |
| Suppliers | 440/4 | €20,408 | €1,848 | -€18,560 | -90.9% |
| Taxes, remuneration and social security | 45 | €6,552 | €4,266 | -€2,285 | -34.9% |
| Taxes | 450/3 | €6,552 | €4,266 | -€2,285 | -34.9% |
| Other amounts payable | 47/48 | €178 | - | -€178 | |
| Remuneration, social security and pensions | 62 | €3,901 | €1,562 | -€2,339 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | - | -€2,750 | |
| Other operating charges | 640/8 | €14,553 | €16,098 | +€1,544 | +10.6% |
| Gross operating margin | 9900 | €19,373 | €49,713 | +€30,340 | +156.6% |
| Operating profit (loss) | 9901 | -€1,832 | €32,053 | +€33,884 | |
| Financial income | 75/76B | €12,080 | €160 | -€11,920 | -98.7% |
| Recurring financial income | 75 | €12,080 | €160 | -€11,920 | -98.7% |
| Financial charges | 65/66B | €349 | €397 | +€47 | +13.5% |
| Recurring financial charges | 65 | €349 | €397 | +€47 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €9,898 | €31,816 | +€21,918 | +221.4% |
| Income taxes | 67/77 | - | €432 | +€432 | |
| Profit (loss) for the period | 9904 | €9,898 | €31,384 | +€21,485 | +217.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,898 | €31,384 | +€21,485 | +217.1% |
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 7 October 2026 via checked.be.