YLAJA: 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.
YLAJA
Largest movements
- Stocks and contracts -€134,578
no longer reported in 2025 (was €134,578)
- Cash +€112,529
up €112,529 (+216.0%), from €52,088 to €164,617
mainly Net result for the year (+€138,144) and Stocks and contracts (+€134,578)
- Tangible fixed assets -€53,666
down €53,666 (-87.4%), from €61,390 to €7,724
of which Other tangible fixed assets: -€59,292
- Financial fixed assets -€11,601
no longer reported in 2025 (was €11,601)
- Trade debts -€172,022
down €172,022 (-97.3%), from €176,774 to €4,752
- Reserves +€127,000
up €127,000 (+211.8%), from €59,952 to €186,952
- Contributions -€55,000
down €55,000 (-67.3%), from €81,750 to €26,750
- Profit (loss) carried forward +€11,144
new in 2025: €11,144
- Staff costs -€125,334
down €125,334 (-82.6%), from €151,735 to €26,401
- Taxes +€58,934
up €58,934 (+753.9%), from €7,817 to €66,752
- Gross operating margin +€31,292
up €31,292 (+15.3%), from €205,124 to €236,417
- Depreciation -€15,235
down €15,235 (-88.9%), from €17,136 to €1,901
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 | €347,368 | €256,143 | -€91,226 | -26.3% |
| Fixed assets | 21/28 | €72,990 | €7,724 | -€65,267 | -89.4% |
| Tangible fixed assets | 22/27 | €61,390 | €7,724 | -€53,666 | -87.4% |
| Plant, machinery and equipment | 23 | €92 | €1,073 | +€981 | +1070.4% |
| Furniture and vehicles | 24 | €2,006 | €6,651 | +€4,645 | +231.6% |
| Other tangible fixed assets | 26 | €59,292 | - | -€59,292 | |
| Financial fixed assets | 28 | €11,601 | - | -€11,601 | |
| Current assets | 29/58 | €274,378 | €248,419 | -€25,959 | -9.5% |
| Stocks and contracts in progress | 3 | €134,578 | - | -€134,578 | |
| Stocks | 30/36 | €134,578 | - | -€134,578 | |
| Amounts receivable within one year | 40/41 | €86,036 | €83,684 | -€2,352 | -2.7% |
| Trade receivables | 40 | €8,881 | €317 | -€8,564 | -96.4% |
| Other amounts receivable | 41 | €77,155 | €83,367 | +€6,212 | +8.1% |
| Cash at bank and in hand | 54/58 | €52,088 | €164,617 | +€112,529 | +216.0% |
| Deferred charges and accrued income | 490/1 | €1,676 | €118 | -€1,558 | -93.0% |
| Total equity and liabilities | 10/49 | €347,368 | €256,143 | -€91,226 | -26.3% |
| Equity | 10/15 | €141,702 | €224,847 | +€83,144 | +58.7% |
| Contributions | 10/11 | €81,750 | €26,750 | -€55,000 | -67.3% |
| Reserves | 13 | €59,952 | €186,952 | +€127,000 | +211.8% |
| Distributable reserves | 133 | €59,952 | €186,952 | +€127,000 | +211.8% |
| Profit (loss) carried forward | 14 | - | €11,144 | +€11,144 | |
| Amounts payable | 17/49 | €205,666 | €31,296 | -€174,370 | -84.8% |
| Amounts payable within one year | 42/48 | €204,975 | €31,296 | -€173,680 | -84.7% |
| Trade debts | 44 | €176,774 | €4,752 | -€172,022 | -97.3% |
| Suppliers | 440/4 | €176,774 | €4,752 | -€172,022 | -97.3% |
| Taxes, remuneration and social security | 45 | €28,201 | €26,544 | -€1,658 | -5.9% |
| Taxes | 450/3 | €17,084 | €26,544 | +€9,460 | +55.4% |
| Remuneration and social security | 454/9 | €11,117 | - | -€11,117 | |
| Accrued charges and deferred income | 492/3 | €691 | - | -€691 | |
| Remuneration, social security and pensions | 62 | €151,735 | €26,401 | -€125,334 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €1,901 | -€15,235 | -88.9% |
| Other operating charges | 640/8 | €3,094 | €3,430 | +€336 | +10.9% |
| Gross operating margin | 9900 | €205,124 | €236,417 | +€31,292 | +15.3% |
| Operating profit (loss) | 9901 | €33,159 | €204,684 | +€171,524 | +517.3% |
| Financial income | 75/76B | €2,372 | €1,643 | -€729 | -30.7% |
| Recurring financial income | 75 | €2,372 | €1,643 | -€729 | -30.7% |
| Financial charges | 65/66B | €1,568 | €1,431 | -€137 | -8.7% |
| Recurring financial charges | 65 | €1,568 | €1,431 | -€137 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €33,964 | €204,896 | +€170,933 | +503.3% |
| Income taxes | 67/77 | €7,817 | €66,752 | +€58,934 | +753.9% |
| Profit (loss) for the period | 9904 | €26,146 | €138,144 | +€111,998 | +428.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,146 | €138,144 | +€111,998 | +428.4% |
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 6 October 2026 via checked.be.