YNA: 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.
YNA
Largest movements
- Tangible fixed assets +€9,007
up €9,007 (+1945.9%), from €463 to €9,470
of which Furniture and vehicles: +€7,504
- Stocks and contracts -€5,750
down €5,750 (-14.8%), from €38,750 to €33,000
- Cash -€3,974
down €3,974 (-57.7%), from €6,891 to €2,917
mainly Net result for the year (-€31,161) and Investment in fixed assets (net) (-€9,633)
- Receivables within one year +€1,160
up €1,160 (+294.8%), from €394 to €1,554
of which Other amounts receivable: +€1,052
- Profit (loss) carried forward -€31,161
down €31,161, from €76 to -€31,085
- Other debts +€20,902
up €20,902 (+241.6%), from €8,652 to €29,554
- Trade debts +€13,738
up €13,738 (+4104.0%), from €335 to €14,072
- Debts after one year -€2,500
down €2,500 (-50.0%), from €5,000 to €2,500
- Accrued charges and deferred income -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€57,648
down €57,648, from €30,057 to -€27,591
- Depreciation -€2,142
down €2,142 (-74.2%), from €2,886 to €744
- Taxes -€1,590
no longer reported in 2025 (was €1,590)
- Other operating charges -€1,247
down €1,247 (-35.5%), from €3,517 to €2,270
- Financial charges +€463
up €463 (+380.0%), from €122 to €584
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 | €56,443 | €56,405 | -€39 | -0.1% |
| Fixed assets | 21/28 | €9,110 | €17,999 | +€8,889 | +97.6% |
| Tangible fixed assets | 22/27 | €463 | €9,470 | +€9,007 | +1945.9% |
| Plant, machinery and equipment | 23 | €116 | - | -€116 | |
| Furniture and vehicles | 24 | - | €7,504 | +€7,504 | |
| Other tangible fixed assets | 26 | €347 | €1,966 | +€1,620 | +467.3% |
| Financial fixed assets | 28 | €8,647 | €8,529 | -€118 | -1.4% |
| Current assets | 29/58 | €47,334 | €38,405 | -€8,928 | -18.9% |
| Stocks and contracts in progress | 3 | €38,750 | €33,000 | -€5,750 | -14.8% |
| Stocks | 30/36 | €38,750 | €33,000 | -€5,750 | -14.8% |
| Amounts receivable within one year | 40/41 | €394 | €1,554 | +€1,160 | +294.8% |
| Trade receivables | 40 | €4 | €113 | +€109 | +2722.8% |
| Other amounts receivable | 41 | €390 | €1,441 | +€1,052 | +269.9% |
| Cash at bank and in hand | 54/58 | €6,891 | €2,917 | -€3,974 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,299 | €935 | -€365 | -28.1% |
| Total equity and liabilities | 10/49 | €56,443 | €56,405 | -€39 | -0.1% |
| Equity | 10/15 | €38,936 | €7,775 | -€31,161 | -80.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,260 | €20,260 | = | 0.0% |
| Distributable reserves | 133 | €20,260 | €20,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76 | -€31,085 | -€31,161 | |
| Amounts payable | 17/49 | €17,507 | €48,629 | +€31,122 | +177.8% |
| Amounts payable after more than one year | 17 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Financial debts | 170/4 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Amounts payable within one year | 42/48 | €11,507 | €46,129 | +€34,622 | +300.9% |
| Trade debts | 44 | €335 | €14,072 | +€13,738 | +4104.0% |
| Suppliers | 440/4 | €335 | €14,072 | +€13,738 | +4104.0% |
| Taxes, remuneration and social security | 45 | €2,521 | €2,503 | -€18 | -0.7% |
| Taxes | 450/3 | €2,521 | €2,503 | -€18 | -0.7% |
| Other amounts payable | 47/48 | €8,652 | €29,554 | +€20,902 | +241.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,886 | €744 | -€2,142 | -74.2% |
| Other operating charges | 640/8 | €3,517 | €2,270 | -€1,247 | -35.5% |
| Gross operating margin | 9900 | €30,057 | -€27,591 | -€57,648 | |
| Operating profit (loss) | 9901 | €23,654 | -€30,605 | -€54,259 | |
| Financial income | 75/76B | €26 | €29 | +€2 | +9.0% |
| Recurring financial income | 75 | €26 | €29 | +€2 | +9.0% |
| Financial charges | 65/66B | €122 | €584 | +€463 | +380.0% |
| Recurring financial charges | 65 | €122 | €584 | +€463 | +380.0% |
| Profit (loss) for the period before taxes | 9903 | €23,558 | -€31,161 | -€54,719 | |
| Income taxes | 67/77 | €1,590 | - | -€1,590 | |
| Profit (loss) for the period | 9904 | €21,968 | -€31,161 | -€53,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,968 | -€31,161 | -€53,129 |
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 28 September 2026 via checked.be.