YNIOS Pharma: 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.
YNIOS Pharma
Largest movements
- Cash -€252,439
down €252,439 (-98.2%), from €257,192 to €4,753
mainly Net result for the year (-€228,903) and Investment in fixed assets (net) (-€193,754)
- Intangible fixed assets +€77,061
up €77,061 (+10.9%), from €703,876 to €780,937
- Profit (loss) carried forward -€228,903
down €228,903, from €10,666 to -€218,237
- Other debts +€57,961
up €57,961 (+22.3%), from €260,057 to €318,019
- Gross operating margin -€397,695
down €397,695, from €392,886 to -€4,809
- Depreciation +€67,285
up €67,285 (+136.2%), from €49,408 to €116,693
- Financial charges +€9,014
up €9,014 (+749.3%), from €1,203 to €10,217
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 | €970,290 | €794,459 | -€175,831 | -18.1% |
| Fixed assets | 21/28 | €703,876 | €780,937 | +€77,061 | +10.9% |
| Intangible fixed assets | 21 | €703,876 | €780,937 | +€77,061 | +10.9% |
| Current assets | 29/58 | €266,415 | €13,522 | -€252,893 | -94.9% |
| Amounts receivable within one year | 40/41 | €8,623 | €8,169 | -€454 | -5.3% |
| Other amounts receivable | 41 | €8,623 | €8,169 | -€454 | -5.3% |
| Cash at bank and in hand | 54/58 | €257,192 | €4,753 | -€252,439 | -98.2% |
| Deferred charges and accrued income | 490/1 | €600 | €600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €970,290 | €794,459 | -€175,831 | -18.1% |
| Equity | 10/15 | €702,466 | €473,563 | -€228,903 | -32.6% |
| Contributions | 10/11 | €691,800 | €691,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,666 | -€218,237 | -€228,903 | |
| Amounts payable | 17/49 | €267,824 | €320,896 | +€53,072 | +19.8% |
| Amounts payable within one year | 42/48 | €267,824 | €320,896 | +€53,072 | +19.8% |
| Trade debts | 44 | €7,459 | €2,500 | -€4,959 | -66.5% |
| Suppliers | 440/4 | €7,459 | €2,500 | -€4,959 | -66.5% |
| Taxes, remuneration and social security | 45 | €308 | €378 | +€70 | +22.6% |
| Taxes | 450/3 | €308 | €378 | +€70 | +22.6% |
| Other amounts payable | 47/48 | €260,057 | €318,019 | +€57,961 | +22.3% |
| Non-recurring operating income | 76A | €40,812 | - | -€40,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,408 | €116,693 | +€67,285 | +136.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €100,000 | +€100,000 | |
| Gross operating margin | 9900 | €392,886 | -€4,809 | -€397,695 | |
| Operating profit (loss) | 9901 | €343,091 | -€221,902 | -€564,993 | |
| Financial income | 75/76B | €236 | - | -€236 | |
| Recurring financial income | 75 | €236 | - | -€236 | |
| Financial charges | 65/66B | €1,203 | €10,217 | +€9,014 | +749.3% |
| Recurring financial charges | 65 | €1,203 | €10,217 | +€9,014 | +749.3% |
| Profit (loss) for the period before taxes | 9903 | €342,124 | -€232,118 | -€574,243 | |
| Income taxes | 67/77 | - | -€3,215 | -€3,215 | |
| Profit (loss) for the period | 9904 | €342,124 | -€228,903 | -€571,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €342,124 | -€228,903 | -€571,027 |
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 4 October 2026 via checked.be.