YOSAN: 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.
YOSAN
Largest movements
- Cash -€65,754
down €65,754 (-99.4%), from €66,128 to €374
mainly Net result for the year (-€158,076) and Receivables within one year (-€46,352)
- Receivables within one year +€46,352
up €46,352 (+19.7%), from €234,742 to €281,094
of which Other amounts receivable: +€39,216
- Tangible fixed assets -€35,669
down €35,669 (-12.3%), from €289,353 to €253,683
of which Other tangible fixed assets: -€35,512
- Profit (loss) carried forward -€157,355
new in 2025: -€157,355
- Short-term financial debts +€150,000
new in 2025: €150,000
- Trade debts +€36,339
up €36,339 (+33.5%), from €108,546 to €144,885
- Advances received -€32,221
down €32,221 (-8.9%), from €360,623 to €328,401
- Current portion of long-term debt -€20,452
down €20,452 (-28.4%), from €72,025 to €51,573
- Gross operating margin -€333,362
down €333,362, from €323,310 to -€10,052
- Financial charges -€16,145
down €16,145 (-62.6%), from €25,802 to €9,657
- Financial income -€4,390
down €4,390 (-8.6%), from €51,319 to €46,929
- Staff costs -€3,548
down €3,548 (-2.4%), from €146,914 to €143,366
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 | €805,318 | €753,910 | -€51,409 | -6.4% |
| Fixed assets | 21/28 | €289,353 | €253,683 | -€35,669 | -12.3% |
| Tangible fixed assets | 22/27 | €289,353 | €253,683 | -€35,669 | -12.3% |
| Plant, machinery and equipment | 23 | €12,788 | €13,124 | +€336 | +2.6% |
| Furniture and vehicles | 24 | €2,384 | €1,891 | -€494 | -20.7% |
| Other tangible fixed assets | 26 | €274,180 | €238,669 | -€35,512 | -13.0% |
| Current assets | 29/58 | €515,966 | €500,226 | -€15,739 | -3.1% |
| Stocks and contracts in progress | 3 | €212,275 | €217,193 | +€4,917 | +2.3% |
| Stocks | 30/36 | €212,275 | €217,193 | +€4,917 | +2.3% |
| Amounts receivable within one year | 40/41 | €234,742 | €281,094 | +€46,352 | +19.7% |
| Trade receivables | 40 | €220,911 | €228,047 | +€7,136 | +3.2% |
| Other amounts receivable | 41 | €13,831 | €53,047 | +€39,216 | +283.5% |
| Cash at bank and in hand | 54/58 | €66,128 | €374 | -€65,754 | -99.4% |
| Deferred charges and accrued income | 490/1 | €2,821 | €1,566 | -€1,254 | -44.5% |
| Total equity and liabilities | 10/49 | €805,318 | €753,910 | -€51,409 | -6.4% |
| Equity | 10/15 | €100,721 | -€57,355 | -€158,076 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €721 | - | -€721 | |
| Distributable reserves | 133 | €721 | - | -€721 | |
| Profit (loss) carried forward | 14 | - | -€157,355 | -€157,355 | |
| Amounts payable | 17/49 | €704,597 | €811,265 | +€106,667 | +15.1% |
| Amounts payable after more than one year | 17 | €56,510 | €50,988 | -€5,522 | -9.8% |
| Financial debts | 170/4 | €56,510 | €50,988 | -€5,522 | -9.8% |
| Amounts payable within one year | 42/48 | €644,843 | €760,266 | +€115,423 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €72,025 | €51,573 | -€20,452 | -28.4% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Other loans | 439 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €108,546 | €144,885 | +€36,339 | +33.5% |
| Suppliers | 440/4 | €108,546 | €144,885 | +€36,339 | +33.5% |
| Advances received on contracts in progress | 46 | €360,623 | €328,401 | -€32,221 | -8.9% |
| Taxes, remuneration and social security | 45 | €44,759 | €26,491 | -€18,268 | -40.8% |
| Taxes | 450/3 | €18,777 | €320 | -€18,457 | -98.3% |
| Remuneration and social security | 454/9 | €25,982 | €26,171 | +€189 | +0.7% |
| Other amounts payable | 47/48 | €58,891 | €58,916 | +€25 | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,244 | €10 | -€3,234 | -99.7% |
| Non-recurring operating income | 76A | €8,231 | - | -€8,231 | |
| Remuneration, social security and pensions | 62 | €146,914 | €143,366 | -€3,548 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,842 | €40,377 | -€464 | -1.1% |
| Other operating charges | 640/8 | €1,955 | €1,332 | -€623 | -31.9% |
| Gross operating margin | 9900 | €323,310 | -€10,052 | -€333,362 | |
| Operating profit (loss) | 9901 | €133,599 | -€195,128 | -€328,727 | |
| Financial income | 75/76B | €51,319 | €46,929 | -€4,390 | -8.6% |
| Recurring financial income | 75 | €51,319 | €46,929 | -€4,390 | -8.6% |
| Financial charges | 65/66B | €25,802 | €9,657 | -€16,145 | -62.6% |
| Recurring financial charges | 65 | €25,802 | €9,657 | -€16,145 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €159,116 | -€157,855 | -€316,972 | |
| Income taxes | 67/77 | €100 | €221 | +€121 | +121.5% |
| Profit (loss) for the period | 9904 | €159,017 | -€158,076 | -€317,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €159,017 | -€158,076 | -€317,093 |
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 10 October 2026 via checked.be.