YSARELIA: 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.
YSARELIA
Largest movements
- Current investments -€1.7m
down €1.7m (-83.9%), from €2.1m to €330,428
- Cash +€1.7m
up €1.7m (+2,044%), from €84,091 to €1.8m
mainly Current investments (+€1.7m) and Net result for the year (+€8,991)
- Receivables within one year +€22,815
up €22,815 (+27.8%), from €81,932 to €104,747
of which Other amounts receivable: +€26,019
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€769,725
down €769,725 (-97.2%), from €791,570 to €21,845
- Taxes -€4,676
down €4,676 (-60.9%), from €7,673 to €2,997
- Financial charges +€871
up €871 (+24.7%), from €3,530 to €4,401
- Other operating charges +€804
up €804 (+191%), from €421 to €1,225
- Gross operating margin +€260
up €260 (+5.8%), from -€4,490 to -€4,231
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.
Derived cash bridge
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 | €2,268,783 | €2,277,939 | +€9,155 | +0.4% |
| Fixed assets | 21/28 | €39,372 | €39,572 | +€200 | +0.5% |
| Financial fixed assets | 28 | €39,372 | €39,572 | +€200 | +0.5% |
| Current assets | 29/58 | €2,229,411 | €2,238,367 | +€8,955 | +0.4% |
| Amounts receivable within one year | 40/41 | €81,932 | €104,747 | +€22,815 | +27.8% |
| Trade receivables | 40 | €4,905 | €1,701 | -€3,204 | -65.3% |
| Other amounts receivable | 41 | €77,027 | €103,046 | +€26,019 | +33.8% |
| Current investments | 50/53 | €2,056,000 | €330,428 | -€1.7m | -83.9% |
| Cash at bank and in hand | 54/58 | €84,091 | €1,803,192 | +€1.7m | +2,044% |
| Deferred charges and accrued income | 490/1 | €7,389 | - | -€7,389 | |
| Total equity and liabilities | 10/49 | €2,268,783 | €2,277,939 | +€9,155 | +0.4% |
| Equity | 10/15 | €2,267,668 | €2,276,659 | +€8,991 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,247,668 | €2,256,659 | +€8,991 | +0.4% |
| Amounts payable | 17/49 | €1,116 | €1,280 | +€164 | +14.7% |
| Amounts payable within one year | 42/48 | €1,095 | €1,254 | +€160 | +14.6% |
| Trade debts | 44 | €1,095 | €1,254 | +€160 | +14.6% |
| Suppliers | 440/4 | €1,095 | €1,254 | +€160 | +14.6% |
| Accrued charges and deferred income | 492/3 | €21 | €26 | +€5 | +21.4% |
| Other operating charges | 640/8 | €421 | €1,225 | +€804 | +191% |
| Gross operating margin | 9900 | -€4,490 | -€4,231 | +€260 | +5.8% |
| Operating profit (loss) | 9901 | -€4,911 | -€5,456 | -€545 | -11.1% |
| Financial income | 75/76B | €791,570 | €21,845 | -€769,725 | -97.2% |
| Recurring financial income | 75 | €791,570 | €21,845 | -€769,725 | -97.2% |
| Financial charges | 65/66B | €3,530 | €4,401 | +€871 | +24.7% |
| Recurring financial charges | 65 | €3,530 | €4,401 | +€871 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €783,129 | €11,988 | -€771,141 | -98.5% |
| Income taxes | 67/77 | €7,673 | €2,997 | -€4,676 | -60.9% |
| Profit (loss) for the period | 9904 | €775,457 | €8,991 | -€766,466 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €775,457 | €8,991 | -€766,466 | -98.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.