Yudaina: 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.
Yudaina
Largest movements
- Receivables within one year +€18,774
up €18,774 (+92.5%), from €20,293 to €39,068
of which Other amounts receivable: +€15,432
- Tangible fixed assets -€6,800
down €6,800 (-23.5%), from €28,948 to €22,148
of which Other tangible fixed assets: -€5,531
- Cash +€6,448
up €6,448 (+40.9%), from €15,750 to €22,199
mainly Net result for the year (+€45,462) and Other debts (+€33,168)
- Current investments -€2,796
down €2,796 (-100%), from €2,796 to €0
- Other debts +€33,168
up €33,168 (+124%), from €26,832 to €60,000
- Profit (loss) carried forward -€14,538
down €14,538 (-50.2%), from €28,968 to €14,429
- Tax, wage and social debts -€8,138
down €8,138 (-95.7%), from €8,506 to €369
- Trade debts +€3,206
up €3,206 (+369%), from €869 to €4,075
- Accrued charges and deferred income +€1,941
up €1,941 (+1,725%), from €113 to €2,054
- Gross operating margin -€30,046
down €30,046 (-31.6%), from €95,062 to €65,016
- Taxes -€6,596
down €6,596 (-35.9%), from €18,377 to €11,781
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 | €67,788 | €83,427 | +€15,639 | +23.1% |
| Fixed assets | 21/28 | €28,948 | €22,148 | -€6,800 | -23.5% |
| Tangible fixed assets | 22/27 | €28,948 | €22,148 | -€6,800 | -23.5% |
| Furniture and vehicles | 24 | €3,115 | €1,847 | -€1,269 | -40.7% |
| Other tangible fixed assets | 26 | €25,833 | €20,302 | -€5,531 | -21.4% |
| Current assets | 29/58 | €38,840 | €61,279 | +€22,439 | +57.8% |
| Amounts receivable within one year | 40/41 | €20,293 | €39,068 | +€18,774 | +92.5% |
| Trade receivables | 40 | €650 | €3,993 | +€3,343 | +514% |
| Other amounts receivable | 41 | €19,643 | €35,075 | +€15,432 | +78.6% |
| Current investments | 50/53 | €2,796 | €0 | -€2,796 | -100% |
| Cash at bank and in hand | 54/58 | €15,750 | €22,199 | +€6,448 | +40.9% |
| Deferred charges and accrued income | 490/1 | €0 | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €67,788 | €83,427 | +€15,639 | +23.1% |
| Equity | 10/15 | €31,468 | €16,929 | -€14,538 | -46.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,968 | €14,429 | -€14,538 | -50.2% |
| Amounts payable | 17/49 | €36,320 | €66,498 | +€30,177 | +83.1% |
| Amounts payable within one year | 42/48 | €36,208 | €64,444 | +€28,236 | +78.0% |
| Trade debts | 44 | €869 | €4,075 | +€3,206 | +369% |
| Suppliers | 440/4 | €869 | €4,075 | +€3,206 | +369% |
| Taxes, remuneration and social security | 45 | €8,506 | €369 | -€8,138 | -95.7% |
| Taxes | 450/3 | €8,506 | €369 | -€8,138 | -95.7% |
| Other amounts payable | 47/48 | €26,832 | €60,000 | +€33,168 | +124% |
| Accrued charges and deferred income | 492/3 | €113 | €2,054 | +€1,941 | +1,725% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,956 | €7,925 | -€31 | -0.4% |
| Other operating charges | 640/8 | €504 | €443 | -€60 | -12.0% |
| Gross operating margin | 9900 | €95,062 | €65,016 | -€30,046 | -31.6% |
| Operating profit (loss) | 9901 | €86,602 | €56,647 | -€29,955 | -34.6% |
| Financial income | 75/76B | €128 | €617 | +€490 | +383% |
| Recurring financial income | 75 | €128 | €617 | +€490 | +383% |
| Financial charges | 65/66B | -€476 | €22 | +€499 | |
| Recurring financial charges | 65 | -€476 | €22 | +€499 | |
| Profit (loss) for the period before taxes | 9903 | €87,206 | €57,242 | -€29,964 | -34.4% |
| Income taxes | 67/77 | €18,377 | €11,781 | -€6,596 | -35.9% |
| Profit (loss) for the period | 9904 | €68,829 | €45,462 | -€23,367 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,829 | €45,462 | -€23,367 | -34.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.