YASH: 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.
YASH
Largest movements
- Stocks and contracts -€500,569
down €500,569 (-12.8%), from €3.9m to €3.4m
- Receivables within one year -€134,668
down €134,668 (-96.6%), from €139,365 to €4,697
of which Other amounts receivable: -€134,668
- Cash -€69,312
down €69,312 (-77.5%), from €89,390 to €20,077
mainly Short-term financial debts (-€818,130) and Net result for the year (-€116,342)
- Short-term financial debts -€818,130
no longer reported in 2025 (was €818,130)
- Trade debts +€310,540
up €310,540 (+12.2%), from €2.5m to €2.9m
- Profit (loss) carried forward -€116,342
down €116,342 (-6.4%), from -€1.8m to -€1.9m
- Tax, wage and social debts -€54,352
down €54,352 (-48.5%), from €112,055 to €57,702
of which Taxes: -€52,058
- Goods and materials -€4.4m
down €4.4m (-89.7%), from €4.9m to €500,569
of which Purchases: -€2.9m
- Turnover -€3.5m
down €3.5m (-88.4%), from €4.0m to €462,874
- Services and other goods -€48,209
down €48,209 (-40.4%), from €119,244 to €71,035
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 | €4,130,295 | €3,425,792 | -€704,503 | -17.1% |
| Current assets | 29/58 | €4,130,295 | €3,425,792 | -€704,503 | -17.1% |
| Stocks and contracts in progress | 3 | €3,901,221 | €3,400,651 | -€500,569 | -12.8% |
| Stocks | 30/36 | €3,901,221 | €3,400,651 | -€500,569 | -12.8% |
| Goods purchased for resale | 34 | €3,901,221 | €3,400,651 | -€500,569 | -12.8% |
| Amounts receivable within one year | 40/41 | €139,365 | €4,697 | -€134,668 | -96.6% |
| Trade receivables | 40 | - | €0 | +€0 | |
| Other amounts receivable | 41 | €139,365 | €4,697 | -€134,668 | -96.6% |
| Cash at bank and in hand | 54/58 | €89,390 | €20,077 | -€69,312 | -77.5% |
| Deferred charges and accrued income | 490/1 | €319 | €366 | +€46 | +14.6% |
| Total equity and liabilities | 10/49 | €4,130,295 | €3,425,792 | -€704,503 | -17.1% |
| Equity | 10/15 | €273,469 | €157,127 | -€116,342 | -42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,079,798 | €2,079,798 | = | 0.0% |
| Distributable reserves | 133 | €2,079,798 | €2,079,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,824,929 | -€1,941,271 | -€116,342 | -6.4% |
| Amounts payable | 17/49 | €3,856,825 | €3,268,664 | -€588,161 | -15.2% |
| Amounts payable after more than one year | 17 | €154,009 | €136,170 | -€17,839 | -11.6% |
| Financial debts | 170/4 | €154,009 | €136,170 | -€17,839 | -11.6% |
| Credit institutions | 173 | €154,009 | €136,170 | -€17,839 | -11.6% |
| Amounts payable within one year | 42/48 | €3,693,043 | €3,108,494 | -€584,549 | -15.8% |
| Financial debts | 43 | €818,130 | - | -€818,130 | |
| Credit institutions | 430/8 | €818,130 | - | -€818,130 | |
| Trade debts | 44 | €2,543,000 | €2,853,540 | +€310,540 | +12.2% |
| Suppliers | 440/4 | €2,543,000 | €2,853,540 | +€310,540 | +12.2% |
| Taxes, remuneration and social security | 45 | €112,055 | €57,702 | -€54,352 | -48.5% |
| Taxes | 450/3 | €64,526 | €12,467 | -€52,058 | -80.7% |
| Remuneration and social security | 454/9 | €47,529 | €45,235 | -€2,294 | -4.8% |
| Other amounts payable | 47/48 | €219,859 | €197,252 | -€22,607 | -10.3% |
| Accrued charges and deferred income | 492/3 | €9,773 | €24,000 | +€14,227 | +146% |
| Operating income | 70/76A | €4,005,592 | €463,121 | -€3.5m | -88.4% |
| Turnover | 70 | €4,005,344 | €462,874 | -€3.5m | -88.4% |
| Other operating income | 74 | €248 | €248 | = | 0.0% |
| Operating charges | 60/66A | €5,010,618 | €577,595 | -€4.4m | -88.5% |
| Goods for resale, raw materials and consumables | 60 | €4,851,436 | €500,569 | -€4.4m | -89.7% |
| Purchases | 600/8 | €2,926,543 | - | -€2.9m | |
| Change in stocks: decrease (increase) | 609 | €1,924,894 | €500,569 | -€1.4m | -74.0% |
| Services and other goods | 61 | €119,244 | €71,035 | -€48,209 | -40.4% |
| Remuneration, social security and pensions | 62 | €38,492 | €4,008 | -€34,484 | -89.6% |
| Other operating charges | 640/8 | €1,446 | €1,983 | +€536 | +37.1% |
| Operating profit (loss) | 9901 | -€1,005,026 | -€114,473 | +€890,553 | +88.6% |
| Financial income | 75/76B | €8,614 | €7,538 | -€1,076 | -12.5% |
| Recurring financial income | 75 | €8,614 | €7,538 | -€1,076 | -12.5% |
| Other financial income | 752/9 | €8,614 | €7,538 | -€1,076 | -12.5% |
| Financial charges | 65/66B | €26,464 | €11,089 | -€15,375 | -58.1% |
| Recurring financial charges | 65 | €26,464 | €11,089 | -€15,375 | -58.1% |
| Debt charges | 650 | €17,981 | €3,349 | -€14,632 | -81.4% |
| Other financial charges | 652/9 | €8,483 | €7,740 | -€743 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,022,876 | -€118,025 | +€904,852 | +88.5% |
| Income taxes | 67/77 | €10,112 | -€1,682 | -€11,795 | |
| Taxes | 670/3 | €10,112 | €403 | -€9,709 | -96.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,086 | +€2,086 | |
| Profit (loss) for the period | 9904 | -€1,032,988 | -€116,342 | +€916,646 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,032,988 | -€116,342 | +€916,646 | +88.7% |
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 24 October 2026 via checked.be.