C° YOTE: 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.
C° YOTE
Largest movements
- Cash +€6,679
up €6,679 (+79.1%), from €8,440 to €15,119
mainly Net result for the year (+€10,965) and Other debts (+€7,281)
- Receivables within one year +€2,123
up €2,123 (+24.4%), from €8,703 to €10,826
of which Trade receivables: +€2,656
- Tangible fixed assets +€754
up €754 (+119%), from €636 to €1,390
- Other debts +€7,281
up €7,281 (+159%), from €4,581 to €11,862
- Trade debts +€4,946
up €4,946 (+1,340%), from €369 to €5,315
- Tax, wage and social debts -€2,670
down €2,670 (-41.1%), from €6,500 to €3,830
- Gross operating margin +€5,797
up €5,797 (+50.4%), from €11,506 to €17,302
- Depreciation -€1,727
down €1,727 (-69.1%), from €2,501 to €774
- Taxes +€670
up €670 (+16.9%), from €3,967 to €4,637
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 | €17,779 | €27,336 | +€9,556 | +53.8% |
| Fixed assets | 21/28 | €636 | €1,390 | +€754 | +119% |
| Tangible fixed assets | 22/27 | €636 | €1,390 | +€754 | +119% |
| Furniture and vehicles | 24 | €636 | €1,390 | +€754 | +119% |
| Current assets | 29/58 | €17,144 | €25,946 | +€8,802 | +51.3% |
| Amounts receivable within one year | 40/41 | €8,703 | €10,826 | +€2,123 | +24.4% |
| Trade receivables | 40 | €8,170 | €10,826 | +€2,656 | +32.5% |
| Other amounts receivable | 41 | €533 | - | -€533 | |
| Cash at bank and in hand | 54/58 | €8,440 | €15,119 | +€6,679 | +79.1% |
| Total equity and liabilities | 10/49 | €17,779 | €27,336 | +€9,556 | +53.8% |
| Equity | 10/15 | €6,329 | €6,329 | = | 0.0% |
| Contributions | 10/11 | €6,329 | €6,329 | = | 0.0% |
| Amounts payable | 17/49 | €11,450 | €21,007 | +€9,556 | +83.5% |
| Amounts payable within one year | 42/48 | €11,450 | €21,007 | +€9,556 | +83.5% |
| Trade debts | 44 | €369 | €5,315 | +€4,946 | +1,340% |
| Suppliers | 440/4 | €369 | €5,315 | +€4,946 | +1,340% |
| Taxes, remuneration and social security | 45 | €6,500 | €3,830 | -€2,670 | -41.1% |
| Taxes | 450/3 | €6,500 | €3,830 | -€2,670 | -41.1% |
| Other amounts payable | 47/48 | €4,581 | €11,862 | +€7,281 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,501 | €774 | -€1,727 | -69.1% |
| Other operating charges | 640/8 | €512 | €570 | +€57 | +11.2% |
| Gross operating margin | 9900 | €11,506 | €17,302 | +€5,797 | +50.4% |
| Operating profit (loss) | 9901 | €8,492 | €15,959 | +€7,467 | +87.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +10,033% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +10,033% |
| Financial charges | 65/66B | €355 | €359 | +€4 | +1.2% |
| Recurring financial charges | 65 | €355 | €359 | +€4 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €8,137 | €15,602 | +€7,466 | +91.8% |
| Income taxes | 67/77 | €3,967 | €4,637 | +€670 | +16.9% |
| Profit (loss) for the period | 9904 | €4,170 | €10,965 | +€6,796 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €4,170 | €10,965 | +€6,796 | +163% |
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 29 October 2026 via checked.be.