HOT YOGA: 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.
HOT YOGA
Largest movements
- Tangible fixed assets -€8,326
down €8,326 (-23.3%), from €35,776 to €27,450
of which Furniture and vehicles: -€6,929
- Receivables within one year +€4,928
up €4,928 (+60.5%), from €8,140 to €13,067
of which Trade receivables: +€6,057
- Cash +€3,490
up €3,490 (+40.4%), from €8,643 to €12,133
mainly Depreciation (+€9,360) and Trade debts (+€6,734)
- Trade debts +€6,734
up €6,734 (+3,942%), from €171 to €6,905
- Other debts -€2,922
down €2,922 (-19.4%), from €15,079 to €12,157
- Profit (loss) carried forward -€2,815
new in 2025: -€2,815
- Short-term financial debts -€1,352
down €1,352 (-100%), from €1,352 to €0
- Gross operating margin -€11,955
down €11,955 (-52.9%), from €22,602 to €10,647
- Taxes -€2,966
down €2,966 (-91.2%), from €3,254 to €288
- Other operating charges +€2,580
up €2,580 (+363%), from €711 to €3,291
- Depreciation -€1,520
down €1,520 (-14.0%), from €10,880 to €9,360
- Financial charges -€394
down €394 (-41.9%), from €939 to €545
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 | €53,966 | €54,056 | +€90 | +0.2% |
| Fixed assets | 21/28 | €36,084 | €27,758 | -€8,326 | -23.1% |
| Tangible fixed assets | 22/27 | €35,776 | €27,450 | -€8,326 | -23.3% |
| Plant, machinery and equipment | 23 | €214 | €0 | -€214 | -100% |
| Furniture and vehicles | 24 | €28,096 | €21,168 | -€6,929 | -24.7% |
| Other tangible fixed assets | 26 | €7,466 | €6,283 | -€1,183 | -15.8% |
| Financial fixed assets | 28 | €308 | €308 | = | 0.0% |
| Current assets | 29/58 | €17,882 | €26,298 | +€8,416 | +47.1% |
| Amounts receivable within one year | 40/41 | €8,140 | €13,067 | +€4,928 | +60.5% |
| Trade receivables | 40 | €1,100 | €7,157 | +€6,057 | +551% |
| Other amounts receivable | 41 | €7,040 | €5,911 | -€1,129 | -16.0% |
| Cash at bank and in hand | 54/58 | €8,643 | €12,133 | +€3,490 | +40.4% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,098 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €53,966 | €54,056 | +€90 | +0.2% |
| Equity | 10/15 | €36,681 | €33,867 | -€2,815 | -7.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,681 | €26,681 | = | 0.0% |
| Distributable reserves | 133 | €26,681 | €26,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,815 | -€2,815 | |
| Amounts payable | 17/49 | €17,285 | €20,189 | +€2,905 | +16.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €17,285 | €20,189 | +€2,905 | +16.8% |
| Financial debts | 43 | €1,352 | €0 | -€1,352 | -100% |
| Other loans | 439 | €1,352 | €0 | -€1,352 | -100% |
| Trade debts | 44 | €171 | €6,905 | +€6,734 | +3,942% |
| Suppliers | 440/4 | €171 | €6,905 | +€6,734 | +3,942% |
| Taxes, remuneration and social security | 45 | €682 | €1,128 | +€446 | +65.3% |
| Taxes | 450/3 | €682 | €1,128 | +€446 | +65.3% |
| Other amounts payable | 47/48 | €15,079 | €12,157 | -€2,922 | -19.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,880 | €9,360 | -€1,520 | -14.0% |
| Other operating charges | 640/8 | €711 | €3,291 | +€2,580 | +363% |
| Gross operating margin | 9900 | €22,602 | €10,647 | -€11,955 | -52.9% |
| Operating profit (loss) | 9901 | €11,011 | -€2,005 | -€13,015 | |
| Financial income | 75/76B | €5 | €23 | +€18 | +340% |
| Recurring financial income | 75 | €5 | €23 | +€18 | +340% |
| Financial charges | 65/66B | €939 | €545 | -€394 | -41.9% |
| Recurring financial charges | 65 | €939 | €545 | -€394 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €10,077 | -€2,527 | -€12,603 | |
| Income taxes | 67/77 | €3,254 | €288 | -€2,966 | -91.2% |
| Profit (loss) for the period | 9904 | €6,823 | -€2,815 | -€9,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,823 | -€2,815 | -€9,638 |
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 15 October 2026 via checked.be.