IMMO YACO: what changed
Two fiscal 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.
IMMO YACO
Largest movements
- Cash +€6,940
up €6,940 (+1114.4%), from €623 to €7,563
mainly Depreciation (+€8,220) and Accrued charges and deferred income (+€4,450)
- Receivables within one year +€3,003
up €3,003 (+199.3%), from €1,507 to €4,510
of which Trade receivables: +€3,003
- Accrued charges and deferred income +€4,450
up €4,450 (+469.4%), from €948 to €5,398
- Reserves +€3,375
up €3,375 (+7.8%), from €43,192 to €46,566
of which Distributable reserves: +€3,375
- Tax, wage and social debts +€2,552
up €2,552 (+438.0%), from €583 to €3,135
- Gross operating margin +€33,974
up €33,974, from -€820 to €33,154
- Other operating charges +€15,170
up €15,170 (+293.3%), from €5,173 to €20,342
- Taxes +€337
up €337, from €0 to €337
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.
Cash bridge derived
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 | €116,242 | €127,279 | +€11,037 | +9.5% |
| Fixed assets | 21/28 | €114,113 | €115,207 | +€1,094 | +1.0% |
| Tangible fixed assets | 22/27 | €114,113 | €115,207 | +€1,094 | +1.0% |
| Land and buildings | 22 | €103,658 | €105,712 | +€2,054 | +2.0% |
| Plant, machinery and equipment | 23 | €10,455 | €9,495 | -€960 | -9.2% |
| Current assets | 29/58 | €2,130 | €12,073 | +€9,943 | +466.9% |
| Amounts receivable within one year | 40/41 | €1,507 | €4,510 | +€3,003 | +199.3% |
| Trade receivables | 40 | - | €3,003 | +€3,003 | |
| Other amounts receivable | 41 | €1,507 | €1,507 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €623 | €7,563 | +€6,940 | +1114.4% |
| Total equity and liabilities | 10/49 | €116,242 | €127,279 | +€11,037 | +9.5% |
| Equity | 10/15 | €93,192 | €96,566 | +€3,375 | +3.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €43,192 | €46,566 | +€3,375 | +7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,192 | €46,566 | +€3,375 | +7.8% |
| Amounts payable | 17/49 | €23,051 | €30,713 | +€7,662 | +33.2% |
| Amounts payable within one year | 42/48 | €22,103 | €25,315 | +€3,213 | +14.5% |
| Taxes, remuneration and social security | 45 | €583 | €3,135 | +€2,552 | +438.0% |
| Taxes | 450/3 | €583 | €3,135 | +€2,552 | +438.0% |
| Other amounts payable | 47/48 | €21,520 | €22,181 | +€661 | +3.1% |
| Accrued charges and deferred income | 492/3 | €948 | €5,398 | +€4,450 | +469.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,114 | €8,220 | +€105 | +1.3% |
| Other operating charges | 640/8 | €5,173 | €20,342 | +€15,170 | +293.3% |
| Gross operating margin | 9900 | -€820 | €33,154 | +€33,974 | |
| Operating profit (loss) | 9901 | -€14,107 | €4,592 | +€18,699 | |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €976 | €890 | -€87 | -8.9% |
| Recurring financial charges | 65 | €976 | €890 | -€87 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,084 | €3,712 | +€18,796 | |
| Income taxes | 67/77 | €0 | €337 | +€337 | |
| Profit (loss) for the period | 9904 | -€15,084 | €3,375 | +€18,458 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,084 | €3,375 | +€18,458 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.