LOS YAYOS: 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.
LOS YAYOS
Largest movements
- Cash +€54,898
up €54,898 (+17.8%), from €308,613 to €363,511
mainly Depreciation (+€38,739) and Net result for the year (+€17,788)
- Tangible fixed assets -€30,506
down €30,506 (-4.5%), from €676,149 to €645,643
of which Land and buildings: -€30,017
- Reserves +€17,780
up €17,780 (+5.0%), from €355,250 to €373,030
of which Distributable reserves: +€16,780
- Gross operating margin +€6,091
up €6,091 (+8.7%), from €69,959 to €76,050
- Taxes +€1,691
up €1,691 (+25.3%), from €6,676 to €8,367
- Financial income -€1,680
down €1,680 (-29.1%), from €5,778 to €4,098
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 | €1,021,825 | €1,046,189 | +€24,364 | +2.4% |
| Fixed assets | 21/28 | €676,779 | €646,273 | -€30,506 | -4.5% |
| Tangible fixed assets | 22/27 | €676,149 | €645,643 | -€30,506 | -4.5% |
| Land and buildings | 22 | €675,475 | €645,458 | -€30,017 | -4.4% |
| Plant, machinery and equipment | 23 | €93 | €0 | -€93 | -100% |
| Furniture and vehicles | 24 | €581 | €185 | -€395 | -68.1% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €345,045 | €399,916 | +€54,870 | +15.9% |
| Amounts receivable within one year | 40/41 | €1,460 | €664 | -€796 | -54.5% |
| Trade receivables | 40 | - | €204 | +€204 | |
| Other amounts receivable | 41 | €1,460 | €460 | -€1,000 | -68.5% |
| Current investments | 50/53 | €33,588 | €34,281 | +€692 | +2.1% |
| Cash at bank and in hand | 54/58 | €308,613 | €363,511 | +€54,898 | +17.8% |
| Deferred charges and accrued income | 490/1 | €1,384 | €1,460 | +€76 | +5.5% |
| Total equity and liabilities | 10/49 | €1,021,825 | €1,046,189 | +€24,364 | +2.4% |
| Equity | 10/15 | €921,674 | €939,462 | +€17,788 | +1.9% |
| Contributions | 10/11 | €565,000 | €565,000 | = | 0.0% |
| Capital | 10 | €565,000 | €565,000 | = | 0.0% |
| Issued capital | 100 | €565,000 | €565,000 | = | 0.0% |
| Reserves | 13 | €355,250 | €373,030 | +€17,780 | +5.0% |
| Non-distributable reserves | 130/1 | €44,000 | €45,000 | +€1,000 | +2.3% |
| Legal reserve | 130 | €44,000 | €45,000 | +€1,000 | +2.3% |
| Distributable reserves | 133 | €311,250 | €328,030 | +€16,780 | +5.4% |
| Profit (loss) carried forward | 14 | €1,424 | €1,432 | +€8 | +0.6% |
| Amounts payable | 17/49 | €100,151 | €106,727 | +€6,576 | +6.6% |
| Amounts payable within one year | 42/48 | €100,151 | €106,727 | +€6,576 | +6.6% |
| Taxes, remuneration and social security | 45 | €3,574 | €6,334 | +€2,760 | +77.2% |
| Taxes | 450/3 | €3,574 | €6,334 | +€2,760 | +77.2% |
| Other amounts payable | 47/48 | €96,577 | €100,394 | +€3,817 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,210 | €38,739 | -€471 | -1.2% |
| Other operating charges | 640/8 | €8,252 | €8,380 | +€128 | +1.5% |
| Gross operating margin | 9900 | €69,959 | €76,050 | +€6,091 | +8.7% |
| Operating profit (loss) | 9901 | €22,497 | €28,930 | +€6,433 | +28.6% |
| Financial income | 75/76B | €5,778 | €4,098 | -€1,680 | -29.1% |
| Recurring financial income | 75 | €5,778 | €4,098 | -€1,680 | -29.1% |
| Financial charges | 65/66B | €7,276 | €6,874 | -€402 | -5.5% |
| Recurring financial charges | 65 | €7,276 | €6,874 | -€402 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €20,999 | €26,155 | +€5,156 | +24.6% |
| Income taxes | 67/77 | €6,676 | €8,367 | +€1,691 | +25.3% |
| Profit (loss) for the period | 9904 | €14,322 | €17,788 | +€3,466 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,322 | €17,788 | +€3,466 | +24.2% |
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 30 October 2026 via checked.be.