MASTER YODA: 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.
MASTER YODA
Largest movements
- Cash -€1,853
down €1,853 (-4.6%), from €40,187 to €38,334
mainly Net result for the year (-€3,909)
- Profit (loss) carried forward -€3,909
down €3,909 (-3.4%), from -€115,551 to -€119,460
- Other debts +€1,400
up €1,400 (+33.3%), from €4,200 to €5,600
- Tax, wage and social debts +€600
up €600 (+33.3%), from €1,800 to €2,400
- Financial charges -€281
down €281 (-12.1%), from €2,326 to €2,045
- Gross operating margin -€260
down €260 (-24.0%), from -€1,084 to -€1,344
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €40,449 | €38,540 | -€1,909 | -4.7% |
| Current assets | 29/58 | €40,449 | €38,540 | -€1,909 | -4.7% |
| Amounts receivable within one year | 40/41 | €262 | €207 | -€55 | -21.2% |
| Other amounts receivable | 41 | €262 | €207 | -€55 | -21.2% |
| Cash at bank and in hand | 54/58 | €40,187 | €38,334 | -€1,853 | -4.6% |
| Total equity and liabilities | 10/49 | €40,449 | €38,540 | -€1,909 | -4.7% |
| Equity | 10/15 | -€65,551 | -€69,460 | -€3,909 | -6.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,551 | -€119,460 | -€3,909 | -3.4% |
| Amounts payable | 17/49 | €106,000 | €108,000 | +€2,000 | +1.9% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,000 | €8,000 | +€2,000 | +33.3% |
| Taxes, remuneration and social security | 45 | €1,800 | €2,400 | +€600 | +33.3% |
| Taxes | 450/3 | €1,800 | €2,400 | +€600 | +33.3% |
| Other amounts payable | 47/48 | €4,200 | €5,600 | +€1,400 | +33.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,084 | -€1,344 | -€260 | -24.0% |
| Operating profit (loss) | 9901 | -€1,589 | -€1,864 | -€274 | -17.3% |
| Financial charges | 65/66B | €2,326 | €2,045 | -€281 | -12.1% |
| Recurring financial charges | 65 | €2,326 | €2,045 | -€281 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,916 | -€3,909 | +€7 | +0.2% |
| Profit (loss) for the period | 9904 | -€3,916 | -€3,909 | +€7 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,916 | -€3,909 | +€7 | +0.2% |
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 7 October 2026 via checked.be.