Y.K.O.: 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.
Y.K.O.
Largest movements
- Cash +€146,263
up €146,263 (+94.2%), from €155,335 to €301,598
mainly Net result for the year (+€119,313) and Tax, wage and social debts (+€37,776)
- Receivables within one year +€15,703
up €15,703 (+87.2%), from €18,000 to €33,703
of which Other amounts receivable: +€15,703
- Reserves +€119,313
up €119,313 (+110%), from €108,079 to €227,392
- Tax, wage and social debts +€37,776
up €37,776 (+66.5%), from €56,792 to €94,568
- Trade debts +€9,767
up €9,767 (+1,033%), from €946 to €10,713
- Gross operating margin +€20,627
up €20,627 (+13.1%), from €157,479 to €178,106
- Taxes +€5,365
up €5,365 (+12.2%), from €43,813 to €49,177
- Other operating charges +€4,099
up €4,099 (+73.5%), from €5,576 to €9,674
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 | €173,335 | €337,673 | +€164,338 | +94.8% |
| Fixed assets | 21/28 | - | €2,372 | +€2,372 | |
| Tangible fixed assets | 22/27 | - | €2,372 | +€2,372 | |
| Furniture and vehicles | 24 | - | €2,372 | +€2,372 | |
| Current assets | 29/58 | €173,335 | €335,301 | +€161,966 | +93.4% |
| Amounts receivable within one year | 40/41 | €18,000 | €33,703 | +€15,703 | +87.2% |
| Trade receivables | 40 | €18,000 | €18,000 | = | 0.0% |
| Other amounts receivable | 41 | - | €15,703 | +€15,703 | |
| Cash at bank and in hand | 54/58 | €155,335 | €301,598 | +€146,263 | +94.2% |
| Total equity and liabilities | 10/49 | €173,335 | €337,673 | +€164,338 | +94.8% |
| Equity | 10/15 | €113,079 | €232,392 | +€119,313 | +106% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €108,079 | €227,392 | +€119,313 | +110% |
| Distributable reserves | 133 | €108,079 | €227,392 | +€119,313 | +110% |
| Amounts payable | 17/49 | €60,256 | €105,281 | +€45,025 | +74.7% |
| Amounts payable within one year | 42/48 | €60,256 | €105,281 | +€45,025 | +74.7% |
| Trade debts | 44 | €946 | €10,713 | +€9,767 | +1,033% |
| Suppliers | 440/4 | €946 | €10,713 | +€9,767 | +1,033% |
| Taxes, remuneration and social security | 45 | €56,792 | €94,568 | +€37,776 | +66.5% |
| Taxes | 450/3 | €56,792 | €94,568 | +€37,776 | +66.5% |
| Other amounts payable | 47/48 | €2,518 | - | -€2,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €218 | +€218 | |
| Other operating charges | 640/8 | €5,576 | €9,674 | +€4,099 | +73.5% |
| Gross operating margin | 9900 | €157,479 | €178,106 | +€20,627 | +13.1% |
| Operating profit (loss) | 9901 | €151,904 | €168,214 | +€16,310 | +10.7% |
| Financial income | 75/76B | - | €398 | +€398 | |
| Recurring financial income | 75 | - | €398 | +€398 | |
| Financial charges | 65/66B | €12 | €121 | +€109 | +879% |
| Recurring financial charges | 65 | €12 | €121 | +€109 | +879% |
| Profit (loss) for the period before taxes | 9903 | €151,891 | €168,490 | +€16,599 | +10.9% |
| Income taxes | 67/77 | €43,813 | €49,177 | +€5,365 | +12.2% |
| Profit (loss) for the period | 9904 | €108,079 | €119,313 | +€11,234 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €108,079 | €119,313 | +€11,234 | +10.4% |
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 31 October 2026 via checked.be.