YAKKO: 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.
YAKKO
Largest movements
- Cash +€78,976
up €78,976 (+132.4%), from €59,669 to €138,645
mainly Net result for the year (+€135,357) and Trade debts (+€3,293)
- Receivables within one year +€33,897
up €33,897 (+75.8%), from €44,717 to €78,614
of which Other amounts receivable: +€30,582
- Tangible fixed assets +€7,680
up €7,680 (+592.8%), from €1,296 to €8,976
of which Furniture and vehicles: +€6,893
- Deferred charges and accrued income +€4,123
up €4,123 (+14.4%), from €28,632 to €32,755
- Reserves +€135,357
up €135,357 (+119.6%), from €113,205 to €248,561
- Tax, wage and social debts -€13,974
down €13,974 (-69.8%), from €20,025 to €6,051
- Trade debts +€3,293
up €3,293 (+3929.2%), from €84 to €3,377
- Gross operating margin +€29,165
up €29,165 (+19.4%), from €150,348 to €179,513
- Taxes +€11,026
up €11,026 (+31.5%), from €35,025 to €46,051
- Financial income +€2,447
up €2,447 (+207.0%), from €1,182 to €3,629
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 | €134,313 | €258,989 | +€124,676 | +92.8% |
| Fixed assets | 21/28 | €1,296 | €8,976 | +€7,680 | +592.8% |
| Tangible fixed assets | 22/27 | €1,296 | €8,976 | +€7,680 | +592.8% |
| Plant, machinery and equipment | 23 | - | €787 | +€787 | |
| Furniture and vehicles | 24 | €1,296 | €8,189 | +€6,893 | +532.0% |
| Current assets | 29/58 | €133,018 | €250,014 | +€116,996 | +88.0% |
| Amounts receivable within one year | 40/41 | €44,717 | €78,614 | +€33,897 | +75.8% |
| Trade receivables | 40 | - | €3,315 | +€3,315 | |
| Other amounts receivable | 41 | €44,717 | €75,299 | +€30,582 | +68.4% |
| Cash at bank and in hand | 54/58 | €59,669 | €138,645 | +€78,976 | +132.4% |
| Deferred charges and accrued income | 490/1 | €28,632 | €32,755 | +€4,123 | +14.4% |
| Total equity and liabilities | 10/49 | €134,313 | €258,989 | +€124,676 | +92.8% |
| Equity | 10/15 | €114,205 | €249,561 | +€135,357 | +118.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €113,205 | €248,561 | +€135,357 | +119.6% |
| Distributable reserves | 133 | €113,205 | €248,561 | +€135,357 | +119.6% |
| Amounts payable | 17/49 | €20,109 | €9,428 | -€10,680 | -53.1% |
| Amounts payable within one year | 42/48 | €20,109 | €9,428 | -€10,680 | -53.1% |
| Trade debts | 44 | €84 | €3,377 | +€3,293 | +3929.2% |
| Suppliers | 440/4 | €84 | €3,377 | +€3,293 | +3929.2% |
| Taxes, remuneration and social security | 45 | €20,025 | €6,051 | -€13,974 | -69.8% |
| Taxes | 450/3 | €20,025 | €6,051 | -€13,974 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,291 | €1,570 | -€1,720 | -52.3% |
| Other operating charges | 640/8 | - | €58 | +€58 | |
| Gross operating margin | 9900 | €150,348 | €179,513 | +€29,165 | +19.4% |
| Operating profit (loss) | 9901 | €147,058 | €177,885 | +€30,827 | +21.0% |
| Financial income | 75/76B | €1,182 | €3,629 | +€2,447 | +207.0% |
| Recurring financial income | 75 | €1,182 | €3,629 | +€2,447 | +207.0% |
| Financial charges | 65/66B | €10 | €107 | +€97 | +955.2% |
| Recurring financial charges | 65 | €10 | €107 | +€97 | +955.2% |
| Profit (loss) for the period before taxes | 9903 | €148,230 | €181,407 | +€33,178 | +22.4% |
| Income taxes | 67/77 | €35,025 | €46,051 | +€11,026 | +31.5% |
| Profit (loss) for the period | 9904 | €113,205 | €135,357 | +€22,152 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €113,205 | €135,357 | +€22,152 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.