YAKOPTIC: 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.
YAKOPTIC
Largest movements
- Receivables within one year -€20,486
down €20,486 (-66.0%), from €31,030 to €10,543
of which Trade receivables: -€15,553
- Cash +€6,536
up €6,536 (+83.5%), from €7,830 to €14,366
mainly Receivables within one year (+€20,486) and Net result for the year (+€9,308)
- Tangible fixed assets -€4,382
down €4,382 (-34.5%), from €12,694 to €8,311
- Trade debts -€15,565
no longer reported in 2025 (was €15,565)
- Advances received -€12,562
no longer reported in 2025 (was €12,562)
- Profit (loss) carried forward +€9,308
up €9,308 (+111.6%), from €8,341 to €17,649
- Gross operating margin +€19,903
up €19,903 (+52.2%), from €38,107 to €58,010
- Staff costs +€10,486
up €10,486 (+31.8%), from €33,009 to €43,494
- Depreciation +€3,927
up €3,927 (+863.2%), from €455 to €4,382
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 | €51,553 | €33,220 | -€18,332 | -35.6% |
| Fixed assets | 21/28 | €12,694 | €8,311 | -€4,382 | -34.5% |
| Tangible fixed assets | 22/27 | €12,694 | €8,311 | -€4,382 | -34.5% |
| Furniture and vehicles | 24 | €12,694 | €8,311 | -€4,382 | -34.5% |
| Current assets | 29/58 | €38,859 | €24,909 | -€13,950 | -35.9% |
| Amounts receivable within one year | 40/41 | €31,030 | €10,543 | -€20,486 | -66.0% |
| Trade receivables | 40 | €16,126 | €572 | -€15,553 | -96.4% |
| Other amounts receivable | 41 | €14,904 | €9,971 | -€4,933 | -33.1% |
| Cash at bank and in hand | 54/58 | €7,830 | €14,366 | +€6,536 | +83.5% |
| Total equity and liabilities | 10/49 | €51,553 | €33,220 | -€18,332 | -35.6% |
| Equity | 10/15 | €8,583 | €17,891 | +€9,308 | +108.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €241 | €241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €241 | €241 | = | 0.0% |
| Reserves not available under the articles | 1311 | €241 | €241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,341 | €17,649 | +€9,308 | +111.6% |
| Amounts payable | 17/49 | €42,970 | €15,329 | -€27,641 | -64.3% |
| Amounts payable within one year | 42/48 | €42,970 | €15,329 | -€27,641 | -64.3% |
| Trade debts | 44 | €15,565 | - | -€15,565 | |
| Suppliers | 440/4 | €15,565 | - | -€15,565 | |
| Advances received on contracts in progress | 46 | €12,562 | - | -€12,562 | |
| Taxes, remuneration and social security | 45 | €14,691 | €15,177 | +€486 | +3.3% |
| Taxes | 450/3 | €6,045 | €5,892 | -€153 | -2.5% |
| Remuneration and social security | 454/9 | €8,646 | €9,285 | +€639 | +7.4% |
| Other amounts payable | 47/48 | €152 | €152 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33,009 | €43,494 | +€10,486 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €4,382 | +€3,927 | +863.2% |
| Other operating charges | 640/8 | €751 | €1,230 | +€479 | +63.7% |
| Gross operating margin | 9900 | €38,107 | €58,010 | +€19,903 | +52.2% |
| Operating profit (loss) | 9901 | €3,892 | €8,903 | +€5,011 | +128.8% |
| Financial income | 75/76B | €860 | €673 | -€187 | -21.7% |
| Recurring financial income | 75 | €860 | €673 | -€187 | -21.7% |
| Financial charges | 65/66B | €214 | €268 | +€55 | +25.6% |
| Recurring financial charges | 65 | €214 | €268 | +€55 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €4,538 | €9,308 | +€4,770 | +105.1% |
| Profit (loss) for the period | 9904 | €4,538 | €9,308 | +€4,770 | +105.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,538 | €9,308 | +€4,770 | +105.1% |
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 4 October 2026 via checked.be.