YAKUHO: 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.
YAKUHO
Largest movements
- Cash +€48,161
up €48,161 (+5,126%), from €940 to €49,100
mainly Other debts (+€37,698) and Net result for the year (+€30,704)
- Tangible fixed assets +€33,995
new in 2025: €33,995
- Receivables within one year -€11,534
down €11,534 (-50.2%), from €22,995 to €11,462
of which Trade receivables: -€12,903
- Other debts +€37,698
up €37,698 (+3,511%), from €1,074 to €38,771
- Reserves +€30,704
up €30,704 (+280%), from €10,960 to €41,664
- Tax, wage and social debts +€1,665
up €1,665 (+25.6%), from €6,513 to €8,178
- Gross operating margin +€33,952
up €33,952 (+240%), from €14,126 to €48,078
- Depreciation +€7,548
new in 2025: €7,548
- Taxes +€5,887
up €5,887 (+215%), from €2,744 to €8,631
- Other operating charges +€733
up €733 (+174%), from €422 to €1,155
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 | €23,935 | €94,557 | +€70,622 | +295% |
| Fixed assets | 21/28 | - | €33,995 | +€33,995 | |
| Tangible fixed assets | 22/27 | - | €33,995 | +€33,995 | |
| Furniture and vehicles | 24 | - | €33,995 | +€33,995 | |
| Current assets | 29/58 | €23,935 | €60,562 | +€36,627 | +153% |
| Amounts receivable within one year | 40/41 | €22,995 | €11,462 | -€11,534 | -50.2% |
| Trade receivables | 40 | €22,995 | €10,092 | -€12,903 | -56.1% |
| Other amounts receivable | 41 | - | €1,369 | +€1,369 | |
| Cash at bank and in hand | 54/58 | €940 | €49,100 | +€48,161 | +5,126% |
| Total equity and liabilities | 10/49 | €23,935 | €94,557 | +€70,622 | +295% |
| Equity | 10/15 | €11,960 | €42,664 | +€30,704 | +257% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,960 | €41,664 | +€30,704 | +280% |
| Distributable reserves | 133 | €10,960 | €41,664 | +€30,704 | +280% |
| Amounts payable | 17/49 | €11,975 | €51,893 | +€39,918 | +333% |
| Amounts payable within one year | 42/48 | €11,975 | €51,893 | +€39,918 | +333% |
| Trade debts | 44 | €4,388 | €4,944 | +€556 | +12.7% |
| Suppliers | 440/4 | €4,388 | €4,944 | +€556 | +12.7% |
| Taxes, remuneration and social security | 45 | €6,513 | €8,178 | +€1,665 | +25.6% |
| Taxes | 450/3 | €6,513 | €8,178 | +€1,665 | +25.6% |
| Other amounts payable | 47/48 | €1,074 | €38,771 | +€37,698 | +3,511% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,548 | +€7,548 | |
| Other operating charges | 640/8 | €422 | €1,155 | +€733 | +174% |
| Gross operating margin | 9900 | €14,126 | €48,078 | +€33,952 | +240% |
| Operating profit (loss) | 9901 | €13,704 | €39,375 | +€25,671 | +187% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | €13,704 | €39,335 | +€25,630 | +187% |
| Income taxes | 67/77 | €2,744 | €8,631 | +€5,887 | +215% |
| Profit (loss) for the period | 9904 | €10,960 | €30,704 | +€19,744 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €10,960 | €30,704 | +€19,744 | +180% |
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 17 October 2026 via checked.be.