YALO: 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.
YALO
Largest movements
- Cash -€71,272
down €71,272 (-30.8%), from €231,109 to €159,836
mainly Contributions, distributions and other (-€89,056) and Receivables within one year (-€45,996)
- Receivables within one year +€45,996
up €45,996 (+537%), from €8,561 to €54,556
of which Trade receivables: +€46,808
- Tangible fixed assets -€2,870
down €2,870 (-16.8%), from €17,127 to €14,256
of which Furniture and vehicles: -€2,050
- Reserves -€46,253
down €46,253 (-28.5%), from €162,148 to €115,896
- Trade debts +€10,851
up €10,851 (+708%), from €1,534 to €12,384
- Tax, wage and social debts +€3,440
up €3,440 (+30.6%), from €11,246 to €14,686
- Other debts +€2,647
up €2,647 (+3.2%), from €81,962 to €84,609
- Gross operating margin -€18,224
down €18,224 (-23.5%), from €77,474 to €59,250
- Taxes -€3,401
down €3,401 (-22.9%), from €14,869 to €11,469
- Depreciation +€1,819
up €1,819 (+67.4%), from €2,699 to €4,518
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 | €257,562 | €229,989 | -€27,573 | -10.7% |
| Fixed assets | 21/28 | €17,127 | €14,256 | -€2,870 | -16.8% |
| Tangible fixed assets | 22/27 | €17,127 | €14,256 | -€2,870 | -16.8% |
| Plant, machinery and equipment | 23 | €3,818 | €2,997 | -€820 | -21.5% |
| Furniture and vehicles | 24 | €13,309 | €11,259 | -€2,050 | -15.4% |
| Current assets | 29/58 | €240,436 | €215,733 | -€24,703 | -10.3% |
| Amounts receivable within one year | 40/41 | €8,561 | €54,556 | +€45,996 | +537% |
| Trade receivables | 40 | €6,968 | €53,777 | +€46,808 | +672% |
| Other amounts receivable | 41 | €1,592 | €779 | -€813 | -51.0% |
| Cash at bank and in hand | 54/58 | €231,109 | €159,836 | -€71,272 | -30.8% |
| Deferred charges and accrued income | 490/1 | €766 | €1,340 | +€574 | +74.9% |
| Total equity and liabilities | 10/49 | €257,562 | €229,989 | -€27,573 | -10.7% |
| Equity | 10/15 | €162,548 | €116,296 | -€46,253 | -28.5% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €162,148 | €115,896 | -€46,253 | -28.5% |
| Distributable reserves | 133 | €162,148 | €115,896 | -€46,253 | -28.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €95,014 | €113,694 | +€18,679 | +19.7% |
| Amounts payable within one year | 42/48 | €95,014 | €113,694 | +€18,679 | +19.7% |
| Financial debts | 43 | €272 | €2,014 | +€1,741 | +639% |
| Credit institutions | 430/8 | €272 | €2,014 | +€1,741 | +639% |
| Trade debts | 44 | €1,534 | €12,384 | +€10,851 | +708% |
| Suppliers | 440/4 | €1,534 | €12,384 | +€10,851 | +708% |
| Taxes, remuneration and social security | 45 | €11,246 | €14,686 | +€3,440 | +30.6% |
| Taxes | 450/3 | €11,246 | €14,686 | +€3,440 | +30.6% |
| Other amounts payable | 47/48 | €81,962 | €84,609 | +€2,647 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,699 | €4,518 | +€1,819 | +67.4% |
| Other operating charges | 640/8 | €982 | €520 | -€463 | -47.1% |
| Non-recurring operating charges | 66A | €2,369 | - | -€2,369 | |
| Gross operating margin | 9900 | €77,474 | €59,250 | -€18,224 | -23.5% |
| Operating profit (loss) | 9901 | €71,424 | €54,212 | -€17,211 | -24.1% |
| Financial income | 75/76B | €2 | €199 | +€198 | +12,276% |
| Recurring financial income | 75 | €2 | €199 | +€198 | +12,276% |
| Financial charges | 65/66B | €116 | €140 | +€23 | +20.1% |
| Recurring financial charges | 65 | €116 | €140 | +€23 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €71,309 | €54,272 | -€17,037 | -23.9% |
| Income taxes | 67/77 | €14,869 | €11,469 | -€3,401 | -22.9% |
| Profit (loss) for the period | 9904 | €56,440 | €42,803 | -€13,637 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,440 | €42,803 | -€13,637 | -24.2% |
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.