Yaou: 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.
Yaou
Largest movements
- Cash +€59,761
up €59,761 (+261%), from €22,893 to €82,654
mainly Net result for the year (+€76,759) and Tax, wage and social debts (+€10,761)
- Receivables within one year +€27,902
up €27,902 (+456%), from €6,122 to €34,024
of which Other amounts receivable: +€28,665
- Tangible fixed assets -€4,939
down €4,939 (-10.1%), from €48,848 to €43,910
of which Plant, machinery and equipment: -€5,400
- Profit (loss) carried forward +€76,759
up €76,759 (+212%), from €36,174 to €112,932
- Tax, wage and social debts +€10,761
up €10,761 (+40.9%), from €26,312 to €37,073
of which Taxes: +€16,669
- Trade debts -€4,526
down €4,526 (-46.8%), from €9,666 to €5,140
- Gross operating margin +€74,557
up €74,557 (+62.3%), from €119,669 to €194,226
- Staff costs +€20,948
up €20,948 (+30.9%), from €67,869 to €88,816
- Taxes +€10,157
up €10,157 (+112%), from €9,033 to €19,190
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 | €87,151 | €170,145 | +€82,993 | +95.2% |
| Fixed assets | 21/28 | €54,848 | €49,910 | -€4,939 | -9.0% |
| Tangible fixed assets | 22/27 | €48,848 | €43,910 | -€4,939 | -10.1% |
| Plant, machinery and equipment | 23 | €47,474 | €42,074 | -€5,400 | -11.4% |
| Furniture and vehicles | 24 | €1,375 | €1,836 | +€461 | +33.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €32,303 | €120,235 | +€87,932 | +272% |
| Stocks and contracts in progress | 3 | €3,288 | €3,557 | +€269 | +8.2% |
| Stocks | 30/36 | €3,288 | €3,557 | +€269 | +8.2% |
| Amounts receivable within one year | 40/41 | €6,122 | €34,024 | +€27,902 | +456% |
| Trade receivables | 40 | €763 | - | -€763 | |
| Other amounts receivable | 41 | €5,359 | €34,024 | +€28,665 | +535% |
| Cash at bank and in hand | 54/58 | €22,893 | €82,654 | +€59,761 | +261% |
| Total equity and liabilities | 10/49 | €87,151 | €170,145 | +€82,993 | +95.2% |
| Equity | 10/15 | €41,174 | €117,932 | +€76,759 | +186% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,174 | €112,932 | +€76,759 | +212% |
| Amounts payable | 17/49 | €45,978 | €52,212 | +€6,235 | +13.6% |
| Amounts payable within one year | 42/48 | €45,978 | €52,212 | +€6,235 | +13.6% |
| Trade debts | 44 | €9,666 | €5,140 | -€4,526 | -46.8% |
| Suppliers | 440/4 | €9,666 | €5,140 | -€4,526 | -46.8% |
| Taxes, remuneration and social security | 45 | €26,312 | €37,073 | +€10,761 | +40.9% |
| Taxes | 450/3 | €13,102 | €29,771 | +€16,669 | +127% |
| Remuneration and social security | 454/9 | €13,209 | €7,302 | -€5,908 | -44.7% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €67,869 | €88,816 | +€20,948 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,713 | €6,244 | +€1,531 | +32.5% |
| Other operating charges | 640/8 | €1,795 | €2,968 | +€1,173 | +65.4% |
| Gross operating margin | 9900 | €119,669 | €194,226 | +€74,557 | +62.3% |
| Operating profit (loss) | 9901 | €45,293 | €96,198 | +€50,905 | +112% |
| Financial income | 75/76B | €3 | €0 | -€3 | -93.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -93.1% |
| Financial charges | 65/66B | €90 | €250 | +€161 | +179% |
| Recurring financial charges | 65 | €90 | €250 | +€161 | +179% |
| Profit (loss) for the period before taxes | 9903 | €45,206 | €95,948 | +€50,742 | +112% |
| Income taxes | 67/77 | €9,033 | €19,190 | +€10,157 | +112% |
| Profit (loss) for the period | 9904 | €36,174 | €76,759 | +€40,585 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €36,174 | €76,759 | +€40,585 | +112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.