YARGO: 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.
YARGO
Largest movements
- Tangible fixed assets -€9,372
down €9,372 (-84.4%), from €11,105 to €1,733
of which Furniture and vehicles: -€8,296
- Cash +€8,502
up €8,502 (+22.0%), from €38,691 to €47,193
mainly Depreciation (+€9,372) and Receivables within one year (+€3,832)
- Receivables within one year -€3,832
down €3,832 (-21.7%), from €17,617 to €13,786
- Trade debts -€5,419
down €5,419 (-89.8%), from €6,034 to €616
- Other debts -€1,632
down €1,632 (-28.8%), from €5,663 to €4,031
- Reserves +€1,463
up €1,463 (+48.8%), from €3,000 to €4,463
of which Distributable reserves: +€1,463
- Tax, wage and social debts +€1,240
up €1,240 (+43.9%), from €2,823 to €4,063
of which Taxes: +€1,232
- Other operating charges -€2,868
down €2,868 (-71.7%), from €3,998 to €1,130
- Gross operating margin -€2,673
down €2,673 (-16.0%), from €16,671 to €13,998
- Depreciation -€2,570
down €2,570 (-21.5%), from €11,942 to €9,372
- Taxes +€1,120
up €1,120 (+154.2%), from €726 to €1,846
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 | €70,728 | €66,288 | -€4,440 | -6.3% |
| Fixed assets | 21/28 | €13,333 | €3,961 | -€9,372 | -70.3% |
| Tangible fixed assets | 22/27 | €11,105 | €1,733 | -€9,372 | -84.4% |
| Plant, machinery and equipment | 23 | €2,809 | €1,733 | -€1,076 | -38.3% |
| Furniture and vehicles | 24 | €8,296 | - | -€8,296 | |
| Financial fixed assets | 28 | €2,228 | €2,228 | = | 0.0% |
| Current assets | 29/58 | €57,395 | €62,327 | +€4,932 | +8.6% |
| Amounts receivable within one year | 40/41 | €17,617 | €13,786 | -€3,832 | -21.7% |
| Trade receivables | 40 | €17,617 | €13,786 | -€3,832 | -21.7% |
| Cash at bank and in hand | 54/58 | €38,691 | €47,193 | +€8,502 | +22.0% |
| Deferred charges and accrued income | 490/1 | €1,087 | €1,348 | +€261 | +24.0% |
| Total equity and liabilities | 10/49 | €70,728 | €66,288 | -€4,440 | -6.3% |
| Equity | 10/15 | €50,915 | €52,378 | +€1,463 | +2.9% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €4,463 | +€1,463 | +48.8% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | - | €1,463 | +€1,463 | |
| Profit (loss) carried forward | 14 | €21,915 | €21,915 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,200 | €5,200 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,200 | €5,200 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,200 | €5,200 | = | 0.0% |
| Amounts payable | 17/49 | €14,613 | €8,710 | -€5,903 | -40.4% |
| Amounts payable within one year | 42/48 | €14,520 | €8,710 | -€5,810 | -40.0% |
| Trade debts | 44 | €6,034 | €616 | -€5,419 | -89.8% |
| Suppliers | 440/4 | €6,034 | €616 | -€5,419 | -89.8% |
| Taxes, remuneration and social security | 45 | €2,823 | €4,063 | +€1,240 | +43.9% |
| Taxes | 450/3 | €1,869 | €3,101 | +€1,232 | +66.0% |
| Remuneration and social security | 454/9 | €954 | €962 | +€7 | +0.8% |
| Other amounts payable | 47/48 | €5,663 | €4,031 | -€1,632 | -28.8% |
| Accrued charges and deferred income | 492/3 | €93 | - | -€93 | |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,942 | €9,372 | -€2,570 | -21.5% |
| Other operating charges | 640/8 | €3,998 | €1,130 | -€2,868 | -71.7% |
| Gross operating margin | 9900 | €16,671 | €13,998 | -€2,673 | -16.0% |
| Operating profit (loss) | 9901 | €726 | €3,496 | +€2,769 | +381.2% |
| Financial income | 75/76B | €9 | €3 | -€7 | -70.2% |
| Recurring financial income | 75 | €9 | €3 | -€7 | -70.2% |
| Financial charges | 65/66B | €162 | €189 | +€27 | +16.8% |
| Recurring financial charges | 65 | €162 | €189 | +€27 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €574 | €3,310 | +€2,736 | +476.6% |
| Income taxes | 67/77 | €726 | €1,846 | +€1,120 | +154.2% |
| Profit (loss) for the period | 9904 | -€152 | €1,463 | +€1,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€152 | €1,463 | +€1,615 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.