Yatoba: what changed
Yatoba
Largest movements
- Tangible fixed assets -€20,297
down €20,297 (-11.0%), from €184,503 to €164,205
of which Land and buildings: -€14,171
- Cash -€4,815
down €4,815 (-62.7%), from €7,677 to €2,862
mainly Net result for the year (-€23,241) and Receivables within one year (-€2,734)
- Receivables within one year +€2,734
up €2,734 (+282%), from €970 to €3,705
of which Trade receivables: +€2,770
- Reserves -€23,241
down €23,241 (-16.7%), from €139,066 to €115,824
of which Distributable reserves: -€23,241
- Other operating charges -€15,456
down €15,456 (-93.2%), from €16,591 to €1,135
- Gross operating margin -€11,905
down €11,905, from €10,300 to -€1,605
- Write-downs +€6,055
no longer reported in 2025 (was -€6,055)
- Depreciation -€5,189
down €5,189 (-20.4%), from €25,486 to €20,297
- Financial charges -€1,221
down €1,221 (-95.1%), from €1,285 to €64
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,592 | €171,318 | -€22,273 | -11.5% |
| Fixed assets | 21/28 | €184,503 | €164,205 | -€20,297 | -11.0% |
| Tangible fixed assets | 22/27 | €184,503 | €164,205 | -€20,297 | -11.0% |
| Land and buildings | 22 | €175,689 | €161,518 | -€14,171 | -8.1% |
| Plant, machinery and equipment | 23 | €430 | €23 | -€407 | -94.6% |
| Furniture and vehicles | 24 | €8,384 | €2,664 | -€5,719 | -68.2% |
| Current assets | 29/58 | €9,089 | €7,113 | -€1,976 | -21.7% |
| Amounts receivable within one year | 40/41 | €970 | €3,705 | +€2,734 | +282% |
| Trade receivables | 40 | - | €2,770 | +€2,770 | |
| Other amounts receivable | 41 | €970 | €935 | -€36 | -3.7% |
| Cash at bank and in hand | 54/58 | €7,677 | €2,862 | -€4,815 | -62.7% |
| Deferred charges and accrued income | 490/1 | €441 | €546 | +€105 | +23.8% |
| Total equity and liabilities | 10/49 | €193,592 | €171,318 | -€22,273 | -11.5% |
| Equity | 10/15 | €157,666 | €134,424 | -€23,241 | -14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,066 | €115,824 | -€23,241 | -16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €137,206 | €113,964 | -€23,241 | -16.9% |
| Amounts payable | 17/49 | €35,926 | €36,894 | +€968 | +2.7% |
| Amounts payable within one year | 42/48 | €35,926 | €36,894 | +€968 | +2.7% |
| Trade debts | 44 | €926 | €1,401 | +€476 | +51.4% |
| Suppliers | 440/4 | €926 | €1,401 | +€476 | +51.4% |
| Taxes, remuneration and social security | 45 | €271 | €280 | +€9 | +3.5% |
| Taxes | 450/3 | €271 | €280 | +€9 | +3.5% |
| Other amounts payable | 47/48 | €34,729 | €35,212 | +€483 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,486 | €20,297 | -€5,189 | -20.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,055 | - | +€6,055 | |
| Other operating charges | 640/8 | €16,591 | €1,135 | -€15,456 | -93.2% |
| Non-recurring operating charges | 66A | €2,391 | - | -€2,391 | |
| Gross operating margin | 9900 | €10,300 | -€1,605 | -€11,905 | |
| Operating profit (loss) | 9901 | -€28,113 | -€23,037 | +€5,076 | +18.1% |
| Financial charges | 65/66B | €1,285 | €64 | -€1,221 | -95.1% |
| Recurring financial charges | 65 | €1,285 | €64 | -€1,221 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,397 | -€23,100 | +€6,297 | +21.4% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€29,537 | -€23,241 | +€6,296 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,537 | -€23,241 | +€6,296 | +21.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.