YIYO: 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.
YIYO
Largest movements
- Cash +€21,168
up €21,168 (+47.9%), from €44,185 to €65,353
mainly Net result for the year (+€28,972) and Other debts (+€19,720)
- Tangible fixed assets +€13,344
up €13,344 (+39.2%), from €34,051 to €47,395
of which Furniture and vehicles: +€12,904
- Deferred charges and accrued income +€3,831
up €3,831 (+151.4%), from €2,531 to €6,362
- Receivables within one year -€3,509
down €3,509 (-47.3%), from €7,415 to €3,906
- Other debts +€19,720
up €19,720 (+193.1%), from €10,215 to €29,935
- Tax, wage and social debts +€8,127
up €8,127 (+130.6%), from €6,221 to €14,348
of which Taxes: +€7,748
- Current portion of long-term debt +€4,788
up €4,788 (+28.9%), from €16,555 to €21,343
- Debts after one year +€3,954
up €3,954 (+22.3%), from €17,743 to €21,697
- Trade debts -€1,662
down €1,662 (-19.5%), from €8,524 to €6,863
- Gross operating margin +€26,345
up €26,345 (+22.6%), from €116,379 to €142,724
- Staff costs +€14,991
up €14,991 (+23.4%), from €64,037 to €79,028
- Depreciation -€9,811
down €9,811 (-39.6%), from €24,762 to €14,951
- Other operating charges -€4,497
down €4,497 (-62.6%), from €7,183 to €2,686
- Taxes +€3,985
up €3,985 (+62.2%), from €6,408 to €10,393
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 | €89,258 | €124,185 | +€34,927 | +39.1% |
| Fixed assets | 21/28 | €34,078 | €47,395 | +€13,316 | +39.1% |
| Intangible fixed assets | 21 | €27 | - | -€27 | |
| Tangible fixed assets | 22/27 | €34,051 | €47,395 | +€13,344 | +39.2% |
| Plant, machinery and equipment | 23 | €7,226 | €7,665 | +€440 | +6.1% |
| Furniture and vehicles | 24 | €26,825 | €39,729 | +€12,904 | +48.1% |
| Current assets | 29/58 | €55,180 | €76,790 | +€21,610 | +39.2% |
| Stocks and contracts in progress | 3 | €1,048 | €1,168 | +€120 | +11.4% |
| Stocks | 30/36 | €1,048 | €1,168 | +€120 | +11.4% |
| Amounts receivable within one year | 40/41 | €7,415 | €3,906 | -€3,509 | -47.3% |
| Other amounts receivable | 41 | €7,415 | €3,906 | -€3,509 | -47.3% |
| Cash at bank and in hand | 54/58 | €44,185 | €65,353 | +€21,168 | +47.9% |
| Deferred charges and accrued income | 490/1 | €2,531 | €6,362 | +€3,831 | +151.4% |
| Total equity and liabilities | 10/49 | €89,258 | €124,185 | +€34,927 | +39.1% |
| Equity | 10/15 | €30,000 | €30,000 | = | 0.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €59,258 | €94,185 | +€34,927 | +58.9% |
| Amounts payable after more than one year | 17 | €17,743 | €21,697 | +€3,954 | +22.3% |
| Financial debts | 170/4 | €17,743 | €21,697 | +€3,954 | +22.3% |
| Amounts payable within one year | 42/48 | €41,515 | €72,488 | +€30,973 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €16,555 | €21,343 | +€4,788 | +28.9% |
| Trade debts | 44 | €8,524 | €6,863 | -€1,662 | -19.5% |
| Suppliers | 440/4 | €8,524 | €6,863 | -€1,662 | -19.5% |
| Taxes, remuneration and social security | 45 | €6,221 | €14,348 | +€8,127 | +130.6% |
| Taxes | 450/3 | €2,645 | €10,393 | +€7,748 | +292.9% |
| Remuneration and social security | 454/9 | €3,576 | €3,954 | +€379 | +10.6% |
| Other amounts payable | 47/48 | €10,215 | €29,935 | +€19,720 | +193.1% |
| Remuneration, social security and pensions | 62 | €64,037 | €79,028 | +€14,991 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,762 | €14,951 | -€9,811 | -39.6% |
| Other operating charges | 640/8 | €7,183 | €2,686 | -€4,497 | -62.6% |
| Non-recurring operating charges | 66A | - | €386 | +€386 | |
| Gross operating margin | 9900 | €116,379 | €142,724 | +€26,345 | +22.6% |
| Operating profit (loss) | 9901 | €20,397 | €45,672 | +€25,276 | +123.9% |
| Financial charges | 65/66B | €6,465 | €6,307 | -€158 | -2.4% |
| Recurring financial charges | 65 | €6,465 | €6,307 | -€158 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €13,932 | €39,366 | +€25,433 | +182.6% |
| Income taxes | 67/77 | €6,408 | €10,393 | +€3,985 | +62.2% |
| Profit (loss) for the period | 9904 | €7,524 | €28,972 | +€21,448 | +285.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,524 | €28,972 | +€21,448 | +285.1% |
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 10 October 2026 via checked.be.