Yo: 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.
Yo
Largest movements
- Tangible fixed assets -€162,417
down €162,417 (-5.5%), from €3.0m to €2.8m
of which Land and buildings: -€156,899
- Deferred charges and accrued income +€39,672
up €39,672 (+176.9%), from €22,426 to €62,098
- Profit (loss) carried forward -€114,715
down €114,715 (-8.4%), from -€1.4m to -€1.5m
- Write-downs -€31,149
no longer reported in 2025 (was €31,149)
- Gross operating margin -€5,694
down €5,694 (-9.0%), from €63,339 to €57,645
- Other operating charges -€5,549
down €5,549 (-36.3%), from €15,306 to €9,757
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 | €3,082,101 | €2,968,458 | -€113,643 | -3.7% |
| Fixed assets | 21/28 | €2,960,029 | €2,797,612 | -€162,417 | -5.5% |
| Tangible fixed assets | 22/27 | €2,960,029 | €2,797,612 | -€162,417 | -5.5% |
| Land and buildings | 22 | €2,909,885 | €2,752,985 | -€156,899 | -5.4% |
| Plant, machinery and equipment | 23 | €50,144 | €44,627 | -€5,518 | -11.0% |
| Current assets | 29/58 | €122,072 | €170,846 | +€48,774 | +40.0% |
| Amounts receivable within one year | 40/41 | €52,688 | €52,688 | = | 0.0% |
| Trade receivables | 40 | €52,688 | €52,688 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,958 | €56,059 | +€9,102 | +19.4% |
| Deferred charges and accrued income | 490/1 | €22,426 | €62,098 | +€39,672 | +176.9% |
| Total equity and liabilities | 10/49 | €3,082,101 | €2,968,458 | -€113,643 | -3.7% |
| Equity | 10/15 | -€1,290,624 | -€1,405,339 | -€114,715 | -8.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,358,274 | -€1,472,989 | -€114,715 | -8.4% |
| Amounts payable | 17/49 | €4,372,725 | €4,373,797 | +€1,072 | 0.0% |
| Amounts payable after more than one year | 17 | €4,224,700 | €4,225,668 | +€968 | 0.0% |
| Other amounts payable | 178/9 | €4,224,700 | €4,225,668 | +€968 | 0.0% |
| Amounts payable within one year | 42/48 | €148,024 | €148,129 | +€104 | +0.1% |
| Trade debts | 44 | €148,024 | €148,129 | +€104 | +0.1% |
| Suppliers | 440/4 | €148,024 | €148,129 | +€104 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,932 | €162,417 | +€485 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,149 | - | -€31,149 | |
| Other operating charges | 640/8 | €15,306 | €9,757 | -€5,549 | -36.3% |
| Gross operating margin | 9900 | €63,339 | €57,645 | -€5,694 | -9.0% |
| Operating profit (loss) | 9901 | -€145,048 | -€114,529 | +€30,520 | +21.0% |
| Financial charges | 65/66B | €35 | €186 | +€151 | +430.0% |
| Recurring financial charges | 65 | €35 | €186 | +€151 | +430.0% |
| Profit (loss) for the period before taxes | 9903 | -€145,083 | -€114,715 | +€30,368 | +20.9% |
| Profit (loss) for the period | 9904 | -€145,083 | -€114,715 | +€30,368 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€145,083 | -€114,715 | +€30,368 | +20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.