YO-NANO: 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.
YO-NANO
Largest movements
- Receivables within one year -€16,784
down €16,784 (-11.7%), from €143,011 to €126,227
of which Trade receivables: -€43,001
- Cash +€6,442
up €6,442 (+53.8%), from €11,983 to €18,425
mainly Trade debts (+€18,852) and Net result for the year (+€17,466)
- Advances received -€45,649
no longer reported in 2025 (was €45,649)
- Trade debts +€18,852
up €18,852 (+263%), from €7,162 to €26,015
- Profit (loss) carried forward +€17,466
up €17,466 (+23.8%), from €73,323 to €90,789
- Gross operating margin -€30,103
down €30,103 (-38.4%), from €78,445 to €48,342
- Staff costs +€15,231
new in 2025: €15,231
- Taxes -€9,138
down €9,138 (-60.1%), from €15,207 to €6,069
- Financial income -€3,916
down €3,916 (-99.9%), from €3,918 to €2
- Depreciation -€1,156
down €1,156 (-23.7%), from €4,870 to €3,714
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 | €166,533 | €155,150 | -€11,383 | -6.8% |
| Fixed assets | 21/28 | €9,153 | €8,439 | -€714 | -7.8% |
| Tangible fixed assets | 22/27 | €9,153 | €8,439 | -€714 | -7.8% |
| Plant, machinery and equipment | 23 | €415 | €367 | -€49 | -11.7% |
| Furniture and vehicles | 24 | €8,738 | €8,072 | -€665 | -7.6% |
| Current assets | 29/58 | €157,380 | €146,711 | -€10,669 | -6.8% |
| Amounts receivable within one year | 40/41 | €143,011 | €126,227 | -€16,784 | -11.7% |
| Trade receivables | 40 | €45,649 | €2,648 | -€43,001 | -94.2% |
| Other amounts receivable | 41 | €97,361 | €123,579 | +€26,217 | +26.9% |
| Cash at bank and in hand | 54/58 | €11,983 | €18,425 | +€6,442 | +53.8% |
| Deferred charges and accrued income | 490/1 | €2,386 | €2,059 | -€327 | -13.7% |
| Total equity and liabilities | 10/49 | €166,533 | €155,150 | -€11,383 | -6.8% |
| Equity | 10/15 | €93,323 | €110,789 | +€17,466 | +18.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,323 | €90,789 | +€17,466 | +23.8% |
| Amounts payable | 17/49 | €73,210 | €44,361 | -€28,849 | -39.4% |
| Amounts payable within one year | 42/48 | €68,018 | €40,654 | -€27,364 | -40.2% |
| Trade debts | 44 | €7,162 | €26,015 | +€18,852 | +263% |
| Suppliers | 440/4 | €7,162 | €26,015 | +€18,852 | +263% |
| Advances received on contracts in progress | 46 | €45,649 | - | -€45,649 | |
| Taxes, remuneration and social security | 45 | €15,207 | €14,639 | -€567 | -3.7% |
| Taxes | 450/3 | €15,207 | €6,069 | -€9,138 | -60.1% |
| Remuneration and social security | 454/9 | - | €8,571 | +€8,571 | |
| Accrued charges and deferred income | 492/3 | €5,192 | €3,707 | -€1,485 | -28.6% |
| Non-recurring operating income | 76A | €2,386 | €329 | -€2,058 | -86.2% |
| Remuneration, social security and pensions | 62 | - | €15,231 | +€15,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,870 | €3,714 | -€1,156 | -23.7% |
| Other operating charges | 640/8 | €2,328 | €2,493 | +€164 | +7.1% |
| Gross operating margin | 9900 | €78,445 | €48,342 | -€30,103 | -38.4% |
| Operating profit (loss) | 9901 | €71,247 | €26,905 | -€44,342 | -62.2% |
| Financial income | 75/76B | €3,918 | €2 | -€3,916 | -99.9% |
| Recurring financial income | 75 | €3,918 | €2 | -€3,916 | -99.9% |
| Financial charges | 65/66B | €4,091 | €3,372 | -€719 | -17.6% |
| Recurring financial charges | 65 | €4,091 | €3,372 | -€719 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €71,074 | €23,535 | -€47,539 | -66.9% |
| Income taxes | 67/77 | €15,207 | €6,069 | -€9,138 | -60.1% |
| Profit (loss) for the period | 9904 | €55,868 | €17,466 | -€38,401 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,868 | €17,466 | -€38,401 | -68.7% |
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 23 October 2026 via checked.be.