YOAC FOOD: what changed
YOAC FOOD
Largest movements
- Receivables within one year +€171,463
up €171,463 (+523%), from €32,784 to €204,246
of which Trade receivables: +€174,175
- Tangible fixed assets -€15,012
down €15,012 (-6.6%), from €225,750 to €210,738
of which Plant, machinery and equipment: -€21,108
- Financial fixed assets +€12,200
new in 2025: €12,200
- Cash -€9,058
down €9,058 (-25.5%), from €35,507 to €26,450
mainly Receivables within one year (-€171,463) and Investment in fixed assets (net) (-€36,229)
- Tax, wage and social debts +€135,816
up €135,816 (+647%), from €20,987 to €156,803
of which Taxes: +€77,930
- Trade debts +€30,534
up €30,534 (+69.9%), from €43,664 to €74,198
- Other debts -€5,193
down €5,193 (-1.7%), from €307,813 to €302,620
- Gross operating margin +€175,332
up €175,332 (+60.0%), from €292,281 to €467,613
- Staff costs +€159,687
up €159,687 (+65.7%), from €243,002 to €402,689
- Taxes +€18,922
up €18,922 (+498%), from €3,802 to €22,724
- Depreciation +€9,580
up €9,580 (+32.5%), from €29,460 to €39,040
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 | €345,769 | €507,461 | +€161,691 | +46.8% |
| Fixed assets | 21/28 | €225,750 | €222,938 | -€2,812 | -1.2% |
| Tangible fixed assets | 22/27 | €225,750 | €210,738 | -€15,012 | -6.6% |
| Plant, machinery and equipment | 23 | €148,043 | €126,935 | -€21,108 | -14.3% |
| Furniture and vehicles | 24 | €32,073 | €44,530 | +€12,457 | +38.8% |
| Other tangible fixed assets | 26 | €45,634 | €39,273 | -€6,361 | -13.9% |
| Financial fixed assets | 28 | - | €12,200 | +€12,200 | |
| Current assets | 29/58 | €120,019 | €284,522 | +€164,503 | +137% |
| Stocks and contracts in progress | 3 | €10,258 | €12,356 | +€2,098 | +20.5% |
| Stocks | 30/36 | €10,258 | €12,356 | +€2,098 | +20.5% |
| Amounts receivable within one year | 40/41 | €32,784 | €204,246 | +€171,463 | +523% |
| Trade receivables | 40 | €30,071 | €204,246 | +€174,175 | +579% |
| Other amounts receivable | 41 | €2,712 | - | -€2,712 | |
| Cash at bank and in hand | 54/58 | €35,507 | €26,450 | -€9,058 | -25.5% |
| Deferred charges and accrued income | 490/1 | €41,471 | €41,471 | = | 0.0% |
| Total equity and liabilities | 10/49 | €345,769 | €507,461 | +€161,691 | +46.8% |
| Equity | 10/15 | -€26,695 | -€26,160 | +€535 | +2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,695 | -€36,160 | +€535 | +1.5% |
| Amounts payable | 17/49 | €372,464 | €533,621 | +€161,157 | +43.3% |
| Amounts payable within one year | 42/48 | €372,464 | €533,621 | +€161,157 | +43.3% |
| Trade debts | 44 | €43,664 | €74,198 | +€30,534 | +69.9% |
| Suppliers | 440/4 | €43,664 | €74,198 | +€30,534 | +69.9% |
| Taxes, remuneration and social security | 45 | €20,987 | €156,803 | +€135,816 | +647% |
| Taxes | 450/3 | €3,802 | €81,732 | +€77,930 | +2,050% |
| Remuneration and social security | 454/9 | €17,186 | €75,071 | +€57,885 | +337% |
| Other amounts payable | 47/48 | €307,813 | €302,620 | -€5,193 | -1.7% |
| Remuneration, social security and pensions | 62 | €243,002 | €402,689 | +€159,687 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,460 | €39,040 | +€9,580 | +32.5% |
| Other operating charges | 640/8 | €2,308 | €50 | -€2,258 | -97.8% |
| Gross operating margin | 9900 | €292,281 | €467,613 | +€175,332 | +60.0% |
| Operating profit (loss) | 9901 | €17,511 | €25,833 | +€8,322 | +47.5% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €3,357 | €2,575 | -€782 | -23.3% |
| Recurring financial charges | 65 | €3,357 | €2,575 | -€782 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €14,213 | €23,259 | +€9,045 | +63.6% |
| Income taxes | 67/77 | €3,802 | €22,724 | +€18,922 | +498% |
| Profit (loss) for the period | 9904 | €10,412 | €535 | -€9,877 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,412 | €535 | -€9,877 | -94.9% |
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 5 November 2026 via checked.be.