YOAC IMMO: 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.
YOAC IMMO
Largest movements
- Tangible fixed assets -€9,179
down €9,179 (-3.8%), from €241,584 to €232,405
- Other debts -€35,450
down €35,450 (-15.0%), from €236,932 to €201,482
- Profit (loss) carried forward +€23,293
up €23,293, from -€15,429 to €7,864
- Tax, wage and social debts +€2,629
up €2,629 (+589.2%), from €446 to €3,075
- Gross operating margin +€24,510
up €24,510 (+193.3%), from €12,680 to €37,190
- Depreciation -€6,133
down €6,133 (-40.1%), from €15,311 to €9,179
- Taxes +€3,791
new in 2025: €3,791
- Other operating charges -€536
down €536 (-36.6%), from €1,464 to €927
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 | €241,949 | €232,421 | -€9,528 | -3.9% |
| Fixed assets | 21/28 | €241,584 | €232,405 | -€9,179 | -3.8% |
| Tangible fixed assets | 22/27 | €241,584 | €232,405 | -€9,179 | -3.8% |
| Land and buildings | 22 | €241,584 | €232,405 | -€9,179 | -3.8% |
| Current assets | 29/58 | €365 | €16 | -€350 | -95.7% |
| Cash at bank and in hand | 54/58 | €365 | €16 | -€350 | -95.7% |
| Total equity and liabilities | 10/49 | €241,949 | €232,421 | -€9,528 | -3.9% |
| Equity | 10/15 | €4,571 | €27,864 | +€23,293 | +509.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,429 | €7,864 | +€23,293 | |
| Amounts payable | 17/49 | €237,378 | €204,557 | -€32,821 | -13.8% |
| Amounts payable within one year | 42/48 | €237,378 | €204,557 | -€32,821 | -13.8% |
| Taxes, remuneration and social security | 45 | €446 | €3,075 | +€2,629 | +589.2% |
| Taxes | 450/3 | €446 | €3,075 | +€2,629 | +589.2% |
| Other amounts payable | 47/48 | €236,932 | €201,482 | -€35,450 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,311 | €9,179 | -€6,133 | -40.1% |
| Other operating charges | 640/8 | €1,464 | €927 | -€536 | -36.6% |
| Gross operating margin | 9900 | €12,680 | €37,190 | +€24,510 | +193.3% |
| Operating profit (loss) | 9901 | -€4,095 | €27,084 | +€31,179 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €131 | - | -€131 | |
| Recurring financial charges | 65 | €131 | - | -€131 | |
| Profit (loss) for the period before taxes | 9903 | -€4,226 | €27,084 | +€31,309 | |
| Income taxes | 67/77 | - | €3,791 | +€3,791 | |
| Profit (loss) for the period | 9904 | -€4,226 | €23,293 | +€27,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,226 | €23,293 | +€27,519 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.