YOBERA: 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.
YOBERA
Largest movements
- Tangible fixed assets -€40,044
down €40,044 (-8.3%), from €482,288 to €442,244
of which Land and buildings: -€42,033
- Receivables within one year +€16,172
up €16,172 (+5.2%), from €313,525 to €329,697
of which Trade receivables: +€22,738
- Debts after one year -€79,720
down €79,720 (-29.2%), from €272,955 to €193,235
- Profit (loss) carried forward +€49,585
up €49,585 (+24.9%), from €198,997 to €248,582
- Trade debts +€25,390
up €25,390 (+33.8%), from €75,051 to €100,441
- Gross operating margin -€28,720
down €28,720 (-17.5%), from €164,078 to €135,358
- Taxes -€8,544
down €8,544 (-33.2%), from €25,732 to €17,188
- Depreciation -€4,796
down €4,796 (-8.8%), from €54,697 to €49,901
- Financial charges -€3,393
down €3,393 (-19.4%), from €17,533 to €14,140
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 | €847,371 | €829,829 | -€17,542 | -2.1% |
| Fixed assets | 21/28 | €482,288 | €442,244 | -€40,044 | -8.3% |
| Tangible fixed assets | 22/27 | €482,288 | €442,244 | -€40,044 | -8.3% |
| Land and buildings | 22 | €481,853 | €439,820 | -€42,033 | -8.7% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | - | €2,425 | +€2,425 | |
| Other tangible fixed assets | 26 | €435 | - | -€435 | |
| Current assets | 29/58 | €365,083 | €387,585 | +€22,502 | +6.2% |
| Amounts receivable within one year | 40/41 | €313,525 | €329,697 | +€16,172 | +5.2% |
| Trade receivables | 40 | €72,550 | €95,288 | +€22,738 | +31.3% |
| Other amounts receivable | 41 | €240,975 | €234,409 | -€6,565 | -2.7% |
| Cash at bank and in hand | 54/58 | €50,313 | €56,683 | +€6,370 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,246 | €1,205 | -€40 | -3.2% |
| Total equity and liabilities | 10/49 | €847,371 | €829,829 | -€17,542 | -2.1% |
| Equity | 10/15 | €231,497 | €281,082 | +€49,585 | +21.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,997 | €248,582 | +€49,585 | +24.9% |
| Amounts payable | 17/49 | €615,874 | €548,748 | -€67,126 | -10.9% |
| Amounts payable after more than one year | 17 | €272,955 | €193,235 | -€79,720 | -29.2% |
| Financial debts | 170/4 | €272,955 | €193,235 | -€79,720 | -29.2% |
| Amounts payable within one year | 42/48 | €339,565 | €353,765 | +€14,200 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €78,453 | €79,720 | +€1,267 | +1.6% |
| Trade debts | 44 | €75,051 | €100,441 | +€25,390 | +33.8% |
| Suppliers | 440/4 | €75,051 | €100,441 | +€25,390 | +33.8% |
| Taxes, remuneration and social security | 45 | €14,952 | €8,301 | -€6,651 | -44.5% |
| Taxes | 450/3 | €14,952 | €8,301 | -€6,651 | -44.5% |
| Other amounts payable | 47/48 | €171,109 | €165,302 | -€5,807 | -3.4% |
| Accrued charges and deferred income | 492/3 | €3,353 | €1,748 | -€1,606 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,697 | €49,901 | -€4,796 | -8.8% |
| Other operating charges | 640/8 | €4,394 | €4,544 | +€151 | +3.4% |
| Gross operating margin | 9900 | €164,078 | €135,358 | -€28,720 | -17.5% |
| Operating profit (loss) | 9901 | €104,987 | €80,913 | -€24,075 | -22.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1233.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1233.3% |
| Financial charges | 65/66B | €17,533 | €14,140 | -€3,393 | -19.4% |
| Recurring financial charges | 65 | €17,533 | €14,140 | -€3,393 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €87,454 | €66,773 | -€20,681 | -23.6% |
| Income taxes | 67/77 | €25,732 | €17,188 | -€8,544 | -33.2% |
| Profit (loss) for the period | 9904 | €61,722 | €49,585 | -€12,138 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,722 | €49,585 | -€12,138 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.