YOBO: 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.
What changed
YOBO
NACE 73.110, Advertising agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,380
2024 · €17,993-€6,612
Equity
€217,551
2024 · €206,171+€11,380
Cash
€55,529
2024 · €53,397+€2,132
Balance sheet total
€5.6m
2024 · €5.1m+€520,633
Largest movements
Assets
- Stocks and contracts +€293,055
up €293,055 (+7.4%), from €4.0m to €4.3m
- Receivables within one year +€149,771
up €149,771 (+19.1%), from €784,575 to €934,346
of which Trade receivables: +€314,066
Equity and liabilities
- Trade debts +€630,849
up €630,849 (+298%), from €211,599 to €842,448
- Debts after one year -€418,506
down €418,506 (-12.5%), from €3.4m to €2.9m
- Other debts +€276,845
up €276,845 (+21.8%), from €1.3m to €1.5m
Income statement
- Financial charges +€126,970
up €126,970 (+514%), from €24,715 to €151,685
- Gross operating margin +€97,134
up €97,134 (+59.8%), from €162,435 to €259,569
- Staff costs -€14,146
down €14,146 (-27.2%), from €51,994 to €37,848
- Other operating charges -€8,199
down €8,199 (-39.1%), from €20,951 to €12,752
- Depreciation +€7,588
up €7,588 (+32.7%), from €23,202 to €30,789
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.
Result 2024
€17,993
Gross operating margin
+€97,134
Staff costs
+€14,146
Depreciation
-€7,588
Other operating charges
+€8,199
Other operating items
+€4,287
Financial income
+€403
Financial charges
-€126,970
Taxes
+€3,777
Result 2025
€11,380
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€506,694
Investment
-€71,454
Financing
-€433,108
Cash 2024
€53,397
From operations (derived)
+€506,694
Net result for the year
+€11,380
Depreciation
+€30,789
Stocks and contracts
-€293,055
Receivables within one year
-€149,771
Deferred charges and accrued income
-€35,012
Trade debts
+€630,849
Tax, wage and social debts
+€30,176
Other debts
+€276,845
Accrued charges and deferred income
+€4,491
Investment (derived)
-€71,454
Investment in fixed assets (net)
-€61,974
Current investments
-€9,480
Financing
-€433,108
Debts after one year
-€418,506
Current portion of long-term debt
+€4,613
Short-term financial debts
-€19,215
Cash 2025
€55,529
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,115,507 | €5,636,140 | +€520,633 | +10.2% |
| Fixed assets | 21/28 | €286,671 | €317,856 | +€31,185 | +10.9% |
| Tangible fixed assets | 22/27 | €185,344 | €216,529 | +€31,185 | +16.8% |
| Land and buildings | 22 | €14,835 | €29,257 | +€14,422 | +97.2% |
| Plant, machinery and equipment | 23 | €19,087 | €24,902 | +€5,816 | +30.5% |
| Furniture and vehicles | 24 | €12,246 | €38,818 | +€26,572 | +217% |
| Other tangible fixed assets | 26 | €139,176 | €123,551 | -€15,625 | -11.2% |
| Financial fixed assets | 28 | €101,327 | €101,327 | = | 0.0% |
| Current assets | 29/58 | €4,828,836 | €5,318,285 | +€489,449 | +10.1% |
| Stocks and contracts in progress | 3 | €3,981,891 | €4,274,945 | +€293,055 | +7.4% |
| Contracts in progress | 37 | €3,981,891 | €4,274,945 | +€293,055 | +7.4% |
| Amounts receivable within one year | 40/41 | €784,575 | €934,346 | +€149,771 | +19.1% |
| Trade receivables | 40 | €425,057 | €739,124 | +€314,066 | +73.9% |
| Other amounts receivable | 41 | €359,518 | €195,222 | -€164,295 | -45.7% |
| Current investments | 50/53 | - | €9,480 | +€9,480 | |
| Cash at bank and in hand | 54/58 | €53,397 | €55,529 | +€2,132 | +4.0% |
| Deferred charges and accrued income | 490/1 | €8,973 | €43,985 | +€35,012 | +390% |
| Total equity and liabilities | 10/49 | €5,115,507 | €5,636,140 | +€520,633 | +10.2% |
| Equity | 10/15 | €206,171 | €217,551 | +€11,380 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,971 | €211,351 | +€11,380 | +5.7% |
| Amounts payable | 17/49 | €4,909,336 | €5,418,589 | +€509,253 | +10.4% |
| Amounts payable after more than one year | 17 | €3,358,721 | €2,940,215 | -€418,506 | -12.5% |
| Financial debts | 170/4 | €3,358,721 | €2,940,215 | -€418,506 | -12.5% |
| Amounts payable within one year | 42/48 | €1,527,886 | €2,451,154 | +€923,268 | +60.4% |
| Current portion of amounts payable after more than one year | 42 | €20,279 | €24,892 | +€4,613 | +22.7% |
| Financial debts | 43 | €19,215 | €0 | -€19,215 | -100% |
| Credit institutions | 430/8 | €19,215 | €0 | -€19,215 | -100% |
| Trade debts | 44 | €211,599 | €842,448 | +€630,849 | +298% |
| Suppliers | 440/4 | €211,599 | €842,448 | +€630,849 | +298% |
| Taxes, remuneration and social security | 45 | €5,409 | €35,585 | +€30,176 | +558% |
| Taxes | 450/3 | €5,409 | €30,852 | +€25,443 | +470% |
| Remuneration and social security | 454/9 | - | €4,733 | +€4,733 | |
| Other amounts payable | 47/48 | €1,271,383 | €1,548,229 | +€276,845 | +21.8% |
| Accrued charges and deferred income | 492/3 | €22,729 | €27,220 | +€4,491 | +19.8% |
| Remuneration, social security and pensions | 62 | €51,994 | €37,848 | -€14,146 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,202 | €30,789 | +€7,588 | +32.7% |
| Other operating charges | 640/8 | €20,951 | €12,752 | -€8,199 | -39.1% |
| Non-recurring operating charges | 66A | €4,287 | €0 | -€4,287 | -100% |
| Gross operating margin | 9900 | €162,435 | €259,569 | +€97,134 | +59.8% |
| Operating profit (loss) | 9901 | €62,002 | €178,179 | +€116,178 | +187% |
| Financial income | 75/76B | €925 | €1,328 | +€403 | +43.5% |
| Recurring financial income | 75 | €925 | €1,328 | +€403 | +43.5% |
| Financial charges | 65/66B | €24,715 | €151,685 | +€126,970 | +514% |
| Recurring financial charges | 65 | €24,715 | €151,685 | +€126,970 | +514% |
| Profit (loss) for the period before taxes | 9903 | €38,212 | €27,822 | -€10,390 | -27.2% |
| Income taxes | 67/77 | €20,219 | €16,442 | -€3,777 | -18.7% |
| Profit (loss) for the period | 9904 | €17,993 | €11,380 | -€6,612 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,993 | €11,380 | -€6,612 | -36.8% |
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 21 October 2026 via checked.be.