YOCAN: 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.
YOCAN
Largest movements
- Intangible fixed assets +€4,749
up €4,749, from €0 to €4,749
- Cash +€2,690
up €2,690 (+2.0%), from €136,583 to €139,273
mainly Net result for the year (+€8,009) and Trade debts (+€1,904)
- Reserves +€8,009
up €8,009 (+7.9%), from €101,767 to €109,776
- Accrued charges and deferred income -€2,145
down €2,145 (-7.1%), from €30,398 to €28,252
- Trade debts +€1,904
up €1,904 (+9.0%), from €21,076 to €22,980
- Gross operating margin -€1,449
down €1,449 (-10.0%), from €14,467 to €13,018
- Depreciation -€313
down €313 (-15.2%), from €2,064 to €1,751
- Taxes -€260
down €260 (-9.6%), from €2,714 to €2,453
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 | €172,363 | €180,130 | +€7,768 | +4.5% |
| Fixed assets | 21/28 | €0 | €4,749 | +€4,749 | |
| Intangible fixed assets | 21 | €0 | €4,749 | +€4,749 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €172,363 | €175,381 | +€3,019 | +1.8% |
| Amounts receivable within one year | 40/41 | €35,540 | €35,730 | +€190 | +0.5% |
| Trade receivables | 40 | €18,515 | €22,129 | +€3,613 | +19.5% |
| Other amounts receivable | 41 | €17,025 | €13,602 | -€3,423 | -20.1% |
| Cash at bank and in hand | 54/58 | €136,583 | €139,273 | +€2,690 | +2.0% |
| Deferred charges and accrued income | 490/1 | €239 | €378 | +€139 | +58.0% |
| Total equity and liabilities | 10/49 | €172,363 | €180,130 | +€7,768 | +4.5% |
| Equity | 10/15 | €120,367 | €128,376 | +€8,009 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,767 | €109,776 | +€8,009 | +7.9% |
| Distributable reserves | 133 | €101,767 | €109,776 | +€8,009 | +7.9% |
| Amounts payable | 17/49 | €51,996 | €51,754 | -€241 | -0.5% |
| Amounts payable within one year | 42/48 | €21,598 | €23,502 | +€1,904 | +8.8% |
| Trade debts | 44 | €21,076 | €22,980 | +€1,904 | +9.0% |
| Suppliers | 440/4 | €21,076 | €22,980 | +€1,904 | +9.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €522 | €522 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €30,398 | €28,252 | -€2,145 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €1,751 | -€313 | -15.2% |
| Other operating charges | 640/8 | €774 | €698 | -€76 | -9.8% |
| Gross operating margin | 9900 | €14,467 | €13,018 | -€1,449 | -10.0% |
| Operating profit (loss) | 9901 | €11,629 | €10,569 | -€1,060 | -9.1% |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €117 | €118 | +€1 | +0.4% |
| Recurring financial charges | 65 | €117 | €118 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €11,512 | €10,462 | -€1,050 | -9.1% |
| Income taxes | 67/77 | €2,714 | €2,453 | -€260 | -9.6% |
| Profit (loss) for the period | 9904 | €8,798 | €8,009 | -€789 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,798 | €8,009 | -€789 | -9.0% |
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 8 October 2026 via checked.be.