YOCK-IM: 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.
YOCK-IM
Largest movements
- Tangible fixed assets -€20,358
down €20,358 (-2.4%), from €832,956 to €812,598
of which Land and buildings: -€16,697
- Debts after one year -€19,463
down €19,463 (-2.0%), from €952,804 to €933,341
- Financial charges +€1,540
up €1,540 (+10.9%), from €14,140 to €15,680
- Gross operating margin +€787
up €787 (+2.2%), from €35,892 to €36,679
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €835,215 | €813,728 | -€21,486 | -2.6% |
| Fixed assets | 21/28 | €832,956 | €812,598 | -€20,358 | -2.4% |
| Tangible fixed assets | 22/27 | €832,956 | €812,598 | -€20,358 | -2.4% |
| Land and buildings | 22 | €817,711 | €801,014 | -€16,697 | -2.0% |
| Plant, machinery and equipment | 23 | €15,245 | €11,584 | -€3,661 | -24.0% |
| Current assets | 29/58 | €2,259 | €1,130 | -€1,129 | -50.0% |
| Cash at bank and in hand | 54/58 | €1,536 | €386 | -€1,151 | -74.9% |
| Deferred charges and accrued income | 490/1 | €723 | €745 | +€22 | +3.1% |
| Total equity and liabilities | 10/49 | €835,215 | €813,728 | -€21,486 | -2.6% |
| Equity | 10/15 | -€143,058 | -€145,649 | -€2,591 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,058 | -€207,649 | -€2,591 | -1.3% |
| Amounts payable | 17/49 | €978,273 | €959,377 | -€18,896 | -1.9% |
| Amounts payable after more than one year | 17 | €952,804 | €933,341 | -€19,463 | -2.0% |
| Financial debts | 170/4 | €952,804 | €933,341 | -€19,463 | -2.0% |
| Amounts payable within one year | 42/48 | €25,383 | €25,970 | +€587 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €25,383 | €25,970 | +€587 | +2.3% |
| Accrued charges and deferred income | 492/3 | €85 | €66 | -€20 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,358 | €20,358 | = | 0.0% |
| Other operating charges | 640/8 | €3,136 | €3,232 | +€95 | +3.0% |
| Gross operating margin | 9900 | €35,892 | €36,679 | +€787 | +2.2% |
| Operating profit (loss) | 9901 | €12,398 | €13,090 | +€692 | +5.6% |
| Financial charges | 65/66B | €14,140 | €15,680 | +€1,540 | +10.9% |
| Recurring financial charges | 65 | €14,140 | €15,680 | +€1,540 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,742 | -€2,591 | -€848 | -48.7% |
| Profit (loss) for the period | 9904 | -€1,742 | -€2,591 | -€848 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,742 | -€2,591 | -€848 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.