YOCOTO: 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.
YOCOTO
Largest movements
- Receivables within one year -€10,324
down €10,324 (-57.8%), from €17,861 to €7,537
of which Trade receivables: -€10,467
- Cash -€1,891
down €1,891 (-4.1%), from €45,707 to €43,815
mainly Tax, wage and social debts (-€14,392) and Accrued charges and deferred income (-€312)
- Tax, wage and social debts -€14,392
down €14,392 (-98.5%), from €14,617 to €225
- Other debts +€1,393
up €1,393 (+35.5%), from €3,923 to €5,316
- Gross operating margin -€60,558
down €60,558 (-98.3%), from €61,582 to €1,023
- Taxes -€14,392
down €14,392 (-98.5%), from €14,617 to €225
- Financial income +€935
new in 2025: €935
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 | €65,821 | €53,111 | -€12,710 | -19.3% |
| Formation expenses | 20 | €1,006 | €780 | -€225 | -22.4% |
| Fixed assets | 21/28 | €1,248 | €979 | -€269 | -21.6% |
| Intangible fixed assets | 21 | €1,248 | €979 | -€269 | -21.6% |
| Current assets | 29/58 | €63,567 | €51,352 | -€12,215 | -19.2% |
| Amounts receivable within one year | 40/41 | €17,861 | €7,537 | -€10,324 | -57.8% |
| Trade receivables | 40 | €17,727 | €7,260 | -€10,467 | -59.0% |
| Other amounts receivable | 41 | €134 | €277 | +€143 | +107.3% |
| Cash at bank and in hand | 54/58 | €45,707 | €43,815 | -€1,891 | -4.1% |
| Total equity and liabilities | 10/49 | €65,821 | €53,111 | -€12,710 | -19.3% |
| Equity | 10/15 | €46,830 | €47,430 | +€600 | +1.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €46,330 | €46,930 | +€600 | +1.3% |
| Distributable reserves | 133 | €46,330 | €46,930 | +€600 | +1.3% |
| Amounts payable | 17/49 | €18,991 | €5,681 | -€13,309 | -70.1% |
| Amounts payable within one year | 42/48 | €18,679 | €5,681 | -€12,998 | -69.6% |
| Trade debts | 44 | €139 | €141 | +€2 | +1.1% |
| Suppliers | 440/4 | €139 | €141 | +€2 | +1.1% |
| Taxes, remuneration and social security | 45 | €14,617 | €225 | -€14,392 | -98.5% |
| Taxes | 450/3 | €14,617 | €225 | -€14,392 | -98.5% |
| Other amounts payable | 47/48 | €3,923 | €5,316 | +€1,393 | +35.5% |
| Accrued charges and deferred income | 492/3 | €312 | €0 | -€312 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €495 | +€276 | +125.8% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | €61,582 | €1,023 | -€60,558 | -98.3% |
| Operating profit (loss) | 9901 | €60,975 | €1 | -€60,974 | -100.0% |
| Financial income | 75/76B | - | €935 | +€935 | |
| Recurring financial income | 75 | - | €935 | +€935 | |
| Financial charges | 65/66B | €28 | €112 | +€83 | +291.7% |
| Recurring financial charges | 65 | €28 | €112 | +€83 | +291.7% |
| Profit (loss) for the period before taxes | 9903 | €60,947 | €825 | -€60,122 | -98.6% |
| Income taxes | 67/77 | €14,617 | €225 | -€14,392 | -98.5% |
| Profit (loss) for the period | 9904 | €46,330 | €600 | -€45,730 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,330 | €600 | -€45,730 | -98.7% |
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 30 September 2026 via checked.be.