YOCTO: 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.
YOCTO
Largest movements
- Intangible fixed assets +€142,173
up €142,173 (+41.3%), from €344,294 to €486,466
- Cash -€14,889
down €14,889 (-85.9%), from €17,330 to €2,441
mainly Investment in fixed assets (net) (-€253,094) and Net result for the year (-€64,770)
- Other debts +€138,272
up €138,272 (+101.3%), from €136,475 to €274,748
- Trade debts +€65,681
up €65,681 (+206.9%), from €31,747 to €97,428
- Reserves -€58,667
down €58,667 (-86.2%), from €68,027 to €9,360
of which Distributable reserves: -€58,667
- Tax, wage and social debts -€7,394
down €7,394 (-53.3%), from €13,866 to €6,472
- Profit (loss) carried forward -€6,103
new in 2025: -€6,103
- Gross operating margin -€95,538
down €95,538 (-50.5%), from €189,345 to €93,807
- Staff costs -€62,882
down €62,882 (-59.9%), from €105,065 to €42,183
- Depreciation +€49,207
up €49,207 (+74.7%), from €65,847 to €115,054
- Taxes -€6,472
no longer reported in 2025 (was €6,472)
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 | €442,734 | €570,918 | +€128,184 | +29.0% |
| Fixed assets | 21/28 | €349,215 | €487,255 | +€138,040 | +39.5% |
| Intangible fixed assets | 21 | €344,294 | €486,466 | +€142,173 | +41.3% |
| Tangible fixed assets | 22/27 | €4,821 | €689 | -€4,132 | -85.7% |
| Furniture and vehicles | 24 | €4,821 | €689 | -€4,132 | -85.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €93,519 | €83,663 | -€9,857 | -10.5% |
| Amounts receivable within one year | 40/41 | €76,189 | €75,725 | -€464 | -0.6% |
| Trade receivables | 40 | €65,475 | €62,033 | -€3,443 | -5.3% |
| Other amounts receivable | 41 | €10,714 | €13,692 | +€2,979 | +27.8% |
| Cash at bank and in hand | 54/58 | €17,330 | €2,441 | -€14,889 | -85.9% |
| Deferred charges and accrued income | 490/1 | - | €5,496 | +€5,496 | |
| Total equity and liabilities | 10/49 | €442,734 | €570,918 | +€128,184 | +29.0% |
| Equity | 10/15 | €86,627 | €21,857 | -€64,770 | -74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,027 | €9,360 | -€58,667 | -86.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €58,667 | - | -€58,667 | |
| Profit (loss) carried forward | 14 | - | -€6,103 | -€6,103 | |
| Amounts payable | 17/49 | €356,107 | €549,061 | +€192,954 | +54.2% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Financial debts | 170/4 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €186,107 | €379,061 | +€192,954 | +103.7% |
| Current portion of amounts payable after more than one year | 42 | €4,018 | €413 | -€3,605 | -89.7% |
| Trade debts | 44 | €31,747 | €97,428 | +€65,681 | +206.9% |
| Suppliers | 440/4 | €31,747 | €97,428 | +€65,681 | +206.9% |
| Taxes, remuneration and social security | 45 | €13,866 | €6,472 | -€7,394 | -53.3% |
| Taxes | 450/3 | €13,866 | €6,472 | -€7,394 | -53.3% |
| Other amounts payable | 47/48 | €136,475 | €274,748 | +€138,272 | +101.3% |
| Remuneration, social security and pensions | 62 | €105,065 | €42,183 | -€62,882 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,847 | €115,054 | +€49,207 | +74.7% |
| Other operating charges | 640/8 | €1,224 | €1,075 | -€149 | -12.2% |
| Gross operating margin | 9900 | €189,345 | €93,807 | -€95,538 | -50.5% |
| Operating profit (loss) | 9901 | €17,209 | -€64,505 | -€81,714 | |
| Financial charges | 65/66B | €322 | €265 | -€58 | -17.9% |
| Recurring financial charges | 65 | €322 | €265 | -€58 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €16,886 | -€64,770 | -€81,656 | |
| Income taxes | 67/77 | €6,472 | - | -€6,472 | |
| Profit (loss) for the period | 9904 | €10,414 | -€64,770 | -€75,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,414 | -€64,770 | -€75,184 |
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 5 October 2026 via checked.be.