YOCTO-ENGINEERING: 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.
YOCTO-ENGINEERING
Largest movements
- Cash +€128,209
up €128,209 (+124%), from €103,140 to €231,350
mainly Net result for the year (+€69,113) and Depreciation (+€31,385)
- Tangible fixed assets -€28,872
down €28,872 (-29.3%), from €98,582 to €69,710
of which Furniture and vehicles: -€27,092
- Reserves +€69,113
up €69,113 (+40.0%), from €172,876 to €241,989
- Tax, wage and social debts +€19,430
up €19,430 (+127%), from €15,245 to €34,674
- Other debts +€4,372
up €4,372 (+18.5%), from €23,589 to €27,961
- Gross operating margin +€13,138
up €13,138 (+12.0%), from €109,372 to €122,510
- Taxes +€5,099
up €5,099 (+33.1%), from €15,423 to €20,521
- Depreciation +€4,449
up €4,449 (+16.5%), from €26,936 to €31,385
- Other operating charges -€2,252
down €2,252 (-79.3%), from €2,840 to €589
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,029 | €327,101 | +€96,072 | +41.6% |
| Fixed assets | 21/28 | €98,582 | €69,710 | -€28,872 | -29.3% |
| Tangible fixed assets | 22/27 | €98,582 | €69,710 | -€28,872 | -29.3% |
| Plant, machinery and equipment | 23 | €1,625 | €784 | -€841 | -51.7% |
| Furniture and vehicles | 24 | €95,159 | €68,067 | -€27,092 | -28.5% |
| Other tangible fixed assets | 26 | €1,799 | €859 | -€939 | -52.2% |
| Current assets | 29/58 | €132,447 | €257,391 | +€124,944 | +94.3% |
| Amounts receivable within one year | 40/41 | €28,484 | €25,289 | -€3,195 | -11.2% |
| Trade receivables | 40 | €27,484 | €25,289 | -€2,195 | -8.0% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €103,140 | €231,350 | +€128,209 | +124% |
| Deferred charges and accrued income | 490/1 | €823 | €752 | -€71 | -8.6% |
| Total equity and liabilities | 10/49 | €231,029 | €327,101 | +€96,072 | +41.6% |
| Equity | 10/15 | €191,476 | €260,589 | +€69,113 | +36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,876 | €241,989 | +€69,113 | +40.0% |
| Distributable reserves | 133 | €172,876 | €241,989 | +€69,113 | +40.0% |
| Amounts payable | 17/49 | €39,554 | €66,513 | +€26,959 | +68.2% |
| Amounts payable within one year | 42/48 | €39,554 | €66,513 | +€26,959 | +68.2% |
| Trade debts | 44 | €720 | €3,878 | +€3,158 | +439% |
| Suppliers | 440/4 | €720 | €3,878 | +€3,158 | +439% |
| Taxes, remuneration and social security | 45 | €15,245 | €34,674 | +€19,430 | +127% |
| Taxes | 450/3 | €15,245 | €34,674 | +€19,430 | +127% |
| Other amounts payable | 47/48 | €23,589 | €27,961 | +€4,372 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,936 | €31,385 | +€4,449 | +16.5% |
| Other operating charges | 640/8 | €2,840 | €589 | -€2,252 | -79.3% |
| Non-recurring operating charges | 66A | - | €1,198 | +€1,198 | |
| Gross operating margin | 9900 | €109,372 | €122,510 | +€13,138 | +12.0% |
| Operating profit (loss) | 9901 | €79,596 | €89,339 | +€9,743 | +12.2% |
| Financial income | 75/76B | €593 | €411 | -€182 | -30.7% |
| Recurring financial income | 75 | €593 | €411 | -€182 | -30.7% |
| Financial charges | 65/66B | €116 | €116 | +€0 | +0.1% |
| Recurring financial charges | 65 | €116 | €116 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €80,074 | €89,634 | +€9,561 | +11.9% |
| Income taxes | 67/77 | €15,423 | €20,521 | +€5,099 | +33.1% |
| Profit (loss) for the period | 9904 | €64,651 | €69,113 | +€4,462 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,651 | €69,113 | +€4,462 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.