Yocto Tech: 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 Tech
Largest movements
- Cash -€111,807
down €111,807 (-82.7%), from €135,237 to €23,430
mainly Contributions, distributions and other (-€70,561) and Investment in fixed assets (net) (-€50,797)
- Tangible fixed assets +€47,045
new in 2025: €47,045
- Deferred charges and accrued income +€10,772
up €10,772 (+1,477%), from €729 to €11,501
- Receivables within one year -€5,170
down €5,170 (-22.9%), from €22,531 to €17,360
of which Trade receivables: -€11,568
- Profit (loss) carried forward -€39,409
down €39,409 (-29.8%), from €132,236 to €92,827
- Tax, wage and social debts -€19,769
down €19,769 (-85.0%), from €23,261 to €3,492
- Gross operating margin -€32,391
down €32,391 (-41.2%), from €78,667 to €46,276
- Taxes -€7,371
down €7,371 (-43.5%), from €16,953 to €9,582
- Depreciation +€3,752
new in 2025: €3,752
- Other operating charges +€1,749
new in 2025: €1,749
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 | €158,497 | €99,337 | -€59,160 | -37.3% |
| Fixed assets | 21/28 | - | €47,045 | +€47,045 | |
| Tangible fixed assets | 22/27 | - | €47,045 | +€47,045 | |
| Furniture and vehicles | 24 | - | €47,045 | +€47,045 | |
| Current assets | 29/58 | €158,497 | €52,291 | -€106,206 | -67.0% |
| Amounts receivable within one year | 40/41 | €22,531 | €17,360 | -€5,170 | -22.9% |
| Trade receivables | 40 | €22,510 | €10,943 | -€11,568 | -51.4% |
| Other amounts receivable | 41 | €20 | €6,418 | +€6,398 | +31,813% |
| Cash at bank and in hand | 54/58 | €135,237 | €23,430 | -€111,807 | -82.7% |
| Deferred charges and accrued income | 490/1 | €729 | €11,501 | +€10,772 | +1,477% |
| Total equity and liabilities | 10/49 | €158,497 | €99,337 | -€59,160 | -37.3% |
| Equity | 10/15 | €135,236 | €95,827 | -€39,409 | -29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,236 | €92,827 | -€39,409 | -29.8% |
| Amounts payable | 17/49 | €23,261 | €3,510 | -€19,752 | -84.9% |
| Amounts payable within one year | 42/48 | €23,261 | €3,510 | -€19,752 | -84.9% |
| Trade debts | 44 | - | €18 | +€18 | |
| Suppliers | 440/4 | - | €18 | +€18 | |
| Taxes, remuneration and social security | 45 | €23,261 | €3,492 | -€19,769 | -85.0% |
| Taxes | 450/3 | €23,261 | €3,492 | -€19,769 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,752 | +€3,752 | |
| Other operating charges | 640/8 | - | €1,749 | +€1,749 | |
| Gross operating margin | 9900 | €78,667 | €46,276 | -€32,391 | -41.2% |
| Operating profit (loss) | 9901 | €78,667 | €40,775 | -€37,892 | -48.2% |
| Financial income | 75/76B | €0 | €11 | +€11 | +53,600% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +53,600% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €39 | €51 | +€12 | +31.0% |
| Recurring financial charges | 65 | €39 | €51 | +€12 | +31.0% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €78,628 | €40,734 | -€37,894 | -48.2% |
| Income taxes | 67/77 | €16,953 | €9,582 | -€7,371 | -43.5% |
| Profit (loss) for the period | 9904 | €61,675 | €31,152 | -€30,523 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,675 | €31,152 | -€30,523 | -49.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.