YODA: 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.
YODA
Largest movements
- Receivables within one year -€14,652
down €14,652 (-64.3%), from €22,774 to €8,123
of which Trade receivables: -€15,581
- Cash +€9,132
up €9,132 (+105.9%), from €8,625 to €17,757
mainly Receivables within one year (+€14,652) and Depreciation (+€2,914)
- Tangible fixed assets -€607
down €607 (-7.6%), from €7,952 to €7,345
of which Other tangible fixed assets: -€819
- Profit (loss) carried forward -€4,221
down €4,221 (-41.5%), from -€10,178 to -€14,399
- Tax, wage and social debts -€2,696
down €2,696 (-35.6%), from €7,579 to €4,882
- Other debts -€1,260
down €1,260 (-43.4%), from €2,900 to €1,640
- Short-term financial debts +€1,004
up €1,004 (+99.0%), from €1,014 to €2,018
- Accrued charges and deferred income +€904
up €904 (+369.1%), from €245 to €1,149
- Gross operating margin -€5,631
down €5,631 (-57.7%), from €9,760 to €4,128
- Other operating charges -€729
down €729 (-96.3%), from €757 to €28
- Taxes +€416
up €416 (+16.4%), from €2,535 to €2,952
- Depreciation -€321
down €321 (-9.9%), from €3,235 to €2,914
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 | €39,614 | €33,627 | -€5,986 | -15.1% |
| Fixed assets | 21/28 | €7,952 | €7,345 | -€607 | -7.6% |
| Tangible fixed assets | 22/27 | €7,952 | €7,345 | -€607 | -7.6% |
| Plant, machinery and equipment | 23 | €1,983 | €1,654 | -€329 | -16.6% |
| Furniture and vehicles | 24 | €730 | €1,271 | +€541 | +74.1% |
| Other tangible fixed assets | 26 | €5,238 | €4,420 | -€819 | -15.6% |
| Current assets | 29/58 | €31,662 | €26,282 | -€5,380 | -17.0% |
| Amounts receivable within one year | 40/41 | €22,774 | €8,123 | -€14,652 | -64.3% |
| Trade receivables | 40 | €18,275 | €2,694 | -€15,581 | -85.3% |
| Other amounts receivable | 41 | €4,500 | €5,429 | +€929 | +20.6% |
| Cash at bank and in hand | 54/58 | €8,625 | €17,757 | +€9,132 | +105.9% |
| Deferred charges and accrued income | 490/1 | €262 | €403 | +€140 | +53.6% |
| Total equity and liabilities | 10/49 | €39,614 | €33,627 | -€5,986 | -15.1% |
| Equity | 10/15 | €21,355 | €17,134 | -€4,221 | -19.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,033 | €29,033 | = | 0.0% |
| Distributable reserves | 133 | €29,033 | €29,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,178 | -€14,399 | -€4,221 | -41.5% |
| Amounts payable | 17/49 | €18,259 | €16,493 | -€1,766 | -9.7% |
| Amounts payable within one year | 42/48 | €18,014 | €15,344 | -€2,670 | -14.8% |
| Financial debts | 43 | €1,014 | €2,018 | +€1,004 | +99.0% |
| Credit institutions | 430/8 | €1,014 | €2,018 | +€1,004 | +99.0% |
| Trade debts | 44 | €6,521 | €6,803 | +€282 | +4.3% |
| Suppliers | 440/4 | €6,521 | €6,803 | +€282 | +4.3% |
| Taxes, remuneration and social security | 45 | €7,579 | €4,882 | -€2,696 | -35.6% |
| Taxes | 450/3 | €7,579 | €4,882 | -€2,696 | -35.6% |
| Other amounts payable | 47/48 | €2,900 | €1,640 | -€1,260 | -43.4% |
| Accrued charges and deferred income | 492/3 | €245 | €1,149 | +€904 | +369.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,235 | €2,914 | -€321 | -9.9% |
| Other operating charges | 640/8 | €757 | €28 | -€729 | -96.3% |
| Gross operating margin | 9900 | €9,760 | €4,128 | -€5,631 | -57.7% |
| Operating profit (loss) | 9901 | €5,768 | €1,186 | -€4,582 | -79.4% |
| Financial income | 75/76B | €13 | €2 | -€11 | -87.8% |
| Recurring financial income | 75 | €13 | €2 | -€11 | -87.8% |
| Financial charges | 65/66B | €2,508 | €2,456 | -€52 | -2.1% |
| Recurring financial charges | 65 | €2,508 | €2,456 | -€52 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €3,272 | -€1,269 | -€4,541 | |
| Income taxes | 67/77 | €2,535 | €2,952 | +€416 | +16.4% |
| Profit (loss) for the period | 9904 | €737 | -€4,221 | -€4,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €737 | -€4,221 | -€4,957 |
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 7 October 2026 via checked.be.