YOECA: 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.
YOECA
Largest movements
- Receivables within one year +€17,784
up €17,784 (+175.3%), from €10,144 to €27,928
of which Other amounts receivable: +€14,791
- Tangible fixed assets -€17,739
down €17,739 (-29.1%), from €60,960 to €43,221
of which Furniture and vehicles: -€16,686
- Cash -€6,372
down €6,372 (-41.8%), from €15,230 to €8,858
mainly Receivables within one year (-€17,784) and Debts after one year (-€13,088)
- Debts after one year -€13,088
down €13,088 (-28.2%), from €46,364 to €33,276
- Tax, wage and social debts +€6,311
up €6,311 (+125.1%), from €5,045 to €11,356
- Profit (loss) carried forward -€4,392
new in 2025: -€4,392
- Trade debts +€2,619
up €2,619 (+81.5%), from €3,213 to €5,832
- Other debts +€2,072
up €2,072 (+23.6%), from €8,773 to €10,846
- Depreciation +€5,220
up €5,220 (+41.7%), from €12,519 to €17,739
- Gross operating margin -€2,053
down €2,053 (-10.1%), from €20,312 to €18,260
- Taxes -€1,723
down €1,723 (-48.3%), from €3,567 to €1,844
- Financial income +€905
up €905 (+924.4%), from €98 to €1,003
- Financial charges +€561
up €561 (+27.8%), from €2,015 to €2,576
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 | €87,627 | €81,991 | -€5,636 | -6.4% |
| Fixed assets | 21/28 | €60,960 | €43,221 | -€17,739 | -29.1% |
| Tangible fixed assets | 22/27 | €60,960 | €43,221 | -€17,739 | -29.1% |
| Plant, machinery and equipment | 23 | €1,860 | €808 | -€1,052 | -56.6% |
| Furniture and vehicles | 24 | €59,100 | €42,413 | -€16,686 | -28.2% |
| Current assets | 29/58 | €26,667 | €38,770 | +€12,103 | +45.4% |
| Amounts receivable within one year | 40/41 | €10,144 | €27,928 | +€17,784 | +175.3% |
| Trade receivables | 40 | €10,144 | €13,137 | +€2,993 | +29.5% |
| Other amounts receivable | 41 | - | €14,791 | +€14,791 | |
| Cash at bank and in hand | 54/58 | €15,230 | €8,858 | -€6,372 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,293 | €1,984 | +€691 | +53.4% |
| Total equity and liabilities | 10/49 | €87,627 | €81,991 | -€5,636 | -6.4% |
| Equity | 10/15 | €11,032 | €6,640 | -€4,392 | -39.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,032 | €9,032 | = | 0.0% |
| Distributable reserves | 133 | €9,032 | €9,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,392 | -€4,392 | |
| Amounts payable | 17/49 | €76,595 | €75,351 | -€1,244 | -1.6% |
| Amounts payable after more than one year | 17 | €46,364 | €33,276 | -€13,088 | -28.2% |
| Financial debts | 170/4 | €46,364 | €33,276 | -€13,088 | -28.2% |
| Amounts payable within one year | 42/48 | €30,232 | €42,075 | +€11,844 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €12,558 | €13,088 | +€530 | +4.2% |
| Financial debts | 43 | €642 | €953 | +€311 | +48.4% |
| Credit institutions | 430/8 | €642 | €953 | +€311 | +48.4% |
| Trade debts | 44 | €3,213 | €5,832 | +€2,619 | +81.5% |
| Suppliers | 440/4 | €3,213 | €5,832 | +€2,619 | +81.5% |
| Taxes, remuneration and social security | 45 | €5,045 | €11,356 | +€6,311 | +125.1% |
| Taxes | 450/3 | €5,045 | €11,356 | +€6,311 | +125.1% |
| Other amounts payable | 47/48 | €8,773 | €10,846 | +€2,072 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,519 | €17,739 | +€5,220 | +41.7% |
| Other operating charges | 640/8 | €1,642 | €1,495 | -€147 | -9.0% |
| Gross operating margin | 9900 | €20,312 | €18,260 | -€2,053 | -10.1% |
| Operating profit (loss) | 9901 | €6,151 | -€974 | -€7,125 | |
| Financial income | 75/76B | €98 | €1,003 | +€905 | +924.4% |
| Recurring financial income | 75 | €98 | €1,003 | +€905 | +924.4% |
| Financial charges | 65/66B | €2,015 | €2,576 | +€561 | +27.8% |
| Recurring financial charges | 65 | €2,015 | €2,576 | +€561 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €4,234 | -€2,547 | -€6,781 | |
| Income taxes | 67/77 | €3,567 | €1,844 | -€1,723 | -48.3% |
| Profit (loss) for the period | 9904 | €667 | -€4,392 | -€5,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €667 | -€4,392 | -€5,059 |
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.