YOFANS: 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.
YOFANS
Largest movements
- Receivables within one year -€39,912
down €39,912 (-23.4%), from €170,903 to €130,991
- Tax, wage and social debts -€17,810
down €17,810 (-73.4%), from €24,262 to €6,452
- Trade debts -€16,982
down €16,982 (-43.8%), from €38,805 to €21,823
- Profit (loss) carried forward -€7,698
down €7,698 (-15.8%), from €48,834 to €41,136
- Gross operating margin -€14,692
down €14,692, from €12,712 to -€1,980
- Taxes -€2,364
no longer reported in 2025 (was €2,364)
- Financial charges -€956
down €956 (-16.4%), from €5,835 to €4,879
of which Financial charges: -€1,049
- Depreciation +€840
new in 2025: €840
- Other operating charges -€196
no longer reported in 2025 (was €196)
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 | €208,652 | €167,297 | -€41,356 | -19.8% |
| Fixed assets | 21/28 | €1,045 | €205 | -€840 | -80.4% |
| Tangible fixed assets | 22/27 | €840 | - | -€840 | |
| Plant, machinery and equipment | 23 | €840 | - | -€840 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €207,607 | €167,092 | -€40,516 | -19.5% |
| Stocks and contracts in progress | 3 | €36,100 | €36,100 | = | 0.0% |
| Stocks | 30/36 | €36,100 | €36,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €170,903 | €130,991 | -€39,912 | -23.4% |
| Other amounts receivable | 41 | €170,903 | €130,991 | -€39,912 | -23.4% |
| Cash at bank and in hand | 54/58 | €8 | €1 | -€7 | -91.1% |
| Deferred charges and accrued income | 490/1 | €596 | - | -€596 | |
| Total equity and liabilities | 10/49 | €208,652 | €167,297 | -€41,356 | -19.8% |
| Equity | 10/15 | €110,694 | €102,996 | -€7,698 | -7.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,834 | €41,136 | -€7,698 | -15.8% |
| Amounts payable | 17/49 | €97,958 | €64,301 | -€33,657 | -34.4% |
| Amounts payable within one year | 42/48 | €97,958 | €64,301 | -€33,657 | -34.4% |
| Financial debts | 43 | €34,891 | €36,026 | +€1,135 | +3.3% |
| Credit institutions | 430/8 | €34,891 | €36,026 | +€1,135 | +3.3% |
| Trade debts | 44 | €38,805 | €21,823 | -€16,982 | -43.8% |
| Suppliers | 440/4 | €38,805 | €21,823 | -€16,982 | -43.8% |
| Taxes, remuneration and social security | 45 | €24,262 | €6,452 | -€17,810 | -73.4% |
| Taxes | 450/3 | €24,262 | €6,452 | -€17,810 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €840 | +€840 | |
| Other operating charges | 640/8 | €196 | - | -€196 | |
| Gross operating margin | 9900 | €12,712 | -€1,980 | -€14,692 | |
| Operating profit (loss) | 9901 | €12,516 | -€2,820 | -€15,336 | |
| Financial charges | 65/66B | €5,835 | €4,879 | -€956 | -16.4% |
| Recurring financial charges | 65 | €5,835 | €4,786 | -€1,049 | -18.0% |
| Non-recurring financial charges | 66B | - | €93 | +€93 | |
| Profit (loss) for the period before taxes | 9903 | €6,681 | -€7,698 | -€14,379 | |
| Income taxes | 67/77 | €2,364 | - | -€2,364 | |
| Profit (loss) for the period | 9904 | €4,317 | -€7,698 | -€12,015 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,317 | -€7,698 | -€12,015 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.