YOFFI: 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.
YOFFI
Largest movements
- Receivables within one year +€26,599
up €26,599 (+16.2%), from €164,226 to €190,825
of which Other amounts receivable: +€42,025
- Tangible fixed assets -€14,034
down €14,034 (-33.0%), from €42,587 to €28,553
of which Plant, machinery and equipment: -€13,024
- Cash +€9,349
up €9,349 (+20836.3%), from €45 to €9,394
mainly Net result for the year (+€63,414) and Depreciation (+€14,034)
- Deferred charges and accrued income +€4,422
up €4,422 (+77.7%), from €5,691 to €10,113
- Reserves +€63,414
up €63,414 (+193.8%), from €32,729 to €96,143
- Current portion of long-term debt -€14,527
down €14,527 (-51.9%), from €27,964 to €13,437
- Debts after one year -€13,437
down €13,437 (-58.1%), from €23,140 to €9,703
- Short-term financial debts -€5,230
no longer reported in 2025 (was €5,230)
- Trade debts -€3,945
down €3,945 (-6.9%), from €57,398 to €53,453
- Staff costs -€26,242
down €26,242 (-14.6%), from €179,600 to €153,358
- Taxes +€25,798
up €25,798 (+296.1%), from €8,713 to €34,511
- Gross operating margin -€15,171
down €15,171 (-5.3%), from €284,239 to €269,068
- Financial charges -€7,826
down €7,826 (-55.5%), from €14,089 to €6,263
- Financial income +€4,339
up €4,339 (+93.0%), from €4,668 to €9,007
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 | €221,109 | €247,945 | +€26,836 | +12.1% |
| Fixed assets | 21/28 | €45,147 | €31,113 | -€14,034 | -31.1% |
| Tangible fixed assets | 22/27 | €42,587 | €28,553 | -€14,034 | -33.0% |
| Plant, machinery and equipment | 23 | €38,884 | €25,860 | -€13,024 | -33.5% |
| Furniture and vehicles | 24 | €3,702 | €2,692 | -€1,010 | -27.3% |
| Financial fixed assets | 28 | €2,560 | €2,560 | = | 0.0% |
| Current assets | 29/58 | €175,962 | €216,832 | +€40,870 | +23.2% |
| Stocks and contracts in progress | 3 | €6,000 | €6,500 | +€500 | +8.3% |
| Stocks | 30/36 | €6,000 | €6,500 | +€500 | +8.3% |
| Amounts receivable within one year | 40/41 | €164,226 | €190,825 | +€26,599 | +16.2% |
| Trade receivables | 40 | €43,847 | €28,421 | -€15,426 | -35.2% |
| Other amounts receivable | 41 | €120,379 | €162,404 | +€42,025 | +34.9% |
| Cash at bank and in hand | 54/58 | €45 | €9,394 | +€9,349 | +20836.3% |
| Deferred charges and accrued income | 490/1 | €5,691 | €10,113 | +€4,422 | +77.7% |
| Total equity and liabilities | 10/49 | €221,109 | €247,945 | +€26,836 | +12.1% |
| Equity | 10/15 | €33,729 | €97,143 | +€63,414 | +188.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,729 | €96,143 | +€63,414 | +193.8% |
| Distributable reserves | 133 | €32,729 | €96,143 | +€63,414 | +193.8% |
| Amounts payable | 17/49 | €187,380 | €150,802 | -€36,578 | -19.5% |
| Amounts payable after more than one year | 17 | €23,140 | €9,703 | -€13,437 | -58.1% |
| Financial debts | 170/4 | €23,140 | €9,703 | -€13,437 | -58.1% |
| Amounts payable within one year | 42/48 | €162,960 | €139,420 | -€23,541 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €27,964 | €13,437 | -€14,527 | -51.9% |
| Financial debts | 43 | €5,230 | - | -€5,230 | |
| Credit institutions | 430/8 | €5,230 | - | -€5,230 | |
| Trade debts | 44 | €57,398 | €53,453 | -€3,945 | -6.9% |
| Suppliers | 440/4 | €57,398 | €53,453 | -€3,945 | -6.9% |
| Taxes, remuneration and social security | 45 | €72,369 | €72,530 | +€161 | +0.2% |
| Taxes | 450/3 | €26,323 | €41,723 | +€15,400 | +58.5% |
| Remuneration and social security | 454/9 | €46,046 | €30,806 | -€15,239 | -33.1% |
| Accrued charges and deferred income | 492/3 | €1,280 | €1,680 | +€400 | +31.2% |
| Remuneration, social security and pensions | 62 | €179,600 | €153,358 | -€26,242 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,324 | €14,034 | -€290 | -2.0% |
| Other operating charges | 640/8 | €2,698 | €3,863 | +€1,165 | +43.2% |
| Non-recurring operating charges | 66A | €1,241 | €2,632 | +€1,391 | +112.1% |
| Gross operating margin | 9900 | €284,239 | €269,068 | -€15,171 | -5.3% |
| Operating profit (loss) | 9901 | €86,376 | €95,181 | +€8,805 | +10.2% |
| Financial income | 75/76B | €4,668 | €9,007 | +€4,339 | +93.0% |
| Recurring financial income | 75 | €4,668 | €9,007 | +€4,339 | +93.0% |
| Financial charges | 65/66B | €14,089 | €6,263 | -€7,826 | -55.5% |
| Recurring financial charges | 65 | €14,089 | €6,263 | -€7,826 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | €76,955 | €97,925 | +€20,970 | +27.2% |
| Income taxes | 67/77 | €8,713 | €34,511 | +€25,798 | +296.1% |
| Profit (loss) for the period | 9904 | €68,242 | €63,414 | -€4,828 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,242 | €63,414 | -€4,828 | -7.1% |
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 29 September 2026 via checked.be.