YOFI: 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.
YOFI
Largest movements
- Receivables within one year -€65,869
down €65,869 (-73.9%), from €89,101 to €23,232
of which Trade receivables: -€65,426
- Tangible fixed assets -€27,989
down €27,989 (-10.9%), from €256,698 to €228,709
of which Furniture and vehicles: -€14,613
- Cash +€25,716
up €25,716 (+668%), from €3,848 to €29,565
mainly Net result for the year (+€73,772) and Receivables within one year (+€65,869)
- Profit (loss) carried forward +€73,772
up €73,772 (+44.9%), from -€164,234 to -€90,463
- Trade debts -€65,061
down €65,061 (-84.5%), from €76,995 to €11,934
- Other debts -€64,022
down €64,022 (-38.7%), from €165,610 to €101,588
- Debts after one year -€21,916
down €21,916 (-9.8%), from €224,135 to €202,219
- Advances received +€6,178
new in 2026: €6,178
- Gross operating margin +€61,150
up €61,150 (+133%), from €46,035 to €107,185
- Depreciation +€9,984
up €9,984 (+55.5%), from €18,005 to €27,989
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,647 | €281,506 | -€68,141 | -19.5% |
| Fixed assets | 21/28 | €256,698 | €228,709 | -€27,989 | -10.9% |
| Tangible fixed assets | 22/27 | €256,698 | €228,709 | -€27,989 | -10.9% |
| Land and buildings | 22 | €181,670 | €169,373 | -€12,297 | -6.8% |
| Plant, machinery and equipment | 23 | €2,838 | €1,759 | -€1,079 | -38.0% |
| Furniture and vehicles | 24 | €72,190 | €57,577 | -€14,613 | -20.2% |
| Current assets | 29/58 | €92,949 | €52,797 | -€40,153 | -43.2% |
| Amounts receivable within one year | 40/41 | €89,101 | €23,232 | -€65,869 | -73.9% |
| Trade receivables | 40 | €88,644 | €23,218 | -€65,426 | -73.8% |
| Other amounts receivable | 41 | €458 | €14 | -€443 | -96.9% |
| Cash at bank and in hand | 54/58 | €3,848 | €29,565 | +€25,716 | +668% |
| Total equity and liabilities | 10/49 | €349,647 | €281,506 | -€68,141 | -19.5% |
| Equity | 10/15 | -€141,900 | -€68,128 | +€73,772 | +52.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,734 | €3,734 | = | 0.0% |
| Distributable reserves | 133 | €3,734 | €3,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,234 | -€90,463 | +€73,772 | +44.9% |
| Amounts payable | 17/49 | €491,548 | €349,634 | -€141,913 | -28.9% |
| Amounts payable after more than one year | 17 | €224,135 | €202,219 | -€21,916 | -9.8% |
| Financial debts | 170/4 | €224,135 | €202,219 | -€21,916 | -9.8% |
| Amounts payable within one year | 42/48 | €267,413 | €145,447 | -€121,966 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €21,431 | €21,916 | +€485 | +2.3% |
| Trade debts | 44 | €76,995 | €11,934 | -€65,061 | -84.5% |
| Suppliers | 440/4 | €76,995 | €11,934 | -€65,061 | -84.5% |
| Advances received on contracts in progress | 46 | - | €6,178 | +€6,178 | |
| Taxes, remuneration and social security | 45 | €3,377 | €3,830 | +€454 | +13.4% |
| Taxes | 450/3 | €3,377 | €3,830 | +€454 | +13.4% |
| Other amounts payable | 47/48 | €165,610 | €101,588 | -€64,022 | -38.7% |
| Accrued charges and deferred income | 492/3 | - | €1,968 | +€1,968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,005 | €27,989 | +€9,984 | +55.5% |
| Other operating charges | 640/8 | €1,452 | €993 | -€459 | -31.6% |
| Gross operating margin | 9900 | €46,035 | €107,185 | +€61,150 | +133% |
| Operating profit (loss) | 9901 | €26,578 | €78,203 | +€51,625 | +194% |
| Financial income | 75/76B | €2 | €22 | +€20 | +1,034% |
| Recurring financial income | 75 | €2 | €22 | +€20 | +1,034% |
| Financial charges | 65/66B | €3,531 | €4,242 | +€711 | +20.1% |
| Recurring financial charges | 65 | €3,531 | €4,242 | +€711 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €23,049 | €73,984 | +€50,934 | +221% |
| Income taxes | 67/77 | €196 | €212 | +€16 | +8.3% |
| Profit (loss) for the period | 9904 | €22,854 | €73,772 | +€50,918 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €22,854 | €73,772 | +€50,918 | +223% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.