YOFI CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€19,551
down €19,551 (-3.4%), from €568,220 to €548,669
of which Other amounts receivable: -€23,480
- Reserves -€30,287
down €30,287 (-6.1%), from €493,726 to €463,439
of which Distributable reserves: -€30,287
- Trade debts +€20,708
up €20,708 (+15.7%), from €131,637 to €152,345
- Tax, wage and social debts -€14,144
down €14,144 (-85.0%), from €16,644 to €2,500
- Gross operating margin -€66,898
down €66,898, from €19,159 to -€47,738
- Taxes -€12,515
down €12,515 (-100%), from €12,515 to €0
- Financial income -€1,348
down €1,348 (-4.5%), from €29,864 to €28,516
- Other operating charges +€874
up €874 (+96.1%), from €909 to €1,783
- Financial charges -€697
down €697 (-76.5%), from €911 to €214
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.
Derived cash bridge
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 | €760,858 | €737,150 | -€23,709 | -3.1% |
| Fixed assets | 21/28 | €52,345 | €46,055 | -€6,290 | -12.0% |
| Tangible fixed assets | 22/27 | €52,345 | €46,055 | -€6,290 | -12.0% |
| Land and buildings | 22 | €46,211 | €40,711 | -€5,500 | -11.9% |
| Plant, machinery and equipment | 23 | €6,134 | €5,344 | -€790 | -12.9% |
| Current assets | 29/58 | €708,513 | €691,095 | -€17,418 | -2.5% |
| Stocks and contracts in progress | 3 | €2,946 | €6,266 | +€3,320 | +113% |
| Stocks | 30/36 | €2,946 | €6,266 | +€3,320 | +113% |
| Amounts receivable within one year | 40/41 | €568,220 | €548,669 | -€19,551 | -3.4% |
| Trade receivables | 40 | €16,822 | €20,751 | +€3,929 | +23.4% |
| Other amounts receivable | 41 | €551,398 | €527,917 | -€23,480 | -4.3% |
| Cash at bank and in hand | 54/58 | €137,347 | €136,160 | -€1,187 | -0.9% |
| Total equity and liabilities | 10/49 | €760,858 | €737,150 | -€23,709 | -3.1% |
| Equity | 10/15 | €499,931 | €469,644 | -€30,287 | -6.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €493,726 | €463,439 | -€30,287 | -6.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €491,867 | €461,579 | -€30,287 | -6.2% |
| Provisions and deferred taxes | 16 | €112,646 | €112,646 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €112,646 | €112,646 | = | 0.0% |
| Other liabilities and charges | 164/5 | €112,646 | €112,646 | = | 0.0% |
| Amounts payable | 17/49 | €148,281 | €154,860 | +€6,579 | +4.4% |
| Amounts payable within one year | 42/48 | €148,281 | €154,860 | +€6,579 | +4.4% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €131,637 | €152,345 | +€20,708 | +15.7% |
| Suppliers | 440/4 | €131,637 | €152,345 | +€20,708 | +15.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,644 | €2,500 | -€14,144 | -85.0% |
| Taxes | 450/3 | €16,644 | €2,500 | -€14,144 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,829 | €9,068 | +€239 | +2.7% |
| Other operating charges | 640/8 | €909 | €1,783 | +€874 | +96.1% |
| Gross operating margin | 9900 | €19,159 | -€47,738 | -€66,898 | |
| Operating profit (loss) | 9901 | €9,421 | -€58,590 | -€68,011 | |
| Financial income | 75/76B | €29,864 | €28,516 | -€1,348 | -4.5% |
| Recurring financial income | 75 | €29,864 | €28,516 | -€1,348 | -4.5% |
| Financial charges | 65/66B | €911 | €214 | -€697 | -76.5% |
| Recurring financial charges | 65 | €911 | €214 | -€697 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €38,374 | -€30,287 | -€68,662 | |
| Income taxes | 67/77 | €12,515 | €0 | -€12,515 | -100% |
| Profit (loss) for the period | 9904 | €25,859 | -€30,287 | -€56,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,859 | -€30,287 | -€56,146 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.