YOGA OFFICE: 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.
YOGA OFFICE
Largest movements
- Cash +€8,500
up €8,500 (+122%), from €6,980 to €15,480
mainly Net result for the year (+€22,337) and Receivables within one year (+€5,461)
- Receivables within one year -€5,461
down €5,461 (-12.1%), from €45,080 to €39,619
of which Trade receivables: -€6,536
- Accrued charges and deferred income +€3,312
up €3,312 (+34.5%), from €9,588 to €12,900
- Trade debts -€793
down €793 (-7.0%), from €11,335 to €10,542
- Gross operating margin -€603
down €603 (-2.0%), from €30,471 to €29,868
- Depreciation +€421
up €421 (+216%), from €194 to €615
- Taxes -€324
down €324 (-5.0%), from €6,452 to €6,128
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 | €54,667 | €57,225 | +€2,558 | +4.7% |
| Fixed assets | 21/28 | €1,856 | €1,873 | +€17 | +0.9% |
| Intangible fixed assets | 21 | €1,856 | €1,446 | -€410 | -22.1% |
| Tangible fixed assets | 22/27 | - | €427 | +€427 | |
| Furniture and vehicles | 24 | - | €427 | +€427 | |
| Current assets | 29/58 | €52,811 | €55,352 | +€2,541 | +4.8% |
| Amounts receivable within one year | 40/41 | €45,080 | €39,619 | -€5,461 | -12.1% |
| Trade receivables | 40 | €44,055 | €37,519 | -€6,536 | -14.8% |
| Other amounts receivable | 41 | €1,025 | €2,100 | +€1,075 | +105% |
| Cash at bank and in hand | 54/58 | €6,980 | €15,480 | +€8,500 | +122% |
| Deferred charges and accrued income | 490/1 | €751 | €253 | -€498 | -66.3% |
| Total equity and liabilities | 10/49 | €54,667 | €57,225 | +€2,558 | +4.7% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €51,667 | €54,225 | +€2,558 | +5.0% |
| Amounts payable within one year | 42/48 | €42,079 | €41,325 | -€754 | -1.8% |
| Trade debts | 44 | €11,335 | €10,542 | -€793 | -7.0% |
| Suppliers | 440/4 | €11,335 | €10,542 | -€793 | -7.0% |
| Taxes, remuneration and social security | 45 | €5,056 | €5,049 | -€7 | -0.1% |
| Taxes | 450/3 | €5,056 | €5,049 | -€7 | -0.1% |
| Other amounts payable | 47/48 | €25,688 | €25,734 | +€46 | +0.2% |
| Accrued charges and deferred income | 492/3 | €9,588 | €12,900 | +€3,312 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €615 | +€421 | +216% |
| Other operating charges | 640/8 | €387 | €505 | +€117 | +30.3% |
| Gross operating margin | 9900 | €30,471 | €29,868 | -€603 | -2.0% |
| Operating profit (loss) | 9901 | €29,889 | €28,748 | -€1,141 | -3.8% |
| Financial charges | 65/66B | €21 | €283 | +€262 | +1,278% |
| Recurring financial charges | 65 | €21 | €283 | +€262 | +1,278% |
| Profit (loss) for the period before taxes | 9903 | €29,869 | €28,465 | -€1,404 | -4.7% |
| Income taxes | 67/77 | €6,452 | €6,128 | -€324 | -5.0% |
| Profit (loss) for the period | 9904 | €23,417 | €22,337 | -€1,080 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,417 | €22,337 | -€1,080 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.