YOGI: 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.
YOGI
Largest movements
- Tangible fixed assets +€2.1m
up €2.1m (+219%), from €953,374 to €3.0m
of which Land and buildings: +€2.1m
- Financial fixed assets +€251,680
up €251,680 (+122%), from €206,320 to €458,000
- Cash -€84,218
down €84,218 (-29.3%), from €287,858 to €203,640
mainly Investment in fixed assets (net) (-€2.5m) and Receivables within one year (-€13,028)
- Intangible fixed assets -€49,300
no longer reported in 2025 (was €49,300)
- Debts after one year +€899,150
new in 2025: €899,150
- Other debts +€643,218
up €643,218 (+74.9%), from €858,907 to €1.5m
- Short-term financial debts +€303,565
up €303,565 (+60.7%), from €500,000 to €803,565
- Trade debts +€267,904
up €267,904 (+4,966%), from €5,395 to €273,299
- Profit (loss) carried forward +€61,010
up €61,010 (+1.3%), from -€4.8m to -€4.8m
- Financial income +€251,680
up €251,680 (+12,584,000%), from €2 to €251,682
of which Non-recurring financial income: +€251,680
- Depreciation +€70,827
up €70,827 (+43.3%), from €163,733 to €234,560
- Gross operating margin +€19,689
up €19,689 (+19.9%), from €98,920 to €118,609
- Financial charges +€16,193
up €16,193 (+81.2%), from €19,947 to €36,140
- Staff costs +€15,073
up €15,073 (+225%), from €6,695 to €21,768
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 | €1,576,780 | €3,796,301 | +€2.2m | +141% |
| Fixed assets | 21/28 | €1,208,994 | €3,501,393 | +€2.3m | +190% |
| Intangible fixed assets | 21 | €49,300 | - | -€49,300 | |
| Tangible fixed assets | 22/27 | €953,374 | €3,043,393 | +€2.1m | +219% |
| Land and buildings | 22 | €807,457 | €2,937,018 | +€2.1m | +264% |
| Furniture and vehicles | 24 | €145,917 | €106,375 | -€39,542 | -27.1% |
| Financial fixed assets | 28 | €206,320 | €458,000 | +€251,680 | +122% |
| Current assets | 29/58 | €367,786 | €294,908 | -€72,878 | -19.8% |
| Amounts receivable within one year | 40/41 | €72,618 | €85,646 | +€13,028 | +17.9% |
| Trade receivables | 40 | €72,618 | €85,646 | +€13,028 | +17.9% |
| Cash at bank and in hand | 54/58 | €287,858 | €203,640 | -€84,218 | -29.3% |
| Deferred charges and accrued income | 490/1 | €7,310 | €5,622 | -€1,688 | -23.1% |
| Total equity and liabilities | 10/49 | €1,576,780 | €3,796,301 | +€2.2m | +141% |
| Equity | 10/15 | €191,799 | €252,809 | +€61,010 | +31.8% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Capital | 10 | €5,000,000 | €5,000,000 | = | 0.0% |
| Issued capital | 100 | €5,000,000 | €5,000,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,811,300 | -€4,750,290 | +€61,010 | +1.3% |
| Amounts payable | 17/49 | €1,384,981 | €3,543,492 | +€2.2m | +156% |
| Amounts payable after more than one year | 17 | - | €899,150 | +€899,150 | |
| Financial debts | 170/4 | - | €899,150 | +€899,150 | |
| Amounts payable within one year | 42/48 | €1,377,682 | €2,624,639 | +€1.2m | +90.5% |
| Current portion of amounts payable after more than one year | 42 | - | €20,748 | +€20,748 | |
| Financial debts | 43 | €500,000 | €803,565 | +€303,565 | +60.7% |
| Credit institutions | 430/8 | €500,000 | €803,565 | +€303,565 | +60.7% |
| Trade debts | 44 | €5,395 | €273,299 | +€267,904 | +4,966% |
| Suppliers | 440/4 | €5,395 | €273,299 | +€267,904 | +4,966% |
| Taxes, remuneration and social security | 45 | €13,380 | €24,902 | +€11,522 | +86.1% |
| Taxes | 450/3 | €10,604 | €21,142 | +€10,538 | +99.4% |
| Remuneration and social security | 454/9 | €2,776 | €3,760 | +€984 | +35.4% |
| Other amounts payable | 47/48 | €858,907 | €1,502,125 | +€643,218 | +74.9% |
| Accrued charges and deferred income | 492/3 | €7,299 | €19,703 | +€12,404 | +170% |
| Remuneration, social security and pensions | 62 | €6,695 | €21,768 | +€15,073 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,733 | €234,560 | +€70,827 | +43.3% |
| Other operating charges | 640/8 | €16,328 | €15,581 | -€747 | -4.6% |
| Gross operating margin | 9900 | €98,920 | €118,609 | +€19,689 | +19.9% |
| Operating profit (loss) | 9901 | -€87,836 | -€153,300 | -€65,464 | -74.5% |
| Financial income | 75/76B | €2 | €251,682 | +€251,680 | +12,584,000% |
| Recurring financial income | 75 | €2 | €2 | = | 0.0% |
| Non-recurring financial income | 76B | - | €251,680 | +€251,680 | |
| Financial charges | 65/66B | €19,947 | €36,140 | +€16,193 | +81.2% |
| Recurring financial charges | 65 | €19,947 | €36,140 | +€16,193 | +81.2% |
| Profit (loss) for the period before taxes | 9903 | -€107,781 | €62,242 | +€170,023 | |
| Income taxes | 67/77 | €1,271 | €1,233 | -€38 | -3.0% |
| Profit (loss) for the period | 9904 | -€109,052 | €61,009 | +€170,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€109,052 | €61,009 | +€170,061 |
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 26 October 2026 via checked.be.