YOGI POWER STUDIO: what changed
YOGI POWER STUDIO
Largest movements
- Cash -€4,905
down €4,905 (-67.5%), from €7,264 to €2,359
mainly Current portion of long-term debt (-€4,500) and Other debts (-€4,381)
- Intangible fixed assets -€3,000
down €3,000 (-23.5%), from €12,746 to €9,746
- Tangible fixed assets -€933
down €933 (-44.5%), from €2,099 to €1,166
- Receivables within one year -€498
down €498 (-11.5%), from €4,321 to €3,823
of which Trade receivables: -€498
- Current portion of long-term debt -€4,500
no longer reported in 2025 (was €4,500)
- Other debts -€4,381
down €4,381 (-56.6%), from €7,743 to €3,362
- Trade debts +€3,842
up €3,842 (+171%), from €2,241 to €6,083
- Accrued charges and deferred income -€2,958
down €2,958 (-80.4%), from €3,679 to €721
- Profit (loss) carried forward -€1,533
down €1,533 (-57.0%), from €2,690 to €1,157
- Gross operating margin -€3,231
down €3,231 (-34.1%), from €9,466 to €6,235
- Depreciation +€978
up €978 (+33.1%), from €2,955 to €3,933
- Taxes -€694
down €694 (-38.4%), from €1,809 to €1,115
- Other operating charges +€534
up €534 (+30.9%), from €1,728 to €2,262
- Financial charges +€173
up €173 (+61.0%), from €284 to €457
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,580 | €18,156 | -€9,423 | -34.2% |
| Fixed assets | 21/28 | €14,845 | €10,911 | -€3,933 | -26.5% |
| Intangible fixed assets | 21 | €12,746 | €9,746 | -€3,000 | -23.5% |
| Tangible fixed assets | 22/27 | €2,099 | €1,166 | -€933 | -44.5% |
| Plant, machinery and equipment | 23 | €2,099 | €1,166 | -€933 | -44.5% |
| Current assets | 29/58 | €12,735 | €7,245 | -€5,490 | -43.1% |
| Amounts receivable within one year | 40/41 | €4,321 | €3,823 | -€498 | -11.5% |
| Trade receivables | 40 | €1,630 | €1,132 | -€498 | -30.6% |
| Other amounts receivable | 41 | €2,691 | €2,691 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,264 | €2,359 | -€4,905 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,150 | €1,063 | -€87 | -7.6% |
| Total equity and liabilities | 10/49 | €27,580 | €18,156 | -€9,423 | -34.2% |
| Equity | 10/15 | €5,690 | €4,157 | -€1,533 | -26.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,690 | €1,157 | -€1,533 | -57.0% |
| Amounts payable | 17/49 | €21,890 | €13,999 | -€7,891 | -36.0% |
| Amounts payable within one year | 42/48 | €18,211 | €13,278 | -€4,933 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €4,500 | - | -€4,500 | |
| Trade debts | 44 | €2,241 | €6,083 | +€3,842 | +171% |
| Suppliers | 440/4 | €2,241 | €6,083 | +€3,842 | +171% |
| Taxes, remuneration and social security | 45 | €3,727 | €3,832 | +€106 | +2.8% |
| Taxes | 450/3 | €3,727 | €3,832 | +€106 | +2.8% |
| Other amounts payable | 47/48 | €7,743 | €3,362 | -€4,381 | -56.6% |
| Accrued charges and deferred income | 492/3 | €3,679 | €721 | -€2,958 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,955 | €3,933 | +€978 | +33.1% |
| Other operating charges | 640/8 | €1,728 | €2,262 | +€534 | +30.9% |
| Gross operating margin | 9900 | €9,466 | €6,235 | -€3,231 | -34.1% |
| Operating profit (loss) | 9901 | €4,782 | €39 | -€4,743 | -99.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.8% |
| Financial charges | 65/66B | €284 | €457 | +€173 | +61.0% |
| Recurring financial charges | 65 | €284 | €457 | +€173 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €4,499 | -€418 | -€4,917 | |
| Income taxes | 67/77 | €1,809 | €1,115 | -€694 | -38.4% |
| Profit (loss) for the period | 9904 | €2,690 | -€1,533 | -€4,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,690 | -€1,533 | -€4,222 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.