Yogini: what changed
Two fiscal 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.
Yogini
Largest movements
- Receivables within one year -€2,930
down €2,930 (-16.1%), from €18,255 to €15,325
of which Trade receivables: -€3,752
- Tangible fixed assets -€1,439
down €1,439 (-49.9%), from €2,884 to €1,445
of which Plant, machinery and equipment: -€1,041
- Cash +€1,311
up €1,311 (+10.5%), from €12,526 to €13,837
mainly Net result for the year (+€4,282) and Receivables within one year (+€2,930)
- Trade debts -€7,146
down €7,146 (-99.9%), from €7,151 to €5
- Other debts +€2,375
new in 2025: €2,375
- Reserves +€1,782
up €1,782 (+7.9%), from €22,420 to €24,202
- Short-term financial debts -€1,466
no longer reported in 2025 (was €1,466)
- Accrued charges and deferred income +€801
up €801 (+133.5%), from €600 to €1,401
- Taxes +€486
up €486 (+23.0%), from €2,116 to €2,602
- Gross operating margin +€411
up €411 (+4.9%), from €8,306 to €8,717
- Financial charges -€259
down €259 (-64.2%), from €403 to €144
- Financial income +€200
new in 2025: €200
- Depreciation -€139
down €139 (-8.8%), from €1,577 to €1,439
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.
Cash bridge derived
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 | €33,665 | €30,607 | -€3,058 | -9.1% |
| Fixed assets | 21/28 | €2,884 | €1,445 | -€1,439 | -49.9% |
| Tangible fixed assets | 22/27 | €2,884 | €1,445 | -€1,439 | -49.9% |
| Plant, machinery and equipment | 23 | €2,398 | €1,357 | -€1,041 | -43.4% |
| Furniture and vehicles | 24 | €486 | €88 | -€397 | -81.8% |
| Current assets | 29/58 | €30,781 | €29,162 | -€1,619 | -5.3% |
| Amounts receivable within one year | 40/41 | €18,255 | €15,325 | -€2,930 | -16.1% |
| Trade receivables | 40 | €6,819 | €3,067 | -€3,752 | -55.0% |
| Other amounts receivable | 41 | €11,436 | €12,258 | +€822 | +7.2% |
| Cash at bank and in hand | 54/58 | €12,526 | €13,837 | +€1,311 | +10.5% |
| Total equity and liabilities | 10/49 | €33,665 | €30,607 | -€3,058 | -9.1% |
| Equity | 10/15 | €24,448 | €26,230 | +€1,782 | +7.3% |
| Contributions | 10/11 | €590 | €590 | = | 0.0% |
| Reserves | 13 | €22,420 | €24,202 | +€1,782 | +7.9% |
| Distributable reserves | 133 | €22,420 | €24,202 | +€1,782 | +7.9% |
| Profit (loss) carried forward | 14 | €1,438 | €1,438 | = | 0.0% |
| Amounts payable | 17/49 | €9,217 | €4,377 | -€4,840 | -52.5% |
| Amounts payable within one year | 42/48 | €8,617 | €2,976 | -€5,641 | -65.5% |
| Financial debts | 43 | €1,466 | - | -€1,466 | |
| Credit institutions | 430/8 | €1,466 | - | -€1,466 | |
| Trade debts | 44 | €7,151 | €5 | -€7,146 | -99.9% |
| Suppliers | 440/4 | €7,151 | €5 | -€7,146 | -99.9% |
| Taxes, remuneration and social security | 45 | - | €596 | +€596 | |
| Taxes | 450/3 | - | €596 | +€596 | |
| Other amounts payable | 47/48 | - | €2,375 | +€2,375 | |
| Accrued charges and deferred income | 492/3 | €600 | €1,401 | +€801 | +133.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,577 | €1,439 | -€139 | -8.8% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | €8,306 | €8,717 | +€411 | +4.9% |
| Operating profit (loss) | 9901 | €6,283 | €6,829 | +€546 | +8.7% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €403 | €144 | -€259 | -64.2% |
| Recurring financial charges | 65 | €403 | €144 | -€259 | -64.2% |
| Profit (loss) for the period before taxes | 9903 | €5,880 | €6,884 | +€1,004 | +17.1% |
| Income taxes | 67/77 | €2,116 | €2,602 | +€486 | +23.0% |
| Profit (loss) for the period | 9904 | €3,764 | €4,282 | +€518 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,764 | €4,282 | +€518 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.