YOGIT: 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.
YOGIT
Largest movements
- Cash -€6,322
down €6,322 (-55.1%), from €11,482 to €5,160
mainly Net result for the year (-€3,510) and Receivables within one year (-€2,688)
- Receivables within one year +€2,688
up €2,688 (+157%), from €1,710 to €4,398
- Financial fixed assets +€137
new in 2025: €137
- Profit (loss) carried forward -€3,510
down €3,510 (-32.2%), from €10,911 to €7,402
- Trade debts +€783
up €783 (+7,767%), from €10 to €793
- Tax, wage and social debts -€771
down €771 (-100%), from €771 to €0
- Gross operating margin -€962
down €962 (-47.3%), from -€2,035 to -€2,997
- Other operating charges +€300
up €300 (+300%), from €100 to €400
- Write-downs -€190
down €190 (-100%), from €190 to €0
- Financial charges +€114
up €114 (+94.4%), from €121 to €235
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 | €13,192 | €9,695 | -€3,498 | -26.5% |
| Fixed assets | 21/28 | - | €137 | +€137 | |
| Financial fixed assets | 28 | - | €137 | +€137 | |
| Current assets | 29/58 | €13,192 | €9,558 | -€3,634 | -27.5% |
| Amounts receivable within one year | 40/41 | €1,710 | €4,398 | +€2,688 | +157% |
| Other amounts receivable | 41 | €1,710 | €4,398 | +€2,688 | +157% |
| Cash at bank and in hand | 54/58 | €11,482 | €5,160 | -€6,322 | -55.1% |
| Total equity and liabilities | 10/49 | €13,192 | €9,695 | -€3,498 | -26.5% |
| Equity | 10/15 | €12,411 | €8,902 | -€3,510 | -28.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,911 | €7,402 | -€3,510 | -32.2% |
| Amounts payable | 17/49 | €781 | €793 | +€12 | +1.5% |
| Amounts payable within one year | 42/48 | €781 | €793 | +€12 | +1.5% |
| Trade debts | 44 | €10 | €793 | +€783 | +7,767% |
| Suppliers | 440/4 | €10 | €793 | +€783 | +7,767% |
| Taxes, remuneration and social security | 45 | €771 | €0 | -€771 | -100% |
| Taxes | 450/3 | €771 | €0 | -€771 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €190 | €0 | -€190 | -100% |
| Other operating charges | 640/8 | €100 | €400 | +€300 | +300% |
| Gross operating margin | 9900 | -€2,035 | -€2,997 | -€962 | -47.3% |
| Operating profit (loss) | 9901 | -€2,325 | -€3,397 | -€1,072 | -46.1% |
| Financial income | 75/76B | €110 | €123 | +€13 | +12.0% |
| Recurring financial income | 75 | €110 | €123 | +€13 | +12.0% |
| Financial charges | 65/66B | €121 | €235 | +€114 | +94.4% |
| Recurring financial charges | 65 | €121 | €235 | +€114 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,337 | -€3,510 | -€1,173 | -50.2% |
| Profit (loss) for the period | 9904 | -€2,337 | -€3,510 | -€1,173 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,337 | -€3,510 | -€1,173 | -50.2% |
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 20 October 2026 via checked.be.