Yogurt Kitchen: 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.
Yogurt Kitchen
Largest movements
- Intangible fixed assets +€434,526
up €434,526 (+102%), from €424,944 to €859,470
- Tangible fixed assets +€278,164
up €278,164 (+61.7%), from €450,648 to €728,813
of which Leasing and similar rights: +€139,382
- Receivables within one year -€225,482
down €225,482 (-36.1%), from €623,813 to €398,331
of which Other amounts receivable: -€287,818
- Stocks and contracts +€25,369
up €25,369 (+70.0%), from €36,216 to €61,585
- Cash +€24,503
up €24,503 (+213%), from €11,477 to €35,980
mainly Debts after one year (+€225,868) and Receivables within one year (+€225,482)
- Debts after one year +€225,868
up €225,868 (+30.0%), from €753,766 to €979,634
- Trade debts +€143,313
up €143,313 (+270%), from €52,994 to €196,307
- Reserves +€105,445
new in 2025: €105,445
- Current portion of long-term debt +€73,177
up €73,177 (+52.8%), from €138,524 to €211,701
- Profit (loss) carried forward -€67,328
down €67,328, from €8,109 to -€59,219
- Gross operating margin +€125,634
up €125,634 (+49.8%), from €252,266 to €377,900
- Depreciation +€52,135
up €52,135 (+53.5%), from €97,507 to €149,642
- Staff costs +€50,774
up €50,774 (+53.1%), from €95,709 to €146,483
- Financial charges +€7,194
up €7,194 (+16.2%), from €44,363 to €51,558
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 | €1,559,291 | €2,094,029 | +€534,738 | +34.3% |
| Fixed assets | 21/28 | €881,817 | €1,594,508 | +€712,691 | +80.8% |
| Intangible fixed assets | 21 | €424,944 | €859,470 | +€434,526 | +102% |
| Tangible fixed assets | 22/27 | €450,648 | €728,813 | +€278,164 | +61.7% |
| Plant, machinery and equipment | 23 | €238,058 | €367,339 | +€129,281 | +54.3% |
| Furniture and vehicles | 24 | €8,274 | €18,045 | +€9,771 | +118% |
| Leasing and similar rights | 25 | €203,573 | €342,955 | +€139,382 | +68.5% |
| Other tangible fixed assets | 26 | €744 | €474 | -€270 | -36.3% |
| Financial fixed assets | 28 | €6,225 | €6,225 | = | 0.0% |
| Current assets | 29/58 | €677,474 | €499,521 | -€177,953 | -26.3% |
| Stocks and contracts in progress | 3 | €36,216 | €61,585 | +€25,369 | +70.0% |
| Stocks | 30/36 | €36,216 | €61,585 | +€25,369 | +70.0% |
| Amounts receivable within one year | 40/41 | €623,813 | €398,331 | -€225,482 | -36.1% |
| Trade receivables | 40 | €100,527 | €162,863 | +€62,336 | +62.0% |
| Other amounts receivable | 41 | €523,286 | €235,468 | -€287,818 | -55.0% |
| Cash at bank and in hand | 54/58 | €11,477 | €35,980 | +€24,503 | +213% |
| Deferred charges and accrued income | 490/1 | €5,967 | €3,624 | -€2,343 | -39.3% |
| Total equity and liabilities | 10/49 | €1,559,291 | €2,094,029 | +€534,738 | +34.3% |
| Equity | 10/15 | €545,745 | €568,932 | +€23,187 | +4.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | - | €105,445 | +€105,445 | |
| Tax-exempt reserves | 132 | - | €105,445 | +€105,445 | |
| Profit (loss) carried forward | 14 | €8,109 | -€59,219 | -€67,328 | |
| Investment grants | 15 | €337,635 | €322,706 | -€14,929 | -4.4% |
| Amounts payable | 17/49 | €1,013,546 | €1,525,097 | +€511,551 | +50.5% |
| Amounts payable after more than one year | 17 | €753,766 | €979,634 | +€225,868 | +30.0% |
| Financial debts | 170/4 | €753,766 | €979,634 | +€225,868 | +30.0% |
| Amounts payable within one year | 42/48 | €244,424 | €532,264 | +€287,840 | +118% |
| Current portion of amounts payable after more than one year | 42 | €138,524 | €211,701 | +€73,177 | +52.8% |
| Financial debts | 43 | €50,000 | €100,000 | +€50,000 | +100% |
| Other loans | 439 | €50,000 | €100,000 | +€50,000 | +100% |
| Trade debts | 44 | €52,994 | €196,307 | +€143,313 | +270% |
| Suppliers | 440/4 | €52,994 | €196,307 | +€143,313 | +270% |
| Taxes, remuneration and social security | 45 | €2,387 | €23,171 | +€20,784 | +871% |
| Taxes | 450/3 | - | €790 | +€790 | |
| Remuneration and social security | 454/9 | €2,387 | €22,381 | +€19,994 | +838% |
| Other amounts payable | 47/48 | €519 | €1,085 | +€566 | +109% |
| Accrued charges and deferred income | 492/3 | €15,357 | €13,200 | -€2,157 | -14.0% |
| Remuneration, social security and pensions | 62 | €95,709 | €146,483 | +€50,774 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,507 | €149,642 | +€52,135 | +53.5% |
| Other operating charges | 640/8 | €5,954 | €7,493 | +€1,539 | +25.8% |
| Gross operating margin | 9900 | €252,266 | €377,900 | +€125,634 | +49.8% |
| Operating profit (loss) | 9901 | €53,096 | €74,283 | +€21,187 | +39.9% |
| Financial income | 75/76B | €15,821 | €15,636 | -€185 | -1.2% |
| Recurring financial income | 75 | €15,821 | €15,636 | -€185 | -1.2% |
| Financial charges | 65/66B | €44,363 | €51,558 | +€7,194 | +16.2% |
| Recurring financial charges | 65 | €44,363 | €51,558 | +€7,194 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €24,554 | €38,361 | +€13,808 | +56.2% |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | €24,554 | €38,116 | +€13,563 | +55.2% |
| Transfer to tax-exempt reserves | 689 | - | €105,445 | +€105,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,554 | -€67,328 | -€91,882 |
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 25 October 2026 via checked.be.