YOGY: 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.
YOGY
Largest movements
- Receivables within one year +€52,638
up €52,638 (+21.6%), from €243,178 to €295,816
of which Trade receivables: +€34,228
- Financial fixed assets +€14,725
new in 2025: €14,725
- Tangible fixed assets -€12,183
down €12,183 (-9.1%), from €133,895 to €121,712
of which Land and buildings: -€11,065
- Cash +€10,351
up €10,351 (+148.4%), from €6,974 to €17,325
mainly Net result for the year (+€72,572) and Depreciation (+€12,183)
- Reserves +€72,572
up €72,572 (+39.3%), from €184,885 to €257,457
- Debts after one year -€21,727
down €21,727 (-10.7%), from €203,210 to €181,483
- Other debts +€10,298
up €10,298 (+143.6%), from €7,171 to €17,470
- Tax, wage and social debts +€7,343
up €7,343 (+49.4%), from €14,875 to €22,218
- Gross operating margin +€33,932
up €33,932 (+48.1%), from €70,568 to €104,500
- Taxes +€13,402
up €13,402 (+122.1%), from €10,977 to €24,379
- Financial income +€2,056
up €2,056 (+23.0%), from €8,958 to €11,014
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 | €454,603 | €521,339 | +€66,737 | +14.7% |
| Fixed assets | 21/28 | €133,895 | €136,437 | +€2,542 | +1.9% |
| Tangible fixed assets | 22/27 | €133,895 | €121,712 | -€12,183 | -9.1% |
| Land and buildings | 22 | €132,777 | €121,712 | -€11,065 | -8.3% |
| Plant, machinery and equipment | 23 | €1,118 | - | -€1,118 | |
| Financial fixed assets | 28 | - | €14,725 | +€14,725 | |
| Current assets | 29/58 | €320,708 | €384,902 | +€64,194 | +20.0% |
| Amounts receivable after more than one year | 29 | €60,755 | €60,755 | = | 0.0% |
| Other amounts receivable | 291 | €60,755 | €60,755 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €243,178 | €295,816 | +€52,638 | +21.6% |
| Trade receivables | 40 | €82,796 | €117,024 | +€34,228 | +41.3% |
| Other amounts receivable | 41 | €160,381 | €178,791 | +€18,410 | +11.5% |
| Cash at bank and in hand | 54/58 | €6,974 | €17,325 | +€10,351 | +148.4% |
| Deferred charges and accrued income | 490/1 | €9,800 | €11,006 | +€1,206 | +12.3% |
| Total equity and liabilities | 10/49 | €454,603 | €521,339 | +€66,737 | +14.7% |
| Equity | 10/15 | €204,885 | €277,457 | +€72,572 | +35.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €184,885 | €257,457 | +€72,572 | +39.3% |
| Distributable reserves | 133 | €184,885 | €257,457 | +€72,572 | +39.3% |
| Amounts payable | 17/49 | €249,718 | €243,883 | -€5,835 | -2.3% |
| Amounts payable after more than one year | 17 | €203,210 | €181,483 | -€21,727 | -10.7% |
| Financial debts | 170/4 | €203,210 | €181,483 | -€21,727 | -10.7% |
| Amounts payable within one year | 42/48 | €46,508 | €62,400 | +€15,891 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €21,249 | €21,727 | +€477 | +2.2% |
| Trade debts | 44 | €3,213 | €986 | -€2,227 | -69.3% |
| Suppliers | 440/4 | €3,213 | €986 | -€2,227 | -69.3% |
| Taxes, remuneration and social security | 45 | €14,875 | €22,218 | +€7,343 | +49.4% |
| Taxes | 450/3 | €14,875 | €22,218 | +€7,343 | +49.4% |
| Other amounts payable | 47/48 | €7,171 | €17,470 | +€10,298 | +143.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,183 | €12,183 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,280 | €1,019 | -€261 | -20.4% |
| Gross operating margin | 9900 | €70,568 | €104,500 | +€33,932 | +48.1% |
| Operating profit (loss) | 9901 | €57,105 | €91,298 | +€34,193 | +59.9% |
| Financial income | 75/76B | €8,958 | €11,014 | +€2,056 | +23.0% |
| Recurring financial income | 75 | €8,958 | €11,014 | +€2,056 | +23.0% |
| Financial charges | 65/66B | €6,359 | €5,362 | -€997 | -15.7% |
| Recurring financial charges | 65 | €6,359 | €5,362 | -€997 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €59,704 | €96,950 | +€37,246 | +62.4% |
| Income taxes | 67/77 | €10,977 | €24,379 | +€13,402 | +122.1% |
| Profit (loss) for the period | 9904 | €48,727 | €72,572 | +€23,844 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,727 | €72,572 | +€23,844 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.