YOHA: 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.
YOHA
Largest movements
- Tangible fixed assets -€8,011
down €8,011 (-4.0%), from €201,900 to €193,889
- Cash -€6,457
down €6,457 (-49.7%), from €12,981 to €6,524
mainly Debts after one year (-€16,418) and Trade debts (-€8,184)
- Receivables within one year +€5,046
up €5,046 (+41.3%), from €12,223 to €17,269
of which Trade receivables: +€5,046
- Tax, wage and social debts +€23,932
up €23,932 (+214%), from €11,191 to €35,122
of which Taxes: +€14,232
- Debts after one year -€16,418
down €16,418 (-11.4%), from €143,776 to €127,358
of which Financial debts: -€16,418
- Trade debts -€8,184
down €8,184 (-67.5%), from €12,118 to €3,934
- Other debts -€6,326
down €6,326 (-35.1%), from €18,001 to €11,675
- Profit (loss) carried forward -€3,355
down €3,355 (-29.0%), from €11,561 to €8,206
- Other operating charges +€14,310
up €14,310 (+952%), from €1,503 to €15,813
- Gross operating margin -€6,436
down €6,436 (-12.7%), from €50,549 to €44,112
- Taxes +€1,478
up €1,478 (+85.1%), from €1,735 to €3,213
- Staff costs -€715
down €715 (-5.2%), from €13,771 to €13,056
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 | €230,446 | €221,597 | -€8,850 | -3.8% |
| Fixed assets | 21/28 | €203,980 | €195,969 | -€8,011 | -3.9% |
| Tangible fixed assets | 22/27 | €201,900 | €193,889 | -€8,011 | -4.0% |
| Land and buildings | 22 | €201,900 | €193,889 | -€8,011 | -4.0% |
| Financial fixed assets | 28 | €2,080 | €2,080 | = | 0.0% |
| Current assets | 29/58 | €26,466 | €25,628 | -€839 | -3.2% |
| Stocks and contracts in progress | 3 | €670 | €999 | +€330 | +49.3% |
| Stocks | 30/36 | €670 | €999 | +€330 | +49.3% |
| Amounts receivable within one year | 40/41 | €12,223 | €17,269 | +€5,046 | +41.3% |
| Trade receivables | 40 | €11,773 | €16,818 | +€5,046 | +42.9% |
| Other amounts receivable | 41 | €450 | €450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,981 | €6,524 | -€6,457 | -49.7% |
| Deferred charges and accrued income | 490/1 | €593 | €835 | +€243 | +41.0% |
| Total equity and liabilities | 10/49 | €230,446 | €221,597 | -€8,850 | -3.8% |
| Equity | 10/15 | €30,245 | €26,890 | -€3,355 | -11.1% |
| Contributions | 10/11 | €18,684 | €18,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,561 | €8,206 | -€3,355 | -29.0% |
| Amounts payable | 17/49 | €200,201 | €194,707 | -€5,494 | -2.7% |
| Amounts payable after more than one year | 17 | €143,776 | €127,358 | -€16,418 | -11.4% |
| Financial debts | 170/4 | €108,776 | €92,358 | -€16,418 | -15.1% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,226 | €67,150 | +€10,924 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €14,917 | €16,418 | +€1,502 | +10.1% |
| Trade debts | 44 | €12,118 | €3,934 | -€8,184 | -67.5% |
| Suppliers | 440/4 | €12,118 | €3,934 | -€8,184 | -67.5% |
| Taxes, remuneration and social security | 45 | €11,191 | €35,122 | +€23,932 | +214% |
| Taxes | 450/3 | €4,442 | €18,674 | +€14,232 | +320% |
| Remuneration and social security | 454/9 | €6,749 | €16,449 | +€9,700 | +144% |
| Other amounts payable | 47/48 | €18,001 | €11,675 | -€6,326 | -35.1% |
| Accrued charges and deferred income | 492/3 | €199 | €199 | = | 0.0% |
| Non-recurring operating income | 76A | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €13,771 | €13,056 | -€715 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,011 | €8,011 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,503 | €15,813 | +€14,310 | +952% |
| Non-recurring operating charges | 66A | €4,850 | - | -€4,850 | |
| Gross operating margin | 9900 | €50,549 | €44,112 | -€6,436 | -12.7% |
| Operating profit (loss) | 9901 | €22,414 | €7,232 | -€15,182 | -67.7% |
| Financial charges | 65/66B | €7,556 | €7,374 | -€182 | -2.4% |
| Recurring financial charges | 65 | €7,556 | €7,374 | -€182 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €14,858 | -€142 | -€15,000 | |
| Income taxes | 67/77 | €1,735 | €3,213 | +€1,478 | +85.1% |
| Profit (loss) for the period | 9904 | €13,123 | -€3,355 | -€16,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,123 | -€3,355 | -€16,478 |
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 16 October 2026 via checked.be.