YOJO: 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.
YOJO
Largest movements
- Cash +€32,555
up €32,555 (+57.8%), from €56,367 to €88,922
mainly Depreciation (+€39,272) and Net result for the year (+€19,297)
- Receivables within one year +€7,419
up €7,419 (+20.5%), from €36,131 to €43,550
of which Other amounts receivable: +€10,508
- Tangible fixed assets -€5,924
down €5,924 (-2.4%), from €244,404 to €238,480
of which Other tangible fixed assets: -€9,285
- Reserves +€19,297
up €19,297 (+27.9%), from €69,069 to €88,366
- Accrued charges and deferred income +€18,794
new in 2025: €18,794
- Debts after one year -€11,856
down €11,856 (-66.1%), from €17,937 to €6,081
- Tax, wage and social debts +€9,408
up €9,408 (+43.2%), from €21,757 to €31,166
of which Taxes: +€9,109
- Advances received -€4,000
no longer reported in 2025 (was €4,000)
- Gross operating margin +€15,039
up €15,039 (+29.0%), from €51,837 to €66,875
- Taxes +€4,479
up €4,479 (+120.1%), from €3,728 to €8,207
- Financial income +€1,531
up €1,531 (+683.8%), from €224 to €1,755
- Depreciation +€836
up €836 (+2.2%), from €38,436 to €39,272
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 | €337,306 | €374,650 | +€37,344 | +11.1% |
| Fixed assets | 21/28 | €244,404 | €238,480 | -€5,924 | -2.4% |
| Tangible fixed assets | 22/27 | €244,404 | €238,480 | -€5,924 | -2.4% |
| Land and buildings | 22 | €136,180 | €134,501 | -€1,679 | -1.2% |
| Plant, machinery and equipment | 23 | €3,467 | €3,121 | -€347 | -10.0% |
| Furniture and vehicles | 24 | €2,616 | €8,003 | +€5,387 | +205.9% |
| Other tangible fixed assets | 26 | €102,140 | €92,855 | -€9,285 | -9.1% |
| Current assets | 29/58 | €92,902 | €136,170 | +€43,268 | +46.6% |
| Amounts receivable within one year | 40/41 | €36,131 | €43,550 | +€7,419 | +20.5% |
| Trade receivables | 40 | €34,244 | €31,155 | -€3,089 | -9.0% |
| Other amounts receivable | 41 | €1,887 | €12,395 | +€10,508 | +556.9% |
| Cash at bank and in hand | 54/58 | €56,367 | €88,922 | +€32,555 | +57.8% |
| Deferred charges and accrued income | 490/1 | €404 | €3,699 | +€3,294 | +814.9% |
| Total equity and liabilities | 10/49 | €337,306 | €374,650 | +€37,344 | +11.1% |
| Equity | 10/15 | €260,979 | €280,276 | +€19,297 | +7.4% |
| Contributions | 10/11 | €191,910 | €191,910 | = | 0.0% |
| Reserves | 13 | €69,069 | €88,366 | +€19,297 | +27.9% |
| Distributable reserves | 133 | €69,069 | €88,366 | +€19,297 | +27.9% |
| Amounts payable | 17/49 | €76,326 | €94,374 | +€18,048 | +23.6% |
| Amounts payable after more than one year | 17 | €17,937 | €6,081 | -€11,856 | -66.1% |
| Financial debts | 170/4 | €17,937 | €6,081 | -€11,856 | -66.1% |
| Amounts payable within one year | 42/48 | €58,389 | €69,499 | +€11,110 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €11,681 | €11,856 | +€175 | +1.5% |
| Trade debts | 44 | €6,971 | €9,832 | +€2,862 | +41.1% |
| Suppliers | 440/4 | €6,971 | €9,832 | +€2,862 | +41.1% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Taxes, remuneration and social security | 45 | €21,757 | €31,166 | +€9,408 | +43.2% |
| Taxes | 450/3 | €19,670 | €28,778 | +€9,109 | +46.3% |
| Remuneration and social security | 454/9 | €2,088 | €2,387 | +€300 | +14.4% |
| Other amounts payable | 47/48 | €13,980 | €16,645 | +€2,665 | +19.1% |
| Accrued charges and deferred income | 492/3 | - | €18,794 | +€18,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,436 | €39,272 | +€836 | +2.2% |
| Other operating charges | 640/8 | €1,566 | €1,156 | -€410 | -26.2% |
| Gross operating margin | 9900 | €51,837 | €66,875 | +€15,039 | +29.0% |
| Operating profit (loss) | 9901 | €11,835 | €26,447 | +€14,613 | +123.5% |
| Financial income | 75/76B | €224 | €1,755 | +€1,531 | +683.8% |
| Recurring financial income | 75 | €224 | €1,755 | +€1,531 | +683.8% |
| Financial charges | 65/66B | €1,340 | €699 | -€641 | -47.8% |
| Recurring financial charges | 65 | €1,340 | €699 | -€641 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €10,719 | €27,503 | +€16,785 | +156.6% |
| Income taxes | 67/77 | €3,728 | €8,207 | +€4,479 | +120.1% |
| Profit (loss) for the period | 9904 | €6,991 | €19,297 | +€12,306 | +176.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,991 | €19,297 | +€12,306 | +176.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.