YOKA: 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.
YOKA
Largest movements
- Receivables within one year +€22,819
up €22,819 (+23.4%), from €97,375 to €120,194
- Other debts +€1.5m
new in 2025: €1.5m
- Short-term financial debts -€1.5m
no longer reported in 2025 (was €1.5m)
- Reserves -€62,621
down €62,621 (-35.4%), from €177,077 to €114,456
of which Distributable reserves: -€62,621
- Accrued charges and deferred income +€52,940
up €52,940 (+5,758%), from €919 to €53,860
No income-statement line moved by more than 1% of the activity.
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 | €1,776,539 | €1,775,802 | -€738 | 0.0% |
| Fixed assets | 21/28 | €1,666,271 | €1,648,517 | -€17,754 | -1.1% |
| Financial fixed assets | 28 | €1,666,271 | €1,648,517 | -€17,754 | -1.1% |
| Affiliated companies | 280/1 | €1,666,271 | €1,648,517 | -€17,754 | -1.1% |
| Participating interests | 280 | €1,648,517 | €1,648,517 | = | 0.0% |
| Amounts receivable | 281 | €17,754 | - | -€17,754 | |
| Current assets | 29/58 | €110,269 | €127,285 | +€17,017 | +15.4% |
| Amounts receivable within one year | 40/41 | €97,375 | €120,194 | +€22,819 | +23.4% |
| Other amounts receivable | 41 | €97,375 | €120,194 | +€22,819 | +23.4% |
| Cash at bank and in hand | 54/58 | €1,784 | €352 | -€1,432 | -80.3% |
| Deferred charges and accrued income | 490/1 | €11,110 | €6,739 | -€4,371 | -39.3% |
| Total equity and liabilities | 10/49 | €1,776,539 | €1,775,802 | -€738 | 0.0% |
| Equity | 10/15 | €289,077 | €226,456 | -€62,621 | -21.7% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €177,077 | €114,456 | -€62,621 | -35.4% |
| Non-distributable reserves | 130/1 | €11,200 | €11,200 | = | 0.0% |
| Legal reserve | 130 | €11,200 | €11,200 | = | 0.0% |
| Distributable reserves | 133 | €165,877 | €103,256 | -€62,621 | -37.8% |
| Amounts payable | 17/49 | €1,487,462 | €1,549,346 | +€61,883 | +4.2% |
| Amounts payable within one year | 42/48 | €1,486,543 | €1,495,486 | +€8,943 | +0.6% |
| Financial debts | 43 | €1,485,000 | - | -€1.5m | |
| Credit institutions | 430/8 | €1,485,000 | - | -€1.5m | |
| Trade debts | 44 | €1,543 | €486 | -€1,057 | -68.5% |
| Suppliers | 440/4 | €1,543 | €486 | -€1,057 | -68.5% |
| Other amounts payable | 47/48 | - | €1,495,000 | +€1.5m | |
| Accrued charges and deferred income | 492/3 | €919 | €53,860 | +€52,940 | +5,758% |
| Operating income | 70/76A | €17,754 | €20,510 | +€2,756 | +15.5% |
| Non-recurring operating income | 76A | €17,754 | €20,510 | +€2,756 | +15.5% |
| Operating charges | 60/66A | €4,107 | €4,490 | +€384 | +9.3% |
| Services and other goods | 61 | €3,139 | €3,492 | +€353 | +11.2% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €13,648 | €16,020 | +€2,372 | +17.4% |
| Financial income | 75/76B | €10,819 | €6,442 | -€4,377 | -40.5% |
| Recurring financial income | 75 | €10,819 | €6,442 | -€4,377 | -40.5% |
| Income from current assets | 751 | €10,819 | €6,442 | -€4,377 | -40.5% |
| Financial charges | 65/66B | €81,980 | €85,083 | +€3,103 | +3.8% |
| Recurring financial charges | 65 | €81,980 | €85,083 | +€3,103 | +3.8% |
| Debt charges | 650 | €81,713 | €84,758 | +€3,044 | +3.7% |
| Other financial charges | 652/9 | €267 | €325 | +€58 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,513 | -€62,621 | -€5,108 | -8.9% |
| Profit (loss) for the period | 9904 | -€57,513 | -€62,621 | -€5,108 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,513 | -€62,621 | -€5,108 | -8.9% |
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 19 October 2026 via checked.be.