YOKER: 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.
What changed
YOKER
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€625,045
2024 · €571,081+€53,964
Equity
€3.1m
2024 · €3.2m-€94,355
Cash
€169,675
2024 · €159,706+€9,969
Balance sheet total
€3.7m
2024 · €3.7m+€28,857
Largest movements
Assets
- Receivables within one year +€270,267
up €270,267 (+71.8%), from €376,331 to €646,598
- Current investments -€240,108
down €240,108 (-11.6%), from €2.1m to €1.8m
Equity and liabilities
- Reserves -€94,355
down €94,355 (-4.4%), from €2.1m to €2.0m
- Other debts +€69,881
up €69,881 (+1784.3%), from €3,916 to €73,797
- Tax, wage and social debts +€50,739
up €50,739 (+60.3%), from €84,183 to €134,923
Income statement
- Financial income +€65,911
up €65,911 (+15.2%), from €432,905 to €498,816
- Gross operating margin -€23,985
down €23,985 (-7.7%), from €311,160 to €287,175
- Financial charges -€14,284
down €14,284 (-42.1%), from €33,936 to €19,652
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.
Result 2024
€571,081
Gross operating margin
-€23,985
Other operating charges
-€174
Financial income
+€65,911
Financial charges
+€14,284
Taxes
-€2,073
Result 2025
€625,045
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.
From operations
+€484,213
Investment
+€245,156
Financing
-€719,400
Cash 2024
€159,706
From operations (derived)
+€484,213
Net result for the year
+€625,045
Depreciation
+€4,187
Receivables within one year
-€270,267
Deferred charges and accrued income
+€2,036
Trade debts
-€199
Tax, wage and social debts
+€50,739
Other debts
+€69,881
Accrued charges and deferred income
+€2,790
Investment (derived)
+€245,156
Investment in fixed assets (net)
+€5,048
Current investments
+€240,108
Financing
-€719,400
Contributions, distributions and other
-€719,400
Cash 2025
€169,675
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,716,649 | €3,745,506 | +€28,857 | +0.8% |
| Fixed assets | 21/28 | €1,106,485 | €1,097,249 | -€9,235 | -0.8% |
| Tangible fixed assets | 22/27 | €5,189 | €1,001 | -€4,187 | -80.7% |
| Furniture and vehicles | 24 | €5,189 | €1,001 | -€4,187 | -80.7% |
| Financial fixed assets | 28 | €1,101,296 | €1,096,248 | -€5,048 | -0.5% |
| Current assets | 29/58 | €2,610,164 | €2,648,256 | +€38,092 | +1.5% |
| Amounts receivable within one year | 40/41 | €376,331 | €646,598 | +€270,267 | +71.8% |
| Other amounts receivable | 41 | €376,331 | €646,598 | +€270,267 | +71.8% |
| Current investments | 50/53 | €2,070,335 | €1,830,227 | -€240,108 | -11.6% |
| Cash at bank and in hand | 54/58 | €159,706 | €169,675 | +€9,969 | +6.2% |
| Deferred charges and accrued income | 490/1 | €3,792 | €1,757 | -€2,036 | -53.7% |
| Total equity and liabilities | 10/49 | €3,716,649 | €3,745,506 | +€28,857 | +0.8% |
| Equity | 10/15 | €3,165,247 | €3,070,892 | -€94,355 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,006,248 | €1,006,248 | = | 0.0% |
| Reserves | 13 | €2,140,399 | €2,046,044 | -€94,355 | -4.4% |
| Distributable reserves | 133 | €2,140,399 | €2,046,044 | -€94,355 | -4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €12,500 | €12,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable | 17/49 | €538,902 | €662,114 | +€123,212 | +22.9% |
| Amounts payable after more than one year | 17 | €449,504 | €449,504 | = | 0.0% |
| Financial debts | 170/4 | €449,504 | €449,504 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,248 | €209,670 | +€120,422 | +134.9% |
| Trade debts | 44 | €1,148 | €950 | -€199 | -17.3% |
| Suppliers | 440/4 | €1,148 | €950 | -€199 | -17.3% |
| Taxes, remuneration and social security | 45 | €84,183 | €134,923 | +€50,739 | +60.3% |
| Taxes | 450/3 | €84,183 | €134,923 | +€50,739 | +60.3% |
| Other amounts payable | 47/48 | €3,916 | €73,797 | +€69,881 | +1784.3% |
| Accrued charges and deferred income | 492/3 | €150 | €2,940 | +€2,790 | +1860.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €4,187 | = | 0.0% |
| Other operating charges | 640/8 | €1,383 | €1,557 | +€174 | +12.6% |
| Gross operating margin | 9900 | €311,160 | €287,175 | -€23,985 | -7.7% |
| Operating profit (loss) | 9901 | €305,590 | €281,431 | -€24,159 | -7.9% |
| Financial income | 75/76B | €432,905 | €498,816 | +€65,911 | +15.2% |
| Recurring financial income | 75 | €432,905 | €498,816 | +€65,911 | +15.2% |
| Financial charges | 65/66B | €33,936 | €19,652 | -€14,284 | -42.1% |
| Recurring financial charges | 65 | €33,936 | €19,652 | -€14,284 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €704,558 | €760,595 | +€56,037 | +8.0% |
| Income taxes | 67/77 | €133,477 | €135,550 | +€2,073 | +1.6% |
| Profit (loss) for the period | 9904 | €571,081 | €625,045 | +€53,964 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €571,081 | €625,045 | +€53,964 | +9.4% |
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 9 October 2026 via checked.be.