YOKO Studio: 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.
YOKO Studio
Largest movements
- Receivables within one year +€5,754
up €5,754 (+33.9%), from €16,964 to €22,719
of which Trade receivables: +€6,432
- Cash +€1,851
up €1,851 (+6.6%), from €28,169 to €30,021
mainly Net result for the year (+€18,813) and Contributions, distributions and other (+€2,000)
- Tangible fixed assets +€1,732
up €1,732 (+34.3%), from €5,051 to €6,783
of which Furniture and vehicles: +€1,351
- Reserves +€45,000
new in 2025: €45,000
- Profit (loss) carried forward -€26,187
down €26,187 (-92.8%), from €28,217 to €2,030
- Trade debts -€11,648
down €11,648 (-94.5%), from €12,322 to €674
- Contributions +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€1,042
up €1,042 (+11.5%), from €9,046 to €10,088
- Gross operating margin -€9,656
down €9,656 (-23.3%), from €41,503 to €31,847
- Taxes -€2,401
down €2,401 (-31.8%), from €7,551 to €5,150
- Financial charges +€1,549
up €1,549 (+46.4%), from €3,336 to €4,885
- Depreciation +€868
up €868 (+87.1%), from €996 to €1,864
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 | €50,185 | €59,793 | +€9,608 | +19.1% |
| Fixed assets | 21/28 | €5,051 | €6,783 | +€1,732 | +34.3% |
| Tangible fixed assets | 22/27 | €5,051 | €6,783 | +€1,732 | +34.3% |
| Furniture and vehicles | 24 | €1,984 | €3,335 | +€1,351 | +68.1% |
| Other tangible fixed assets | 26 | €3,067 | €3,448 | +€381 | +12.4% |
| Current assets | 29/58 | €45,134 | €53,010 | +€7,876 | +17.5% |
| Amounts receivable within one year | 40/41 | €16,964 | €22,719 | +€5,754 | +33.9% |
| Trade receivables | 40 | €16,287 | €22,719 | +€6,432 | +39.5% |
| Other amounts receivable | 41 | €677 | - | -€677 | |
| Cash at bank and in hand | 54/58 | €28,169 | €30,021 | +€1,851 | +6.6% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €50,185 | €59,793 | +€9,608 | +19.1% |
| Equity | 10/15 | €28,217 | €49,030 | +€20,813 | +73.8% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Reserves | 13 | - | €45,000 | +€45,000 | |
| Distributable reserves | 133 | - | €45,000 | +€45,000 | |
| Profit (loss) carried forward | 14 | €28,217 | €2,030 | -€26,187 | -92.8% |
| Amounts payable | 17/49 | €21,968 | €10,762 | -€11,206 | -51.0% |
| Amounts payable within one year | 42/48 | €21,368 | €10,762 | -€10,606 | -49.6% |
| Trade debts | 44 | €12,322 | €674 | -€11,648 | -94.5% |
| Suppliers | 440/4 | €12,322 | €674 | -€11,648 | -94.5% |
| Taxes, remuneration and social security | 45 | €9,046 | €10,088 | +€1,042 | +11.5% |
| Taxes | 450/3 | €9,046 | €10,088 | +€1,042 | +11.5% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,864 | +€868 | +87.1% |
| Other operating charges | 640/8 | €1,431 | €1,135 | -€296 | -20.7% |
| Gross operating margin | 9900 | €41,503 | €31,847 | -€9,656 | -23.3% |
| Operating profit (loss) | 9901 | €39,076 | €28,848 | -€10,227 | -26.2% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €3,336 | €4,885 | +€1,549 | +46.4% |
| Recurring financial charges | 65 | €3,336 | €4,885 | +€1,549 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €35,768 | €23,963 | -€11,804 | -33.0% |
| Income taxes | 67/77 | €7,551 | €5,150 | -€2,401 | -31.8% |
| Profit (loss) for the period | 9904 | €28,217 | €18,813 | -€9,403 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,217 | €18,813 | -€9,403 | -33.3% |
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 10 October 2026 via checked.be.