Yokoten: 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.
Yokoten
Largest movements
- Tangible fixed assets +€38,694
up €38,694 (+6.9%), from €564,727 to €603,421
of which Furniture and vehicles: +€56,216
- Cash -€16,532
down €16,532 (-94.4%), from €17,505 to €972
mainly Investment in fixed assets (net) (-€73,595) and Other debts (-€25,488)
- Current investments -€14,775
down €14,775 (-8.2%), from €180,849 to €166,074
- Other debts -€25,488
down €25,488 (-42.7%), from €59,630 to €34,141
- Reserves +€21,860
up €21,860 (+9.9%), from €219,771 to €241,631
- Current portion of long-term debt +€15,094
up €15,094 (+40.8%), from €37,035 to €52,129
- Gross operating margin +€28,885
up €28,885 (+24.7%), from €116,793 to €145,678
- Depreciation +€15,147
up €15,147 (+76.7%), from €19,753 to €34,900
- Financial charges +€13,360
up €13,360 (+52.0%), from €25,704 to €39,065
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 | €802,872 | €813,653 | +€10,781 | +1.3% |
| Fixed assets | 21/28 | €564,727 | €603,421 | +€38,694 | +6.9% |
| Tangible fixed assets | 22/27 | €564,727 | €603,421 | +€38,694 | +6.9% |
| Land and buildings | 22 | €560,774 | €543,253 | -€17,521 | -3.1% |
| Furniture and vehicles | 24 | €3,953 | €60,168 | +€56,216 | +1,422% |
| Current assets | 29/58 | €238,145 | €210,232 | -€27,913 | -11.7% |
| Amounts receivable within one year | 40/41 | €39,292 | €42,310 | +€3,018 | +7.7% |
| Trade receivables | 40 | €39,174 | €42,310 | +€3,136 | +8.0% |
| Other amounts receivable | 41 | €118 | - | -€118 | |
| Current investments | 50/53 | €180,849 | €166,074 | -€14,775 | -8.2% |
| Cash at bank and in hand | 54/58 | €17,505 | €972 | -€16,532 | -94.4% |
| Deferred charges and accrued income | 490/1 | €500 | €876 | +€376 | +75.2% |
| Total equity and liabilities | 10/49 | €802,872 | €813,653 | +€10,781 | +1.3% |
| Equity | 10/15 | €232,171 | €254,031 | +€21,860 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €219,771 | €241,631 | +€21,860 | +9.9% |
| Distributable reserves | 133 | €219,771 | €241,631 | +€21,860 | +9.9% |
| Amounts payable | 17/49 | €570,701 | €559,622 | -€11,079 | -1.9% |
| Amounts payable after more than one year | 17 | €427,292 | €434,686 | +€7,394 | +1.7% |
| Financial debts | 170/4 | €427,292 | €434,686 | +€7,394 | +1.7% |
| Amounts payable within one year | 42/48 | €140,982 | €121,596 | -€19,386 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €37,035 | €52,129 | +€15,094 | +40.8% |
| Financial debts | 43 | €5,894 | €5,877 | -€17 | -0.3% |
| Credit institutions | 430/8 | €5,894 | €5,877 | -€17 | -0.3% |
| Trade debts | 44 | €9,852 | €3,145 | -€6,708 | -68.1% |
| Suppliers | 440/4 | €9,852 | €3,145 | -€6,708 | -68.1% |
| Taxes, remuneration and social security | 45 | €28,570 | €26,303 | -€2,268 | -7.9% |
| Taxes | 450/3 | €28,570 | €26,303 | -€2,268 | -7.9% |
| Other amounts payable | 47/48 | €59,630 | €34,141 | -€25,488 | -42.7% |
| Accrued charges and deferred income | 492/3 | €2,427 | €3,341 | +€914 | +37.7% |
| Non-recurring operating income | 76A | - | €11,312 | +€11,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,753 | €34,900 | +€15,147 | +76.7% |
| Other operating charges | 640/8 | €2,394 | €1,043 | -€1,350 | -56.4% |
| Gross operating margin | 9900 | €116,793 | €145,678 | +€28,885 | +24.7% |
| Operating profit (loss) | 9901 | €94,647 | €109,735 | +€15,088 | +15.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €25,704 | €39,065 | +€13,360 | +52.0% |
| Recurring financial charges | 65 | €25,704 | €39,065 | +€13,360 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €68,942 | €70,672 | +€1,730 | +2.5% |
| Income taxes | 67/77 | €34,199 | €33,411 | -€788 | -2.3% |
| Profit (loss) for the period | 9904 | €34,743 | €37,261 | +€2,518 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,743 | €37,261 | +€2,518 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.