YOKRIPHAR: 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.
YOKRIPHAR
Largest movements
- Current investments +€550,000
new in 2025: €550,000
- Cash -€392,935
down €392,935 (-76.8%), from €511,400 to €118,464
mainly Current investments (-€550,000) and Contributions, distributions and other (-€550,000)
- Receivables within one year +€92,522
up €92,522 (+1,253%), from €7,385 to €99,907
of which Trade receivables: +€97,042
- Deferred charges and accrued income -€78,216
down €78,216 (-95.2%), from €82,123 to €3,907
- Other debts +€547,713
new in 2025: €547,713
- Profit (loss) carried forward -€360,923
down €360,923 (-81.2%), from €444,492 to €83,569
- Reserves -€41,129
down €41,129 (-21.1%), from €195,277 to €154,149
of which Distributable reserves: -€41,129
- Financial income -€36,140
down €36,140 (-74.7%), from €48,413 to €12,272
of which Non-recurring financial income: -€31,625
- Gross operating margin -€15,374
down €15,374 (-5.0%), from €307,685 to €292,311
- Staff costs +€13,848
up €13,848 (+21.8%), from €63,602 to €77,450
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 | €757,293 | €919,785 | +€162,492 | +21.5% |
| Fixed assets | 21/28 | €26,801 | €18,846 | -€7,956 | -29.7% |
| Tangible fixed assets | 22/27 | €26,801 | €18,846 | -€7,956 | -29.7% |
| Plant, machinery and equipment | 23 | €26,801 | €18,846 | -€7,956 | -29.7% |
| Current assets | 29/58 | €730,492 | €900,940 | +€170,447 | +23.3% |
| Stocks and contracts in progress | 3 | €129,585 | €128,661 | -€924 | -0.7% |
| Stocks | 30/36 | €129,585 | €128,661 | -€924 | -0.7% |
| Amounts receivable within one year | 40/41 | €7,385 | €99,907 | +€92,522 | +1,253% |
| Trade receivables | 40 | €2,865 | €99,907 | +€97,042 | +3,387% |
| Other amounts receivable | 41 | €4,520 | - | -€4,520 | |
| Current investments | 50/53 | - | €550,000 | +€550,000 | |
| Cash at bank and in hand | 54/58 | €511,400 | €118,464 | -€392,935 | -76.8% |
| Deferred charges and accrued income | 490/1 | €82,123 | €3,907 | -€78,216 | -95.2% |
| Total equity and liabilities | 10/49 | €757,293 | €919,785 | +€162,492 | +21.5% |
| Equity | 10/15 | €701,769 | €299,718 | -€402,051 | -57.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €195,277 | €154,149 | -€41,129 | -21.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €189,077 | €147,949 | -€41,129 | -21.8% |
| Profit (loss) carried forward | 14 | €444,492 | €83,569 | -€360,923 | -81.2% |
| Amounts payable | 17/49 | €55,524 | €620,067 | +€564,543 | +1,017% |
| Amounts payable within one year | 42/48 | €55,524 | €620,067 | +€564,543 | +1,017% |
| Trade debts | 44 | €37,293 | €45,859 | +€8,566 | +23.0% |
| Suppliers | 440/4 | €37,293 | €45,859 | +€8,566 | +23.0% |
| Taxes, remuneration and social security | 45 | €18,231 | €26,495 | +€8,264 | +45.3% |
| Taxes | 450/3 | €18,231 | €17,163 | -€1,068 | -5.9% |
| Remuneration and social security | 454/9 | - | €9,332 | +€9,332 | |
| Other amounts payable | 47/48 | - | €547,713 | +€547,713 | |
| Remuneration, social security and pensions | 62 | €63,602 | €77,450 | +€13,848 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,095 | €7,956 | -€140 | -1.7% |
| Other operating charges | 640/8 | €1,351 | €1,396 | +€45 | +3.4% |
| Gross operating margin | 9900 | €307,685 | €292,311 | -€15,374 | -5.0% |
| Operating profit (loss) | 9901 | €234,637 | €205,510 | -€29,128 | -12.4% |
| Financial income | 75/76B | €48,413 | €12,272 | -€36,140 | -74.7% |
| Recurring financial income | 75 | €16,788 | €12,272 | -€4,515 | -26.9% |
| Non-recurring financial income | 76B | €31,625 | - | -€31,625 | |
| Financial charges | 65/66B | €2,410 | €2,019 | -€391 | -16.2% |
| Recurring financial charges | 65 | €2,410 | €2,019 | -€391 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €280,640 | €215,763 | -€64,877 | -23.1% |
| Income taxes | 67/77 | €68,336 | €67,814 | -€522 | -0.8% |
| Profit (loss) for the period | 9904 | €212,304 | €147,949 | -€64,355 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €212,304 | €147,949 | -€64,355 | -30.3% |
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 18 October 2026 via checked.be.