YOLE: 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.
YOLE
Largest movements
- Cash -€16,995
down €16,995 (-21.6%), from €78,862 to €61,867
mainly Net result for the year (-€12,408) and Receivables within one year (-€3,260)
- Profit (loss) carried forward -€12,408
down €12,408 (-4.8%), from -€260,757 to -€273,165
- Gross operating margin -€2,892
down €2,892 (-34.7%), from -€8,338 to -€11,230
- Financial income +€245
up €245 (+70.9%), from €345 to €589
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 | €335,837 | €323,284 | -€12,553 | -3.7% |
| Fixed assets | 21/28 | €122,259 | €123,544 | +€1,285 | +1.1% |
| Tangible fixed assets | 22/27 | €1,536 | €2,821 | +€1,285 | +83.7% |
| Furniture and vehicles | 24 | €1,536 | €2,821 | +€1,285 | +83.7% |
| Financial fixed assets | 28 | €120,723 | €120,723 | = | 0.0% |
| Current assets | 29/58 | €213,577 | €199,740 | -€13,838 | -6.5% |
| Amounts receivable within one year | 40/41 | €134,612 | €137,873 | +€3,260 | +2.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €134,612 | €137,873 | +€3,260 | +2.4% |
| Cash at bank and in hand | 54/58 | €78,862 | €61,867 | -€16,995 | -21.6% |
| Deferred charges and accrued income | 490/1 | €103 | - | -€103 | |
| Total equity and liabilities | 10/49 | €335,837 | €323,284 | -€12,553 | -3.7% |
| Equity | 10/15 | €239,243 | €226,835 | -€12,408 | -5.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€260,757 | -€273,165 | -€12,408 | -4.8% |
| Amounts payable | 17/49 | €96,593 | €96,449 | -€144 | -0.1% |
| Amounts payable within one year | 42/48 | €96,593 | €96,449 | -€144 | -0.1% |
| Trade debts | 44 | €222 | €440 | +€218 | +98.3% |
| Suppliers | 440/4 | €222 | €440 | +€218 | +98.3% |
| Taxes, remuneration and social security | 45 | €294 | - | -€294 | |
| Taxes | 450/3 | €294 | - | -€294 | |
| Other amounts payable | 47/48 | €96,078 | €96,009 | -€69 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €866 | +€56 | +6.9% |
| Other operating charges | 640/8 | €607 | €650 | +€42 | +7.0% |
| Gross operating margin | 9900 | -€8,338 | -€11,230 | -€2,892 | -34.7% |
| Operating profit (loss) | 9901 | -€9,754 | -€12,745 | -€2,991 | -30.7% |
| Financial income | 75/76B | €345 | €589 | +€245 | +70.9% |
| Recurring financial income | 75 | €345 | €589 | +€245 | +70.9% |
| Financial charges | 65/66B | €174 | €179 | +€5 | +3.1% |
| Recurring financial charges | 65 | €174 | €179 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,583 | -€12,335 | -€2,752 | -28.7% |
| Income taxes | 67/77 | €82 | €73 | -€9 | -10.9% |
| Profit (loss) for the period | 9904 | -€9,666 | -€12,408 | -€2,743 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,666 | -€12,408 | -€2,743 | -28.4% |
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 13 October 2026 via checked.be.