YoLeMco: 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.
YoLeMco
Largest movements
- Cash +€5,398
up €5,398 (+28.4%), from €18,985 to €24,383
mainly Net result for the year (+€11,929) and Tax, wage and social debts (+€6,109)
- Deferred charges and accrued income +€4,785
up €4,785 (+210%), from €2,278 to €7,063
- Tangible fixed assets +€4,018
new in 2025: €4,018
of which Plant, machinery and equipment: +€2,847
- Receivables within one year +€1,734
up €1,734 (+7.6%), from €22,823 to €24,557
- Reserves +€11,929
up €11,929 (+95.6%), from €12,481 to €24,410
- Tax, wage and social debts +€6,109
up €6,109 (+57.1%), from €10,700 to €16,809
- Trade debts -€2,527
down €2,527 (-41.0%), from €6,168 to €3,641
- Short-term financial debts +€2,401
new in 2025: €2,401
- Other debts -€2,302
down €2,302 (-20.2%), from €11,386 to €9,084
- Taxes +€2,772
up €2,772 (+57.6%), from €4,811 to €7,583
- Gross operating margin +€2,754
up €2,754 (+13.0%), from €21,179 to €23,934
- Other operating charges +€276
up €276 (+52.8%), from €522 to €797
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 | €44,399 | €60,021 | +€15,623 | +35.2% |
| Formation expenses | 20 | €313 | €0 | -€313 | -100% |
| Fixed assets | 21/28 | - | €4,018 | +€4,018 | |
| Tangible fixed assets | 22/27 | - | €4,018 | +€4,018 | |
| Plant, machinery and equipment | 23 | - | €2,847 | +€2,847 | |
| Furniture and vehicles | 24 | - | €1,171 | +€1,171 | |
| Current assets | 29/58 | €44,086 | €56,003 | +€11,917 | +27.0% |
| Amounts receivable within one year | 40/41 | €22,823 | €24,557 | +€1,734 | +7.6% |
| Trade receivables | 40 | €22,823 | €24,557 | +€1,734 | +7.6% |
| Cash at bank and in hand | 54/58 | €18,985 | €24,383 | +€5,398 | +28.4% |
| Deferred charges and accrued income | 490/1 | €2,278 | €7,063 | +€4,785 | +210% |
| Total equity and liabilities | 10/49 | €44,399 | €60,021 | +€15,623 | +35.2% |
| Equity | 10/15 | €15,481 | €27,410 | +€11,929 | +77.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,481 | €24,410 | +€11,929 | +95.6% |
| Distributable reserves | 133 | €12,481 | €24,410 | +€11,929 | +95.6% |
| Amounts payable | 17/49 | €28,918 | €32,611 | +€3,693 | +12.8% |
| Amounts payable within one year | 42/48 | €28,254 | €31,935 | +€3,681 | +13.0% |
| Financial debts | 43 | - | €2,401 | +€2,401 | |
| Credit institutions | 430/8 | - | €2,401 | +€2,401 | |
| Trade debts | 44 | €6,168 | €3,641 | -€2,527 | -41.0% |
| Suppliers | 440/4 | €6,168 | €3,641 | -€2,527 | -41.0% |
| Taxes, remuneration and social security | 45 | €10,700 | €16,809 | +€6,109 | +57.1% |
| Taxes | 450/3 | €10,700 | €16,809 | +€6,109 | +57.1% |
| Other amounts payable | 47/48 | €11,386 | €9,084 | -€2,302 | -20.2% |
| Accrued charges and deferred income | 492/3 | €664 | €676 | +€13 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €1,137 | +€181 | +19.0% |
| Other operating charges | 640/8 | €522 | €797 | +€276 | +52.8% |
| Gross operating margin | 9900 | €21,179 | €23,934 | +€2,754 | +13.0% |
| Operating profit (loss) | 9901 | €19,701 | €21,999 | +€2,297 | +11.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,410 | €2,492 | +€81 | +3.4% |
| Recurring financial charges | 65 | €2,410 | €2,492 | +€81 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €17,291 | €19,512 | +€2,221 | +12.8% |
| Income taxes | 67/77 | €4,811 | €7,583 | +€2,772 | +57.6% |
| Profit (loss) for the period | 9904 | €12,481 | €11,929 | -€551 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,481 | €11,929 | -€551 | -4.4% |
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 23 October 2026 via checked.be.