YOLO-TIME: 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.
What changed
YOLO-TIME
NACE 96.220, Beauty care and other beauty treatments
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,599
2024 · €31,407-€17,808
Equity
€48,819
2024 · €35,221+€13,599
Cash
€12,963
2024 · €14,182-€1,218
Balance sheet total
€308,809
2024 · €341,313-€32,503
Largest movements
Assets
- Tangible fixed assets -€29,433
down €29,433 (-9.2%), from €320,755 to €291,322
of which Land and buildings: -€17,863
Equity and liabilities
- Debts after one year -€36,161
down €36,161 (-13.0%), from €277,681 to €241,519
- Profit (loss) carried forward +€13,599
up €13,599 (+24.0%), from -€56,775 to -€43,177
- Current portion of long-term debt -€8,592
down €8,592 (-57.5%), from €14,949 to €6,358
Income statement
- Gross operating margin -€17,488
down €17,488 (-24.7%), from €70,833 to €53,346
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.
Result 2024
€31,407
Gross operating margin
-€17,488
Depreciation
-€473
Other operating charges
+€119
Financial income
+€18
Financial charges
+€39
Taxes
-€24
Result 2025
€13,599
raises the resultlowers the result
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.
From operations
+€43,534
Investment
€0
Financing
-€44,753
Cash 2024
€14,182
From operations (derived)
+€43,534
Net result for the year
+€13,599
Depreciation
+€29,433
Stocks and contracts
-€703
Receivables within one year
-€400
Deferred charges and accrued income
+€2,955
Trade debts
-€441
Tax, wage and social debts
+€34
Accrued charges and deferred income
-€942
Financing
-€44,753
Debts after one year
-€36,161
Current portion of long-term debt
-€8,592
Cash 2025
€12,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,313 | €308,809 | -€32,503 | -9.5% |
| Fixed assets | 21/28 | €320,755 | €291,322 | -€29,433 | -9.2% |
| Tangible fixed assets | 22/27 | €320,755 | €291,322 | -€29,433 | -9.2% |
| Land and buildings | 22 | €272,213 | €254,350 | -€17,863 | -6.6% |
| Plant, machinery and equipment | 23 | €44,113 | €35,293 | -€8,820 | -20.0% |
| Furniture and vehicles | 24 | €4,429 | €1,679 | -€2,750 | -62.1% |
| Current assets | 29/58 | €20,558 | €17,487 | -€3,070 | -14.9% |
| Stocks and contracts in progress | 3 | €2,659 | €3,363 | +€703 | +26.4% |
| Stocks | 30/36 | €2,659 | €3,363 | +€703 | +26.4% |
| Amounts receivable within one year | 40/41 | €0 | €400 | +€400 | |
| Trade receivables | 40 | €0 | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €14,182 | €12,963 | -€1,218 | -8.6% |
| Deferred charges and accrued income | 490/1 | €3,717 | €761 | -€2,955 | -79.5% |
| Total equity and liabilities | 10/49 | €341,313 | €308,809 | -€32,503 | -9.5% |
| Equity | 10/15 | €35,221 | €48,819 | +€13,599 | +38.6% |
| Contributions | 10/11 | €38,500 | €38,500 | = | 0.0% |
| Reserves | 13 | €53,496 | €53,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,850 | €3,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,850 | €3,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,646 | €49,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,775 | -€43,177 | +€13,599 | +24.0% |
| Amounts payable | 17/49 | €306,092 | €259,990 | -€46,102 | -15.1% |
| Amounts payable after more than one year | 17 | €277,681 | €241,519 | -€36,161 | -13.0% |
| Financial debts | 170/4 | €277,681 | €241,519 | -€36,161 | -13.0% |
| Amounts payable within one year | 42/48 | €24,483 | €15,484 | -€8,999 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €14,949 | €6,358 | -€8,592 | -57.5% |
| Trade debts | 44 | €3,086 | €2,645 | -€441 | -14.3% |
| Suppliers | 440/4 | €3,086 | €2,645 | -€441 | -14.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,448 | €6,482 | +€34 | +0.5% |
| Taxes | 450/3 | €6,448 | €6,482 | +€34 | +0.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,928 | €2,987 | -€942 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,960 | €29,433 | +€473 | +1.6% |
| Other operating charges | 640/8 | €5,394 | €5,275 | -€119 | -2.2% |
| Gross operating margin | 9900 | €70,833 | €53,346 | -€17,488 | -24.7% |
| Operating profit (loss) | 9901 | €36,479 | €18,637 | -€17,842 | -48.9% |
| Financial income | 75/76B | €8 | €26 | +€18 | +229% |
| Recurring financial income | 75 | €8 | €26 | +€18 | +229% |
| Financial charges | 65/66B | €4,963 | €4,924 | -€39 | -0.8% |
| Recurring financial charges | 65 | €4,963 | €4,924 | -€39 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €31,524 | €13,739 | -€17,784 | -56.4% |
| Income taxes | 67/77 | €117 | €141 | +€24 | +20.4% |
| Profit (loss) for the period | 9904 | €31,407 | €13,599 | -€17,808 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,407 | €13,599 | -€17,808 | -56.7% |
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 16 October 2026 via checked.be.