YON: 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.
YON
Largest movements
- Receivables within one year +€349
up €349 (+4.0%), from €8,684 to €9,032
of which Trade receivables: +€403
- Trade debts +€403
up €403 (+9.5%), from €4,233 to €4,636
- Profit (loss) carried forward -€113
down €113 (-4.8%), from -€2,359 to -€2,472
- Tax, wage and social debts +€98
new in 2025: €98
- Staff costs +€400
new in 2025: €400
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€156
down €156 (-29.0%), from €537 to €381
- Financial charges -€10
down €10 (-9.5%), from €104 to €94
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 | €8,938 | €9,327 | +€388 | +4.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €8,938 | €9,327 | +€388 | +4.3% |
| Amounts receivable within one year | 40/41 | €8,684 | €9,032 | +€349 | +4.0% |
| Trade receivables | 40 | €8,452 | €8,855 | +€403 | +4.8% |
| Other amounts receivable | 41 | €232 | €177 | -€55 | -23.5% |
| Cash at bank and in hand | 54/58 | €255 | €294 | +€39 | +15.5% |
| Total equity and liabilities | 10/49 | €8,938 | €9,327 | +€388 | +4.3% |
| Equity | 10/15 | €4,031 | €3,918 | -€113 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190 | €190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €190 | €190 | = | 0.0% |
| Reserves not available under the articles | 1311 | €190 | €190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,359 | -€2,472 | -€113 | -4.8% |
| Amounts payable | 17/49 | €4,908 | €5,409 | +€501 | +10.2% |
| Amounts payable within one year | 42/48 | €4,908 | €5,409 | +€501 | +10.2% |
| Trade debts | 44 | €4,233 | €4,636 | +€403 | +9.5% |
| Suppliers | 440/4 | €4,233 | €4,636 | +€403 | +9.5% |
| Taxes, remuneration and social security | 45 | - | €98 | +€98 | |
| Taxes | 450/3 | - | €98 | +€98 | |
| Other amounts payable | 47/48 | €675 | €675 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €537 | €381 | -€156 | -29.0% |
| Operating profit (loss) | 9901 | €150 | -€19 | -€168 | |
| Financial charges | 65/66B | €104 | €94 | -€10 | -9.5% |
| Recurring financial charges | 65 | €104 | €94 | -€10 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €45 | -€113 | -€158 | |
| Profit (loss) for the period | 9904 | €45 | -€113 | -€158 | |
| Profit (loss) for the period to be appropriated | 9905 | €45 | -€113 | -€158 |
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 19 October 2026 via checked.be.