Yonaco: 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.
Yonaco
Largest movements
- Cash +€78,352
up €78,352 (+100%), from €78,055 to €156,407
mainly Net result for the year (+€119,651) and Tax, wage and social debts (+€4,902)
- Tangible fixed assets +€26,225
new in 2025: €26,225
of which Land and buildings: +€22,277
- Receivables within one year +€14,367
up €14,367 (+15.6%), from €91,980 to €106,347
of which Other amounts receivable: +€8,435
- Reserves +€238,511
new in 2025: €238,511
- Profit (loss) carried forward -€118,860
down €118,860 (-100%), from €118,860 to €0
- Tax, wage and social debts +€4,902
up €4,902 (+10.2%), from €48,029 to €52,931
of which Taxes: +€4,967
- Gross operating margin +€25,863
up €25,863 (+20.2%), from €128,130 to €153,992
- Taxes +€7,105
up €7,105 (+24.9%), from €28,557 to €35,662
- Financial income +€2,745
up €2,745 (+215%), from €1,275 to €4,020
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 | €173,509 | €295,394 | +€121,885 | +70.2% |
| Fixed assets | 21/28 | - | €26,225 | +€26,225 | |
| Tangible fixed assets | 22/27 | - | €26,225 | +€26,225 | |
| Land and buildings | 22 | - | €22,277 | +€22,277 | |
| Plant, machinery and equipment | 23 | - | €3,948 | +€3,948 | |
| Current assets | 29/58 | €173,509 | €269,170 | +€95,660 | +55.1% |
| Amounts receivable within one year | 40/41 | €91,980 | €106,347 | +€14,367 | +15.6% |
| Trade receivables | 40 | €21,980 | €27,912 | +€5,932 | +27.0% |
| Other amounts receivable | 41 | €70,000 | €78,435 | +€8,435 | +12.0% |
| Cash at bank and in hand | 54/58 | €78,055 | €156,407 | +€78,352 | +100% |
| Deferred charges and accrued income | 490/1 | €3,474 | €6,416 | +€2,942 | +84.7% |
| Total equity and liabilities | 10/49 | €173,509 | €295,394 | +€121,885 | +70.2% |
| Equity | 10/15 | €121,860 | €241,511 | +€119,651 | +98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €238,511 | +€238,511 | |
| Distributable reserves | 133 | - | €238,511 | +€238,511 | |
| Profit (loss) carried forward | 14 | €118,860 | €0 | -€118,860 | -100% |
| Amounts payable | 17/49 | €51,649 | €53,883 | +€2,234 | +4.3% |
| Amounts payable within one year | 42/48 | €51,649 | €53,034 | +€1,385 | +2.7% |
| Trade debts | 44 | €2,937 | €104 | -€2,833 | -96.5% |
| Suppliers | 440/4 | €2,937 | €104 | -€2,833 | -96.5% |
| Taxes, remuneration and social security | 45 | €48,029 | €52,931 | +€4,902 | +10.2% |
| Taxes | 450/3 | €45,706 | €50,673 | +€4,967 | +10.9% |
| Remuneration and social security | 454/9 | €2,323 | €2,258 | -€65 | -2.8% |
| Other amounts payable | 47/48 | €684 | €0 | -€684 | -100% |
| Accrued charges and deferred income | 492/3 | - | €848 | +€848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,015 | +€1,015 | |
| Other operating charges | 640/8 | €15 | €267 | +€252 | +1,680% |
| Gross operating margin | 9900 | €128,130 | €153,992 | +€25,863 | +20.2% |
| Operating profit (loss) | 9901 | €128,115 | €152,710 | +€24,595 | +19.2% |
| Financial income | 75/76B | €1,275 | €4,020 | +€2,745 | +215% |
| Recurring financial income | 75 | €1,275 | €4,020 | +€2,745 | +215% |
| Financial charges | 65/66B | €350 | €1,417 | +€1,067 | +305% |
| Recurring financial charges | 65 | €350 | €1,417 | +€1,067 | +305% |
| Profit (loss) for the period before taxes | 9903 | €129,040 | €155,313 | +€26,273 | +20.4% |
| Income taxes | 67/77 | €28,557 | €35,662 | +€7,105 | +24.9% |
| Profit (loss) for the period | 9904 | €100,483 | €119,651 | +€19,168 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,483 | €119,651 | +€19,168 | +19.1% |
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 27 October 2026 via checked.be.