YONI STUDIO: what changed
Two fiscal 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.
YONI STUDIO
Largest movements
- Tangible fixed assets -€19,773
down €19,773 (-5.6%), from €351,751 to €331,978
of which Land and buildings: -€19,189
- Cash +€16,455
up €16,455 (+937.9%), from €1,755 to €18,209
mainly Net result for the year (+€32,732) and Depreciation (+€20,578)
- Receivables within one year +€5,702
up €5,702 (+41.3%), from €13,800 to €19,503
of which Trade receivables: +€5,645
- Profit (loss) carried forward +€32,732
up €32,732 (+15.3%), from -€213,369 to -€180,637
- Other debts -€11,613
down €11,613 (-5.9%), from €197,296 to €185,683
- Debts after one year -€11,445
down €11,445 (-8.4%), from €135,640 to €124,195
- Investment grants -€4,032
down €4,032 (-3.8%), from €106,171 to €102,139
- Gross operating margin +€46,327
up €46,327 (+376.9%), from €12,293 to €58,620
- Financial charges -€3,702
down €3,702 (-43.2%), from €8,577 to €4,874
- Other operating charges -€2,432
down €2,432 (-85.9%), from €2,831 to €400
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.
Cash bridge derived
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 | €369,648 | €371,292 | +€1,644 | +0.4% |
| Fixed assets | 21/28 | €353,730 | €333,117 | -€20,613 | -5.8% |
| Intangible fixed assets | 21 | €1,979 | €1,139 | -€840 | -42.4% |
| Tangible fixed assets | 22/27 | €351,751 | €331,978 | -€19,773 | -5.6% |
| Land and buildings | 22 | €350,330 | €331,141 | -€19,189 | -5.5% |
| Plant, machinery and equipment | 23 | €1,256 | €837 | -€419 | -33.3% |
| Furniture and vehicles | 24 | €166 | - | -€166 | |
| Current assets | 29/58 | €15,918 | €38,174 | +€22,257 | +139.8% |
| Amounts receivable within one year | 40/41 | €13,800 | €19,503 | +€5,702 | +41.3% |
| Trade receivables | 40 | €13,265 | €18,910 | +€5,645 | +42.6% |
| Other amounts receivable | 41 | €536 | €593 | +€57 | +10.6% |
| Cash at bank and in hand | 54/58 | €1,755 | €18,209 | +€16,455 | +937.9% |
| Deferred charges and accrued income | 490/1 | €363 | €463 | +€100 | +27.5% |
| Total equity and liabilities | 10/49 | €369,648 | €371,292 | +€1,644 | +0.4% |
| Equity | 10/15 | -€7,199 | €21,502 | +€28,701 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,369 | -€180,637 | +€32,732 | +15.3% |
| Investment grants | 15 | €106,171 | €102,139 | -€4,032 | -3.8% |
| Amounts payable | 17/49 | €376,847 | €349,790 | -€27,057 | -7.2% |
| Amounts payable after more than one year | 17 | €135,640 | €124,195 | -€11,445 | -8.4% |
| Financial debts | 170/4 | €135,640 | €124,195 | -€11,445 | -8.4% |
| Amounts payable within one year | 42/48 | €241,207 | €225,595 | -€15,612 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €41,961 | €39,352 | -€2,609 | -6.2% |
| Trade debts | 44 | €1,949 | €560 | -€1,389 | -71.3% |
| Suppliers | 440/4 | €1,949 | €560 | -€1,389 | -71.3% |
| Other amounts payable | 47/48 | €197,296 | €185,683 | -€11,613 | -5.9% |
| Remuneration, social security and pensions | 62 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,640 | €20,578 | -€62 | -0.3% |
| Other operating charges | 640/8 | €2,831 | €400 | -€2,432 | -85.9% |
| Non-recurring operating charges | 66A | - | €35 | +€35 | |
| Gross operating margin | 9900 | €12,293 | €58,620 | +€46,327 | +376.9% |
| Operating profit (loss) | 9901 | -€11,224 | €37,607 | +€48,830 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €8,577 | €4,874 | -€3,702 | -43.2% |
| Recurring financial charges | 65 | €8,577 | €4,874 | -€3,702 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,797 | €32,732 | +€52,530 | |
| Profit (loss) for the period | 9904 | -€19,797 | €32,732 | +€52,530 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,797 | €32,732 | +€52,530 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.