YONKA BELUX: 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.
YONKA BELUX
Largest movements
- Receivables within one year -€29,907
down €29,907 (-37.3%), from €80,086 to €50,179
of which Trade receivables: -€17,500
- Cash +€20,876
up €20,876 (+16.9%), from €123,227 to €144,102
mainly Net result for the year (+€42,533) and Receivables within one year (+€29,907)
- Tangible fixed assets -€3,864
no longer reported in 2025 (was €3,864)
- Trade debts -€12,643
down €12,643 (-58.1%), from €21,772 to €9,128
- Tax, wage and social debts -€7,997
down €7,997 (-20.3%), from €39,425 to €31,428
of which Remuneration and social security: -€8,123
- Other debts +€5,000
up €5,000 (+14.3%), from €35,000 to €40,000
- Profit (loss) carried forward +€2,533
up €2,533 (+57.1%), from €4,440 to €6,973
- Staff costs -€27,505
down €27,505 (-19.3%), from €142,821 to €115,316
- Gross operating margin -€26,256
down €26,256 (-12.9%), from €203,191 to €176,935
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 | €207,786 | €194,768 | -€13,018 | -6.3% |
| Fixed assets | 21/28 | €3,864 | - | -€3,864 | |
| Tangible fixed assets | 22/27 | €3,864 | - | -€3,864 | |
| Furniture and vehicles | 24 | €3,864 | - | -€3,864 | |
| Current assets | 29/58 | €203,922 | €194,768 | -€9,154 | -4.5% |
| Amounts receivable within one year | 40/41 | €80,086 | €50,179 | -€29,907 | -37.3% |
| Trade receivables | 40 | €65,261 | €47,761 | -€17,500 | -26.8% |
| Other amounts receivable | 41 | €14,825 | €2,417 | -€12,407 | -83.7% |
| Cash at bank and in hand | 54/58 | €123,227 | €144,102 | +€20,876 | +16.9% |
| Deferred charges and accrued income | 490/1 | €609 | €487 | -€122 | -20.0% |
| Total equity and liabilities | 10/49 | €207,786 | €194,768 | -€13,018 | -6.3% |
| Equity | 10/15 | €106,740 | €109,273 | +€2,533 | +2.4% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Capital | 10 | €93,000 | €93,000 | = | 0.0% |
| Issued capital | 100 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €9,300 | €9,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Legal reserve | 130 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,440 | €6,973 | +€2,533 | +57.1% |
| Amounts payable | 17/49 | €101,046 | €85,495 | -€15,551 | -15.4% |
| Amounts payable within one year | 42/48 | €96,196 | €80,556 | -€15,640 | -16.3% |
| Trade debts | 44 | €21,772 | €9,128 | -€12,643 | -58.1% |
| Suppliers | 440/4 | €21,772 | €9,128 | -€12,643 | -58.1% |
| Taxes, remuneration and social security | 45 | €39,425 | €31,428 | -€7,997 | -20.3% |
| Taxes | 450/3 | €8,975 | €9,101 | +€127 | +1.4% |
| Remuneration and social security | 454/9 | €30,450 | €22,327 | -€8,123 | -26.7% |
| Other amounts payable | 47/48 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Accrued charges and deferred income | 492/3 | €4,850 | €4,939 | +€89 | +1.8% |
| Remuneration, social security and pensions | 62 | €142,821 | €115,316 | -€27,505 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | - | -€1,451 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €1,206 | €1,401 | +€195 | +16.2% |
| Non-recurring operating charges | 66A | €2,520 | - | -€2,520 | |
| Gross operating margin | 9900 | €203,191 | €176,935 | -€26,256 | -12.9% |
| Operating profit (loss) | 9901 | €55,194 | €60,211 | +€5,017 | +9.1% |
| Financial income | 75/76B | €2 | €467 | +€465 | +22,036% |
| Recurring financial income | 75 | €2 | €467 | +€465 | +22,036% |
| Financial charges | 65/66B | €615 | €562 | -€53 | -8.6% |
| Recurring financial charges | 65 | €615 | €562 | -€53 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €54,581 | €60,116 | +€5,535 | +10.1% |
| Income taxes | 67/77 | €16,191 | €17,583 | +€1,391 | +8.6% |
| Profit (loss) for the period | 9904 | €38,390 | €42,533 | +€4,144 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,390 | €42,533 | +€4,144 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.