YONKAM SIMPLICE: 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.
YONKAM SIMPLICE
Largest movements
- Tangible fixed assets -€80,764
down €80,764 (-74.6%), from €108,279 to €27,515
- Receivables within one year +€30,988
up €30,988 (+26.0%), from €119,259 to €150,248
- Debts after one year -€33,707
down €33,707 (-46.4%), from €72,596 to €38,889
- Profit (loss) carried forward -€16,972
down €16,972 (-19.3%), from €88,114 to €71,142
- Tax, wage and social debts -€9,335
down €9,335 (-36.1%), from €25,841 to €16,506
- Trade debts +€9,125
up €9,125 (+234%), from €3,895 to €13,021
- Current portion of long-term debt +€2,321
up €2,321 (+6.6%), from €35,351 to €37,672
- Other operating charges +€79,021
up €79,021 (+893%), from €8,847 to €87,868
- Gross operating margin -€15,333
down €15,333 (-12.5%), from €122,413 to €107,079
- Taxes -€11,972
down €11,972, from €11,255 to -€716
- Financial charges -€2,505
down €2,505 (-45.3%), from €5,524 to €3,019
- Staff costs -€2,452
down €2,452 (-96.1%), from €2,552 to €100
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 | €228,797 | €180,230 | -€48,568 | -21.2% |
| Formation expenses | 20 | €725 | €425 | -€300 | -41.4% |
| Fixed assets | 21/28 | €108,279 | €27,515 | -€80,764 | -74.6% |
| Tangible fixed assets | 22/27 | €108,279 | €27,515 | -€80,764 | -74.6% |
| Furniture and vehicles | 24 | €108,279 | €27,515 | -€80,764 | -74.6% |
| Current assets | 29/58 | €119,794 | €152,290 | +€32,496 | +27.1% |
| Amounts receivable within one year | 40/41 | €119,259 | €150,248 | +€30,988 | +26.0% |
| Other amounts receivable | 41 | €119,259 | €150,248 | +€30,988 | +26.0% |
| Cash at bank and in hand | 54/58 | €534 | €2,042 | +€1,508 | +282% |
| Total equity and liabilities | 10/49 | €228,797 | €180,230 | -€48,568 | -21.2% |
| Equity | 10/15 | €91,114 | €74,142 | -€16,972 | -18.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,114 | €71,142 | -€16,972 | -19.3% |
| Amounts payable | 17/49 | €137,684 | €106,087 | -€31,596 | -22.9% |
| Amounts payable after more than one year | 17 | €72,596 | €38,889 | -€33,707 | -46.4% |
| Financial debts | 170/4 | €72,596 | €38,889 | -€33,707 | -46.4% |
| Amounts payable within one year | 42/48 | €65,088 | €67,198 | +€2,111 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €35,351 | €37,672 | +€2,321 | +6.6% |
| Trade debts | 44 | €3,895 | €13,021 | +€9,125 | +234% |
| Suppliers | 440/4 | €3,895 | €13,021 | +€9,125 | +234% |
| Taxes, remuneration and social security | 45 | €25,841 | €16,506 | -€9,335 | -36.1% |
| Taxes | 450/3 | €25,841 | €16,506 | -€9,335 | -36.1% |
| Remuneration, social security and pensions | 62 | €2,552 | €100 | -€2,452 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,016 | €33,780 | -€236 | -0.7% |
| Other operating charges | 640/8 | €8,847 | €87,868 | +€79,021 | +893% |
| Gross operating margin | 9900 | €122,413 | €107,079 | -€15,333 | -12.5% |
| Operating profit (loss) | 9901 | €76,997 | -€14,669 | -€91,666 | |
| Financial charges | 65/66B | €5,524 | €3,019 | -€2,505 | -45.3% |
| Recurring financial charges | 65 | €5,524 | €3,019 | -€2,505 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €71,473 | -€17,688 | -€89,161 | |
| Income taxes | 67/77 | €11,255 | -€716 | -€11,972 | |
| Profit (loss) for the period | 9904 | €60,218 | -€16,972 | -€77,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,218 | -€16,972 | -€77,189 |
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 20 October 2026 via checked.be.