YONTEC: 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.
What changed
YONTEC
NACE 46.649, Wholesale of other machinery and equipment
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€624,377
2024 · €994,175-€369,799
Equity
€974,252
2024 · €849,875+€124,377
Cash
€393,611
2024 · €280,278+€113,333
Balance sheet total
€5.6m
2024 · €5.7m-€97,763
Largest movements
Assets
- Financial fixed assets -€2.2m
down €2.2m (-98.8%), from €2.3m to €26,366
of which Affiliated companies: -€2.3m
- Intangible fixed assets +€1.3m
up €1.3m (+5011.6%), from €24,980 to €1.3m
- Receivables within one year +€603,250
up €603,250 (+21.3%), from €2.8m to €3.4m
of which Other amounts receivable: +€556,080
- Deferred charges and accrued income +€129,083
up €129,083 (+116.5%), from €110,847 to €239,929
- Cash +€113,333
up €113,333 (+40.4%), from €280,278 to €393,611
mainly Investment in fixed assets (net) (+€683,578) and Net result for the year (+€624,377)
Equity and liabilities
- Short-term financial debts -€559,001
down €559,001 (-63.4%), from €881,789 to €322,789
- Tax, wage and social debts +€360,840
up €360,840 (+23.1%), from €1.6m to €1.9m
of which Remuneration and social security: +€269,118
- Other debts +€250,000
up €250,000 (+100.0%), from €250,000 to €500,000
- Debts after one year -€195,943
down €195,943 (-17.9%), from €1.1m to €901,554
- Profit (loss) carried forward +€124,377
up €124,377 (+16.7%), from €744,175 to €868,552
Income statement
- Turnover +€1.6m
up €1.6m (+10.0%), from €16.2m to €17.8m
- Staff costs +€1.6m
up €1.6m (+17.2%), from €9.1m to €10.7m
- Services and other goods +€992,876
up €992,876 (+24.7%), from €4.0m to €5.0m
- Goods and materials -€493,077
down €493,077 (-21.7%), from €2.3m to €1.8m
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.
Result 2024
€994,175
Turnover
+€1.6m
Other operating income
+€163,778
Goods and materials
+€493,077
Services and other goods
-€992,876
Staff costs
-€1.6m
Depreciation
-€115,389
Other operating charges
+€6,923
Other operating items
+€40,579
Financial income
-€14,582
Financial charges
-€53,000
Taxes
+€52,117
Result 2025
€624,377
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.
From operations
+€675,711
Investment
+€683,578
Financing
-€1.2m
Cash 2024
€280,278
From operations (derived)
+€675,711
Net result for the year
+€624,377
Depreciation
+€259,850
Receivables within one year
-€603,250
Deferred charges and accrued income
-€129,083
Trade debts
-€65,845
Tax, wage and social debts
+€360,840
Other debts
+€250,000
Accrued charges and deferred income
-€21,179
Investment (derived)
+€683,578
Investment in fixed assets (net)
+€683,578
Financing
-€1.2m
Debts after one year
-€195,943
Current portion of long-term debt
+€8,988
Short-term financial debts
-€559,001
Contributions, distributions and other
-€500,000
Cash 2025
€393,611
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,674,152 | €5,576,389 | -€97,763 | -1.7% |
| Fixed assets | 21/28 | €2,449,714 | €1,506,285 | -€943,429 | -38.5% |
| Intangible fixed assets | 21 | €24,980 | €1,276,861 | +€1.3m | +5011.6% |
| Tangible fixed assets | 22/27 | €152,720 | €203,058 | +€50,338 | +33.0% |
| Plant, machinery and equipment | 23 | €62,202 | €73,317 | +€11,115 | +17.9% |
| Furniture and vehicles | 24 | €89,001 | €107,647 | +€18,647 | +21.0% |
| Other tangible fixed assets | 26 | €1,518 | €22,094 | +€20,577 | +1355.9% |
| Financial fixed assets | 28 | €2,272,014 | €26,366 | -€2.2m | -98.8% |
| Affiliated companies | 280/1 | €2,250,000 | €0 | -€2.3m | -100.0% |
| Participating interests | 280 | €2,250,000 | €0 | -€2.3m | -100.0% |
| Other financial fixed assets | 284/8 | €22,014 | €26,366 | +€4,352 | +19.8% |
| Amounts receivable and cash guarantees | 285/8 | €22,014 | €26,366 | +€4,352 | +19.8% |
| Current assets | 29/58 | €3,224,438 | €4,070,104 | +€845,666 | +26.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,833,313 | €3,436,563 | +€603,250 | +21.3% |
| Trade receivables | 40 | €2,657,398 | €2,704,568 | +€47,170 | +1.8% |
| Other amounts receivable | 41 | €175,916 | €731,995 | +€556,080 | +316.1% |
| Cash at bank and in hand | 54/58 | €280,278 | €393,611 | +€113,333 | +40.4% |
| Deferred charges and accrued income | 490/1 | €110,847 | €239,929 | +€129,083 | +116.5% |
| Total equity and liabilities | 10/49 | €5,674,152 | €5,576,389 | -€97,763 | -1.7% |
| Equity | 10/15 | €849,875 | €974,252 | +€124,377 | +14.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €43,700 | €43,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €744,175 | €868,552 | +€124,377 | +16.7% |
| Amounts payable | 17/49 | €4,824,277 | €4,602,137 | -€222,140 | -4.6% |
| Amounts payable after more than one year | 17 | €1,097,497 | €901,554 | -€195,943 | -17.9% |
| Financial debts | 170/4 | €1,097,497 | €901,554 | -€195,943 | -17.9% |
| Credit institutions | 173 | €1,097,497 | €901,554 | -€195,943 | -17.9% |
| Amounts payable within one year | 42/48 | €3,696,495 | €3,691,477 | -€5,018 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €268,270 | €277,258 | +€8,988 | +3.4% |
| Financial debts | 43 | €881,789 | €322,789 | -€559,001 | -63.4% |
| Credit institutions | 430/8 | €881,789 | €322,789 | -€559,001 | -63.4% |
| Trade debts | 44 | €734,868 | €669,024 | -€65,845 | -9.0% |
| Suppliers | 440/4 | €734,868 | €669,024 | -€65,845 | -9.0% |
| Taxes, remuneration and social security | 45 | €1,561,567 | €1,922,406 | +€360,840 | +23.1% |
| Taxes | 450/3 | €318,848 | €410,569 | +€91,721 | +28.8% |
| Remuneration and social security | 454/9 | €1,242,719 | €1,511,837 | +€269,118 | +21.7% |
| Other amounts payable | 47/48 | €250,000 | €500,000 | +€250,000 | +100.0% |
| Accrued charges and deferred income | 492/3 | €30,284 | €9,106 | -€21,179 | -69.9% |
| Operating income | 70/76A | €17,038,174 | €18,866,075 | +€1.8m | +10.7% |
| Turnover | 70 | €16,201,041 | €17,820,974 | +€1.6m | +10.0% |
| Other operating income | 74 | €795,333 | €959,110 | +€163,778 | +20.6% |
| Non-recurring operating income | 76A | €41,800 | €85,990 | +€44,190 | +105.7% |
| Operating charges | 60/66A | €15,599,245 | €17,781,479 | +€2.2m | +14.0% |
| Goods for resale, raw materials and consumables | 60 | €2,267,716 | €1,774,639 | -€493,077 | -21.7% |
| Purchases | 600/8 | €2,267,716 | €1,774,639 | -€493,077 | -21.7% |
| Services and other goods | 61 | €4,013,257 | €5,006,133 | +€992,876 | +24.7% |
| Remuneration, social security and pensions | 62 | €9,130,662 | €10,701,020 | +€1.6m | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,461 | €259,850 | +€115,389 | +79.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €42,524 | €35,601 | -€6,923 | -16.3% |
| Non-recurring operating charges | 66A | €624 | €4,235 | +€3,611 | +578.7% |
| Operating profit (loss) | 9901 | €1,438,929 | €1,084,597 | -€354,333 | -24.6% |
| Financial income | 75/76B | €20,838 | €6,255 | -€14,582 | -70.0% |
| Recurring financial income | 75 | €20,838 | €6,255 | -€14,582 | -70.0% |
| Income from financial fixed assets | 750 | €220 | €469 | +€249 | +113.3% |
| Income from current assets | 751 | €20,566 | €5,760 | -€14,806 | -72.0% |
| Other financial income | 752/9 | €52 | €27 | -€26 | -49.2% |
| Financial charges | 65/66B | €104,915 | €157,916 | +€53,000 | +50.5% |
| Recurring financial charges | 65 | €104,915 | €157,916 | +€53,000 | +50.5% |
| Debt charges | 650 | €101,240 | €152,199 | +€50,959 | +50.3% |
| Other financial charges | 652/9 | €3,676 | €5,717 | +€2,041 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €1,354,852 | €932,936 | -€421,916 | -31.1% |
| Income taxes | 67/77 | €360,677 | €308,560 | -€52,117 | -14.4% |
| Taxes | 670/3 | €360,677 | €310,172 | -€50,505 | -14.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,612 | +€1,612 | |
| Profit (loss) for the period | 9904 | €994,175 | €624,377 | -€369,799 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €994,175 | €624,377 | -€369,799 | -37.2% |
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 12 October 2026 via checked.be.