YONUS: 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.
YONUS
Largest movements
- Stocks and contracts +€1.6m
up €1.6m (+596.4%), from €267,106 to €1.9m
- Cash -€243,019
down €243,019 (-22.0%), from €1.1m to €862,188
mainly Stocks and contracts (-€1.6m) and Other debts (-€300,000)
- Trade debts +€1.0m
up €1.0m (+180.4%), from €555,539 to €1.6m
- Reserves +€641,159
up €641,159 (+66.9%), from €958,580 to €1.6m
- Other debts -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Gross operating margin +€261,912
up €261,912 (+16.9%), from €1.5m to €1.8m
- Staff costs +€100,470
up €100,470 (+12.3%), from €817,085 to €917,555
- Taxes +€39,459
up €39,459 (+21.6%), from €182,722 to €222,182
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 | €1,981,720 | €3,315,742 | +€1.3m | +67.3% |
| Fixed assets | 21/28 | €17,685 | €18,922 | +€1,237 | +7.0% |
| Intangible fixed assets | 21 | €6,364 | €4,774 | -€1,590 | -25.0% |
| Tangible fixed assets | 22/27 | €3,710 | €6,537 | +€2,827 | +76.2% |
| Plant, machinery and equipment | 23 | €32 | €4,356 | +€4,325 | +13720.3% |
| Furniture and vehicles | 24 | €3,679 | €2,181 | -€1,498 | -40.7% |
| Financial fixed assets | 28 | €7,610 | €7,610 | = | 0.0% |
| Current assets | 29/58 | €1,964,036 | €3,296,820 | +€1.3m | +67.9% |
| Stocks and contracts in progress | 3 | €267,106 | €1,860,169 | +€1.6m | +596.4% |
| Contracts in progress | 37 | €267,106 | €1,860,169 | +€1.6m | +596.4% |
| Amounts receivable within one year | 40/41 | €569,569 | €552,041 | -€17,528 | -3.1% |
| Trade receivables | 40 | €454,752 | €483,607 | +€28,855 | +6.3% |
| Other amounts receivable | 41 | €114,817 | €68,434 | -€46,383 | -40.4% |
| Cash at bank and in hand | 54/58 | €1,105,206 | €862,188 | -€243,019 | -22.0% |
| Deferred charges and accrued income | 490/1 | €22,155 | €22,422 | +€267 | +1.2% |
| Total equity and liabilities | 10/49 | €1,981,720 | €3,315,742 | +€1.3m | +67.3% |
| Equity | 10/15 | €1,042,864 | €1,684,022 | +€641,159 | +61.5% |
| Contributions | 10/11 | €84,284 | €84,284 | = | 0.0% |
| Reserves | 13 | €958,580 | €1,599,738 | +€641,159 | +66.9% |
| Distributable reserves | 133 | €958,580 | €1,599,738 | +€641,159 | +66.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €938,857 | €1,631,720 | +€692,863 | +73.8% |
| Amounts payable within one year | 42/48 | €938,857 | €1,631,720 | +€692,863 | +73.8% |
| Trade debts | 44 | €555,539 | €1,557,913 | +€1.0m | +180.4% |
| Suppliers | 440/4 | €555,539 | €1,557,913 | +€1.0m | +180.4% |
| Taxes, remuneration and social security | 45 | €83,318 | €73,807 | -€9,512 | -11.4% |
| Taxes | 450/3 | €64,147 | €69,411 | +€5,264 | +8.2% |
| Remuneration and social security | 454/9 | €19,171 | €4,395 | -€14,776 | -77.1% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €817,085 | €917,555 | +€100,470 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,007 | €3,309 | +€301 | +10.0% |
| Other operating charges | 640/8 | €24,846 | €17,694 | -€7,152 | -28.8% |
| Gross operating margin | 9900 | €1,545,891 | €1,807,803 | +€261,912 | +16.9% |
| Operating profit (loss) | 9901 | €700,952 | €869,245 | +€168,293 | +24.0% |
| Financial income | 75/76B | €157 | €1,667 | +€1,509 | +959.8% |
| Recurring financial income | 75 | €157 | €1,667 | +€1,509 | +959.8% |
| Financial charges | 65/66B | €6,173 | €7,571 | +€1,398 | +22.7% |
| Recurring financial charges | 65 | €6,173 | €7,571 | +€1,398 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €694,936 | €863,340 | +€168,404 | +24.2% |
| Income taxes | 67/77 | €182,722 | €222,182 | +€39,459 | +21.6% |
| Profit (loss) for the period | 9904 | €512,214 | €641,159 | +€128,944 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €512,214 | €641,159 | +€128,944 | +25.2% |
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 2 October 2026 via checked.be.