YOOLS: 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.
YOOLS
Largest movements
- Intangible fixed assets +€121,367
new in 2025: €121,367
- Cash -€83,392
down €83,392 (-57.0%), from €146,426 to €63,034
mainly Investment in fixed assets (net) (-€121,500) and Net result for the year (-€80,563)
- Debts after one year +€125,683
new in 2025: €125,683
- Profit (loss) carried forward -€80,563
down €80,563 (-83.3%), from €96,661 to €16,098
- Trade debts +€16,935
up €16,935 (+70.6%), from €23,980 to €40,916
- Accrued charges and deferred income -€14,289
down €14,289 (-8.2%), from €174,715 to €160,426
- Tax, wage and social debts -€7,213
down €7,213 (-16.2%), from €44,656 to €37,443
of which Taxes: -€8,816
- Gross operating margin -€92,894
down €92,894 (-48.2%), from €192,852 to €99,957
- Staff costs -€12,137
down €12,137 (-6.3%), from €192,810 to €180,673
- Financial income +€3,261
up €3,261 (+236.7%), from €1,377 to €4,638
of which Financial income: +€3,065
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 | €360,596 | €401,149 | +€40,553 | +11.2% |
| Fixed assets | 21/28 | €987 | €122,002 | +€121,015 | +12259.0% |
| Intangible fixed assets | 21 | - | €121,367 | +€121,367 | |
| Tangible fixed assets | 22/27 | €868 | €516 | -€352 | -40.6% |
| Plant, machinery and equipment | 23 | €868 | €516 | -€352 | -40.6% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €359,609 | €279,147 | -€80,462 | -22.4% |
| Amounts receivable within one year | 40/41 | €195,526 | €197,415 | +€1,889 | +1.0% |
| Trade receivables | 40 | €30,461 | €67,415 | +€36,954 | +121.3% |
| Other amounts receivable | 41 | €165,065 | €130,000 | -€35,065 | -21.2% |
| Cash at bank and in hand | 54/58 | €146,426 | €63,034 | -€83,392 | -57.0% |
| Deferred charges and accrued income | 490/1 | €17,656 | €18,698 | +€1,042 | +5.9% |
| Total equity and liabilities | 10/49 | €360,596 | €401,149 | +€40,553 | +11.2% |
| Equity | 10/15 | €117,121 | €36,558 | -€80,563 | -68.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,661 | €16,098 | -€80,563 | -83.3% |
| Amounts payable | 17/49 | €243,475 | €364,591 | +€121,116 | +49.7% |
| Amounts payable after more than one year | 17 | - | €125,683 | +€125,683 | |
| Financial debts | 170/4 | - | €125,683 | +€125,683 | |
| Amounts payable within one year | 42/48 | €68,760 | €78,482 | +€9,723 | +14.1% |
| Trade debts | 44 | €23,980 | €40,916 | +€16,935 | +70.6% |
| Suppliers | 440/4 | €23,980 | €40,916 | +€16,935 | +70.6% |
| Taxes, remuneration and social security | 45 | €44,656 | €37,443 | -€7,213 | -16.2% |
| Taxes | 450/3 | €16,478 | €7,663 | -€8,816 | -53.5% |
| Remuneration and social security | 454/9 | €28,178 | €29,780 | +€1,603 | +5.7% |
| Other amounts payable | 47/48 | €123 | €123 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €174,715 | €160,426 | -€14,289 | -8.2% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €192,810 | €180,673 | -€12,137 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €485 | +€297 | +157.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,143 | €3,375 | +€1,232 | +57.5% |
| Other operating charges | 640/8 | €173 | €44 | -€129 | -74.6% |
| Gross operating margin | 9900 | €192,852 | €99,957 | -€92,894 | -48.2% |
| Operating profit (loss) | 9901 | -€2,463 | -€84,619 | -€82,157 | -3336.1% |
| Financial income | 75/76B | €1,377 | €4,638 | +€3,261 | +236.7% |
| Recurring financial income | 75 | €1,374 | €4,439 | +€3,065 | +223.0% |
| Non-recurring financial income | 76B | €3 | €199 | +€196 | +6118.1% |
| Financial charges | 65/66B | €306 | €582 | +€276 | +90.1% |
| Recurring financial charges | 65 | €211 | €523 | +€313 | +148.3% |
| Non-recurring financial charges | 66B | €95 | €59 | -€37 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,391 | -€80,563 | -€79,172 | -5690.1% |
| Income taxes | 67/77 | €805 | - | -€805 | |
| Profit (loss) for the period | 9904 | -€2,197 | -€80,563 | -€78,366 | -3567.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,197 | -€80,563 | -€78,366 | -3567.2% |
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 10 October 2026 via checked.be.